Page 75 - ar2013

Group Exchange (Accumulated
and losses)/ Non-
Units other Revaluation Pension retained Attributable to controlling
in issue reserves reserve reserve profts unitholders interests Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
At 1 January 2013 as
previously reported 68,539,835 42,217 8,241 (315,151) (1,119,089) 67,156,053 18,351,069 85,507,122
Prior year adjustment
on changes in an
accounting policy* – – – 90,765 (90,765) – – –
At 1 January 2013
as restated 68,539,835 42,217 8,241 (224,386) (1,209,854) 67,156,053 18,351,069 85,507,122
Comprehensive
income:
Proft for the year – – – – 1,674,784 1,674,784 1,327,181 3,001,965
Investments:
Valuation gains
taken to reserves – – 12,284 – – 12,284 – 12,284
Currency translation
differences – 49,753 – – – 49,753 35,569 85,322
Remeasurement of
defned beneft plans – – – 258,993 – 258,993 – 258,993
Total comprehensive
income – 49,753 12,284 258,993 1,674,784 1,995,814 1,362,750 3,358,564
Transactions with
owners:
Issuance of units 14,004 – – – – 14,004 – 14,004
Equity contribution
from non-
controlling interests – – – – – – 119,419 119,419
Distributions – – – – (3,996,922) (3,996,922) – (3,996,922)
Dividends – – – – – – (770,520) (770,520)
At 31 December 2013 68,553,839 91,970 20,525 34,607 (3,531,992) 65,168,949 19,062,718 84,231,667
At 1 January 2012 as
previously reported 68,539,835 32,661 (2,559) (204,476) 724,900 69,090,361 18,932,661 88,023,022
Prior year adjustment
on changes in an
accounting policy* – – – 39,251 (39,251) – – –
At 1 January 2012
as restated 68,539,835 32,661 (2,559) (165,225) 685,649 69,090,361 18,932,661 88,023,022
Comprehensive
income:
Proft for the year* – – – – 2,236,864 2,236,864 1,296,201 3,533,065
Investments:
Valuation gains
taken to reserves – – 10,800 – – 10,800 – 10,800
Currency translation
differences – 9,556 – – – 9,556 7,212 16,768
Remeasurement of
defned beneft plans* – – – (59,161) – (59,161) – (59,161)
Total comprehensive
income/(loss) – 9,556 10,800 (59,161) 2,236,864 2,198,059 1,303,413 3,501,472
Transactions with
owners:
Distributions – – – – (4,132,367) (4,132,367) – (4,132,367)
Dividends – – – – – – (1,885,005) (1,885,005)
At 31 December 2012 68,539,835 42,217 8,241 (224,386) (1,209,854) 67,156,053 18,351,069 85,507,122
CONSOLIDATED STATEMENT
OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2013
* The fgures were restated as the Group has adopted HKAS 19 (2011) “Employee Benefts” with retrospective effect
Annual Report 2013 73