CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Year ended 30 June 2015
Annual Report 2015
Karin Technology Holdings Limited
51
Attributable to owners of the Company
Land and
buildings
Contributed
revaluation General
Share
surplus
Share
reserve
reserve Exchange
Non-
Issued Treasury premium (Note 28
option (Note 28 (Note 28 fluctuation Retained
controlling
Total
capital
shares
account
(a)(i))
reserve
(a)(ii))
(a)(iii))
reserve
profits
Total
interests
equity
Notes
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
At 1 July 2014
21,356
(359)
44,387
898
442 223,007
2,752
11,456 274,838 578,777
12,393 591,170
Profit for the year
–
–
–
–
–
–
–
–
62,877
62,877
17,285
80,162
Other comprehensive income
for the year:
Exchange differences
on translation of
foreign operations
–
–
–
–
–
–
–
1,320
–
1,320
170
1,490
Fair value revaluation of
land and buildings,
net of deferred tax
11
–
–
–
–
–
35,713
–
–
–
35,713
–
35,713
Total comprehensive income
for the year
–
–
–
–
–
35,713
–
1,320
62,877
99,910
17,455 117,365
Issue of shares under
the 2005 ESOS
26
85
–
1,037
–
(308)
–
–
–
–
814
–
814
Purchase of own shares and
held as treasury shares
26
–
(529)
–
–
–
–
–
–
–
(529)
–
(529)
Capital contribution by a
non-controlling shareholder
–
–
–
–
–
–
–
–
–
–
2,000
2,000
Final 2014 dividend paid
9
–
–
–
–
–
–
–
–
(16,709)
(16,709)
–
(16,709)
Interim 2015 dividend paid
9
–
–
–
–
–
–
–
–
(18,423)
(18,423)
–
(18,423)
Dividends paid to a non-
controlling shareholder
–
–
–
–
–
–
–
–
–
–
(9,200)
(9,200)
Transfer between reserves
–
–
–
–
–
–
32
–
(32)
–
–
–
At 30 June 2015
21,441
(888)
45,424*
898*
134* 258,720*
2,784* 12,776* 302,551* 643,840
22,648 666,488
*
These reserve accounts comprise the consolidated reserves of HK$623,287,000 (2014: HK$557,780,000) in the consolidated
statement of financial position.
