Condensed consolidated statement of changes in equity
for the six months ended 31 December 2019
Download (EXCEL) |
Stated capital Rm |
Shares repurchased Rm |
Common control reserve Rm |
Hedge accounting reserve Rm |
Other reserves1 Rm |
Retained income Rm |
Attributable to owners of Motus Rm |
Non- controlling interests Rm |
Total equity Rm |
||
Opening balance as at 1 July 2018 audited | 23 358 | – | (19 753) | 198 | (716) | 8 553 | 11 640 | 4 | 11 644 | |
Total comprehensive income for the year | – | – | – | 29 | (8) | 871 | 892 | 6 | 898 | |
Attributable profit for the year | – | – | – | – | – | 871 | 871 | 8 | 879 | |
Other comprehensive income | – | – | – | 29 | (8) | – | 21 | (2) | 19 | |
Additional share issued prior to unbundling | 167 | – | – | – | – | – | 167 | – | 167 | |
Repurchase of 1 965 459 shares at an average price of R84,13 per share | – | (165) | – | – | – | – | (165) | – | (165) | |
1 853 342 shares acquired at an average price of R105,02 per share from former parent at unbundling | – | (195) | 195 | – | – | – | – | – | – | |
Incremental interest purchased from non-controlling interests | – | – | – | – | (18) | – | (18) | (10) | (28) | |
Hedge premiums paid on share-based equity | – | – | – | – | (23) | – | (23) | – | (23) | |
Share-based equity costs charged to the statement of profit or loss | – | – | – | – | 67 | – | 67 | – | 67 | |
Issue of shares at a discount to a broad-based black economic empowerment partner (Ukhamba) and modification of share appreciation rights | – | – | – | – | 160 | – | 160 | – | 160 | |
Dividends paid to Imperial Holdings prior to unbundling | – | – | – | – | – | (567) | (567) | – | (567) | |
Dividends paid to Motus shareholders and non-controlling interests | – | – | – | – | – | – | – | (37) | (37) | |
Transfers to other reserves | – | – | – | – | 8 | (8) | – | – | – | |
Other movements | – | – | – | – | 14 | – | 14 | – | 14 | |
As at 31 December 2018 unaudited | 23 525 | (360) | (19 558) | 227 | (516) | 8 849 | 12 167 | (37) | 12 130 | |
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Total comprehensive income for the year | – | – | – | (197) | (39) | 997 | 761 | 21 | 782 | |
Attributable profit for the year | – | – | – | – | – | 997 | 997 | 20 | 1 017 | |
Other comprehensive loss | – | – | – | (197) | (39) | – | (236) | 1 | (235) | |
Additional shares issued | – | – | – | – | – | – | – | – | – | |
6 289 200 shares repurchased and cancelled at an average of R85,83 per share | (540) | – | – | – | – | – | (540) | – | (540) | |
825 822 shares repurchased at an average price of R90,82 per share | – | (75) | – | – | – | – | (75) | – | (75) | |
Common control recognised on entity acquired at unbundling | – | – | 12 | – | – | – | 12 | – | 12 | |
Incremental interest purchased from non-controlling interests | – | – | – | – | (1) | – | (1) | – | (1) | |
Acquisition of non-controlling interests | – | – | – | – | – | – | – | 2 | 2 | |
Hedge premiums paid on share-based equity | – | – | – | – | 17 | – | 17 | – | 17 | |
Share-based equity costs charged to the statement of profit or loss | – | – | – | – | 49 | – | 49 | – | 49 | |
Dividends paid to Motus shareholders and non-controlling interests | – | – | – | – | – | (470) | (470) | (23) | (493) | |
Transfers between reserves | – | – | 370 | – | 56 | (426) | – | – | – | |
Other movements | – | – | (15) | – | (13) | (17) | (45) | – | (45) | |
As at 30 June 2019 audited | 22 985 | (435) | (19 191) | 30 | (447) | 8 933 | 11 875 | (37) | 11 838 | |
Total comprehensive income for the year | – | – | – | (154) | 27 | 895 | 768 | 6 | 774 | |
Attributable profit for the year | – | – | – | – | – | 895 | 895 | 4 | 899 | |
Other comprehensive loss | – | – | – | (154) | 27 | – | (127) | 2 | (125) | |
1 000 000 shares repurchased and cancelled at an average of R70,72 per share | (71) | – | – | – | – | – | (71) | – | (71) | |
Issue of treasury shares as settlement of share-based equity | – | 21 | – | – | (21) | – | – | – | – | |
Incremental interest purchased from non-controlling interests | – | – | – | – | (93) | – | (93) | 93 | – | |
Share–based equity costs charged to the statement of profit or loss | – | – | – | – | 52 | – | 52 | – | 52 | |
Dividends paid to Motus shareholders and non-controlling interests | – | – | – | – | – | (474) | (474) | (3) | (477) | |
Modified restrospective adjustment of the cumulative effect on the initial application of IFRS 16 – Leases | – | – | – | – | – | (176) | (176) | (2) | (178) | |
Transfers to other reserves | – | – | (33) | – | (30) | 63 | – | – | – | |
Other movements | – | – | – | – | 1 | – | 1 | 2 | 3 | |
As at 31 December 2019 unaudited | 22 914 | (414) | (19 224) | (124) | (511) | 9 241 | 11 882 | 59 | 11 941 |
1 | Other reserves relate to foreign currency translation reserve, share-based payment reserve and premiums paid on purchase of non-controlling interests |