STATEMENTS OF
CHANGES IN EQUITY
Year ended 30 June 2015
45
AVI-TECH ELECTRONICS LIMITED
| ANNUAL REPORT 2015
Reserves
Equity
Currency Share
attributable Non-
Share Treasury translation option Retained Total
to owners of controlling
capital
shares
reserve reserve profits reserves the Company interest
(1)
Total
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
Group
Balance at 1 July 2013
31,732
(933)
(34)
17
17,534
17,517
48,316
336
48,652
Total comprehensive loss
for the financial year
Loss for the financial year
–
–
–
–
(9,932)
(9,932)
(9,932)
–
(9,932)
Other comprehensive income
for the financial year
–
–
150
–
–
150
150
–
150
Total
–
–
150
–
(9,932)
(9,782)
(9,782)
–
(9,782)
Transactions with owners,
recognised directly in equity
Non-controlling interests
relating to outstanding
share-based payment
transactions of a subsidiary
–
–
–
–
–
–
–
(6)
(6)
Total
–
–
–
–
–
–
–
(6)
(6)
Balance at 30 June 2014
31,732
(933)
116
17
7,602
7,735
38,534
330
38,864
Total comprehensive income
for the financial year
Profit for the financial year
–
–
–
–
6,550
6,550
6,550
–
6,550
Other comprehensive loss for
the financial year
–
–
(267)
–
–
(267)
(267)
–
(267)
Total
–
–
(267)
–
6,550
6,283
6,283
–
6,283
Transactions with owners,
recognised directly in equity
Dividends (Note 30)
–
–
–
–
(1,027)
(1,027)
(1,027)
–
(1,027)
Non-controlling interests
relating to outstanding
share-based payment
transactions of a subsidiary
–
–
–
–
–
–
–
26
26
Non-controlling interests
derecognised on disposal
of a subsidiary (Note 31)
–
–
–
–
–
–
–
(356)
(356)
Total
–
–
–
–
(1,027)
(1,027)
(1,027)
(330)
(1,357)
Balance at 30 June 2015
31,732
(933)
(151)
17
13,125
12,991
43,790
–
43,790
(1) Represents share option reserve of a subsidiary.
See accompanying notes to financial statements.
