Page 125 - Capricorn IAR 2020

2020 INTEGRATED ANNUAL REPORT
CONSOLIDATED AND SEPARATE STATEMENTS OF CHANGES IN EQUITY
for the year ended 30 June 2020
GROUP
Balance at 1 July 2018
Credit risk reserve transfer to retained earnings – IFRS 9
IFRS 9 transitional adjustment – impairment
IFRS 9 transitional adjustment – effective interest rate
Adjusted balance at the beginning of the year Movement in treasury shares Total comprehensive income for the year
Profit for the year
Other comprehensive income
Share-based payment charges Vesting of shares
Profit on sale of treasury shares Transfer between reserves Reclassification to retained earnings
35.
724,507 – – –
724,507 (9,633)
–
– –
– 5,428 – –
– –
720,302
53,742 – – –
53,742 –
–
– –
– – –
215,911 (194,536)
– –
21,375 –
–
– –
– – –
– – – –
– –
–
– –
– – – –
– –
–
Notes
NIIFSR*** N$’000 N$’000
Share
capital Insurance
and fund premium reserve N$’000 N$’000
Credit risk reserve
General Fair value banking SBCR* reserve reserve N$’000 N$’000 N$’000
16,847 129,811 3,814,879 – – – – – – – – –
16,847 129,811 3,814,879 – – –
– 7,263 –
– – – – 7,263 –
11,802 – – (5,428) – – – – – – – 28,918
– (136,379) – – ––
23,221 695 3,843,797
Non-con-
Retained trolling Total
FCTR** earnings interests equity N$’000 N$’000 N$’000 N$’000
4,536 654,458 276,499 5,891,190 – 194,536 – – – (322,274) – (322,274) – (108,209) – (108,209)
4,536 418,511 276,499 5,460,707 – – – (9,633)
464 929,889 86,285 1,023,901
– 929,889 85,410 1,015,299 464 – 875 8,602
– – – 11,802 – – – – – (1,042) – (1,042) – (39,755) – –
– 136,379 – – – (307,555) (17,402) (324,957)
5,000 1,136,427 345,382 6,160,778
Non- distributable reserves
Distributable reserves
Dividends 36.
Balance at 30 June 2019
Balance at 1 July 2019
Movement in treasury shares Total comprehensive income for the year
Profit for the year
Other comprehensive income
Share-based payment charges 35. Vesting of shares
Profit on sale of treasury shares Transfer between reserves
Change in ownership interest in subsidiary
Transfer of FCTR
Dividends 36.
Balance at 30 June 2020
(2,617) 13,454
–– ––
51,125 34,829
720,302
51,125
34,829
–
23,221
695
3,843,797
5,000
1,136,427
345,382
6,160,778
(8,720)
–
–
–
–
–
–
–
–
–
(8,720)
–
–
–
(19,483)
–
26,291
–
54,889
760,973
104,157
926,827
–
–
–
–
–
–
–
–
760,973
95,439
856,412
–
–
–
(19,483)
–
26,291
–
54,889
–
8,718
70,415
–
–
–
–
12,480
–
–
–
–
–
12,480
6,496
–
–
–
(6,496)
–
–
–
–
–
–
–
–
–
–
–
–
–
–
1 917
–
1,917
–
2,975
(34,829)
–
–
(25,506)
2,296
–
55,064
–
–
–
–
–
–
–
–
–
–
2,436
(2,436)
–
–
–
–
–
–
–
–
2
–
(2)
–
–
–
–
–
–
–
–
–
(338,076)
(25,142)
(363,218)
718,078
54,100
–
(19,483)
29,205
1,480
3,846,093
59,891
1,618,741
421,959
6,730,064
Notes 31.
* Share-based compensation reserve (“SBCR”)
** Foreigncurrencytranslationreserve(“FCTR”)
*** Net investment in foreign subsidiary reserve (“NIIFSR”)
34.2 34.1
34.3
35.5 35.1 35.2
35.3 35.4
123