53
GRAND BANKS YACHTS LIMITED
ANNUAL REPORT
2016
Year ended 30 June 2016
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (cont’d)
Share
capital
Share-based
compensation
reserve
Foreign
currency
translation
reserve
Accumulated
profits
Total
$’000
$’000
$’000
$’000
$’000
Group
At 1 July 2014
41,251
142
(22,121)
31,693
50,965
Total comprehensive income for
the year
Loss for the year
–
–
–
(4,799)
(4,799)
Other comprehensive income
Translation differences relating to financial
statements of foreign subsidiaries
–
–
(3,162)
–
(3,162)
Total other comprehensive income
–
–
(3,162)
–
(3,162)
Total comprehensive income for
the year
–
–
(3,162)
(4,799)
(7,961)
Transactions with owners, recorded
directly in equity
Issues of new shares
1,748
–
–
–
1,748
Share-based payments
–
48
–
–
48
Receipt of unclaimed dividends
–
–
–
3
3
Total transactions with owners
1,748
48
–
3
1,799
At 30 June 2015
42,999
190
(25,283)
26,897
44,803
The accompanying Notes form an integral part of these financial statements.
