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Consolidated statement of changes in equity






                            CSOCIE




                                1.1  Objective of the CSOCIE

                                The CSOCIE shows the movements in the groups EQUITY balances
                                from the CSOFP.


               1.2  Basic CSOCIE pro forma



                                            Parent
                                        shareholders      NCI

               Equity b/f                      x            x

                                             (W1)         (W2)
                 Total comprehensive
               income                          x            x                 From CSOPLOCI


               Dividends                      (x)          (x)
                                                                                  Parent = P’s dividend paid
                                             ––––         ––––                     only
                 Equity c/f                    x            x
                                             ––––         ––––                    NCI = NCI’s % of S’s
                                                                                   dividend paid

































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