| |
|
|
|
|
|
GROUP |
|
|
|
|
| |
Notes |
|
Share
capital
and
premium
Rm |
Share-
based
payment
reserves
Rm |
Treasury
shares
Rm |
Non-
distributable
reserves
Rm |
Retained
earnings
Rm |
Attributable
to equity
holders of
Reunert Ltd
Rm |
Minority
interest
Rm |
Total
Rm |
| Balance at
30 September 2004 as previously
reported |
|
|
22,7 |
— |
(282,0) |
55,0 |
1 187,4 |
983,1 |
39,7 |
1 022,8 |
| SA GAAP restatements |
8 |
|
|
|
|
|
4,6 |
4,6 |
|
4,6 |
| IFRS adjustments |
8 |
|
|
|
|
|
127,5 |
127,5 |
0,3 |
127,8 |
| Effect on tax due to adjustments |
8 |
|
|
|
|
|
(28,0) |
(28,0) |
|
(28,0) |
| Restated balance at
1 October 2004 |
|
|
22,7 |
— |
(282,0) |
55,0 |
1 291,5 |
1 087,2 |
40,0 |
1 127,2 |
| Fair value adjustments taken to reserves |
24 |
|
|
|
|
2,5 |
|
2,5 |
|
2,5 |
| Translation reserve reversing |
24 |
|
|
|
|
(0,2) |
|
(0,2) |
|
(0,2) |
| Net income recognised directly
in equity |
|
|
— |
— |
— |
2,3 |
— |
2,3 |
— |
2,3 |
| Profit for the year restated |
|
|
|
|
|
|
713,3 |
713,3 |
10,7 |
724,0 |
| Profit for the year as previously
reported |
|
|
|
|
|
|
709,2 |
709,2 |
10,5 |
719,7 |
| SA GAAP restatements |
8 |
|
|
|
|
|
1,2 |
1,2 |
|
1,2 |
| IFRS adjustments |
8 |
|
|
|
|
|
10,3 |
10,3 |
0,2 |
10,5 |
| Effect on tax due to adjustments |
8 |
|
|
|
|
|
(7,4) |
(7,4) |
|
(7,4) |
 |
|
|
|
|
|
|
|
|
|
|
| Total recognised income
and expense for the year |
|
|
— |
— |
— |
2,3 |
713,3 |
715,6 |
10,7 |
726,3 |
| Movement on reserves |
24 |
|
|
|
|
10,0 |
(10,0) |
— |
|
— |
| Share-based payment expense |
23 |
|
|
30,8 |
|
|
|
30,8 |
|
30,8 |
| Dividends declared |
|
|
|
|
|
|
(298,6) |
(298,6) |
(9,7) |
(308,3) |
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
|
0,2 |
|
0,2 |
| –
share premium |
23 |
|
26,5 |
|
|
|
|
26,5 |
|
26,5 |
| Minority interest reduced |
|
|
|
|
|
|
|
|
(3,6) |
(3,6) |
| Minority introduced |
|
|
|
|
|
|
|
|
5,6 |
5,6 |
| Restated balance at
30 September 2005 |
|
|
49,4 |
30,8 |
(282,0) |
67,3 |
1 696,2 |
1 561,7 |
43,0 |
1 604,7 |
| Balance at 30 September 2005 as previously
reported |
|
|
49,4 |
30,8 |
(282,0) |
67,3 |
1 588,0 |
1 453,5 |
42,5 |
1 496,0 |
| SA GAAP restatements |
8 |
|
|
|
|
|
5,8 |
5,8 |
|
5,8 |
| IFRS adjustments |
8 |
|
|
|
|
|
137,8 |
137,8 |
0,5 |
138,3 |
| Effect on tax due to adjustments |
8 |
|
|
|
|
|
(35,4) |
(35,4) |
|
(35,4) |
| Fair value adjustments previously
taken to reserves now reversed |
24 |
|
|
|
|
(2,5) |
|
(2,5) |
|
(2,5) |
| Translation reserve arising |
24 |
|
|
|
|
0,8 |
|
0,8 |
|
0,8 |
| Net income recognised directly
in equity |
|
|
— |
— |
— |
(1,7) |
— |
(1,7) |
— |
(1,7) |
| Profit for the year |
|
|
|
|
|
|
922,8 |
922,8 |
11,1 |
933,9 |
| Total recognised income
and expense for the year |
|
|
— |
— |
— |
(1,7) |
922,8 |
921,1 |
11,1 |
932,2 |
| Movement on reserves |
24 |
|
|
|
|
39,2 |
(39,2) |
— |
|
— |
| Share-based payment expense |
23 |
|
|
9,6 |
|
|
|
9,6 |
|
9,6 |
| Dividends declared |
|
|
|
|
|
|
(798,3) |
(798,3) |
(15,9) |
(814,2) |
Dividends declared to BEE partners
(as defined in note 10.3) |
|
|
|
|
|
|
(40,7) |
(40,7) |
|
(40,7) |
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
|
0,2 |
|
0,2 |
| –
share premium |
|
|
27,3 |
|
|
|
|
27,3 |
|
27,3 |
| Balance
at 30 September 2006 |
|
|
76,9 |
40,4 |
(282,0) |
104,8 |
1
740,8 |
1
680,9 |
38,2 |
1
719,1 |
| |
|
|
|
|
|
|
|
|
|
|
| |
|
|
COMPANY |
|
|
|
| |
Notes |
|
Share
capital
Rm |
Share-based
payment
reserves
Rm |
Non-
distributable
reserves
Rm |
Retained
earnings
Rm |
Total
Rm |
|
|
|
| Balance at
30 September 2004 as previously
reported |
|
|
22,7 |
— |
0,3 |
897,4 |
920,4 |
|
|
|
| SA GAAP restatements |
8 |
|
|
|
|
3,8 |
3,8 |
|
|
|
| IFRS adjustments |
8 |
|
|
|
|
39,0 |
39,0 |
|
|
|
| Other |
8 |
|
|
|
|
0,8 |
0,8 |
|
|
|
| Effect on tax due to adjustments |
8 |
|
|
|
|
(10,9) |
(10,9) |
|
|
|
| Restated balance at
1 October 2004 |
|
|
22,7 |
— |
0,3 |
930,1 |
953,1 |
|
|
|
| Fair value adjustments taken to
reserves |
24 |
|
|
|
2,5 |
|
2,5 |
|
|
|
| Net income recognised directly
in equity |
|
|
— |
— |
2,5 |
— |
2,5 |
|
|
|
| Profit for the year restated |
|
|
|
|
|
531,6 |
531,6 |
|
|
|
| Profit for the year as previously
reported |
|
|
|
|
|
526,2 |
526,2 |
|
|
|
| SA GAAP restatements |
8 |
|
|
|
|
(0,3) |
(0,3) |
|
|
|
| IFRS adjustments |
8 |
|
|
|
|
5,4 |
5,4 |
|
|
|
| Other |
8 |
|
|
|
|
1,3 |
1,3 |
|
|
|
| Effect on tax due to adjustments |
8 |
|
|
|
|
(1,0) |
(1,0) |
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
| Total recognised income
and expense for the year |
|
|
— |
— |
2,5 |
531,6 |
534,1 |
|
|
|
| Share-based payment expense |
23 |
|
|
6,7 |
|
|
6,7 |
|
|
|
| Dividends declared |
|
|
|
|
|
(331,3) |
(331,3) |
|
|
|
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
0,2 |
|
|
|
| –
share premium |
|
|
26,5 |
|
|
|
26,5 |
|
|
|
| Restated balance at
30 September 2005 |
|
|
49,4 |
6,7 |
2,8 |
1 130,4 |
1 189,3 |
|
|
|
| Balance at 30 September 2005 as previously
reported |
|
|
49,4 |
6,7 |
2,8 |
1 092,3 |
1 151,2 |
|
|
|
| SA GAAP restatements |
8 |
|
|
|
|
3,5 |
3,5 |
|
|
|
| IFRS adjustments |
8 |
|
|
|
|
44,4 |
44,4 |
|
|
|
| Other |
8 |
|
|
|
|
2,1 |
2,1 |
|
|
|
| Effect on tax due to adjustments |
8 |
|
|
|
|
(11,9) |
(11,9) |
|
|
|
| Fair value adjustments previously
taken to reserves now reversed |
24 |
|
|
|
(2,5) |
|
(2,5) |
|
|
|
| Net income recognised directly
in equity |
|
|
— |
— |
(2,5) |
— |
(2,5) |
|
|
|
| Net profit for the year |
|
|
|
|
|
609,2 |
609,2 |
|
|
|
| Total recognised income
and expense for the year |
|
|
— |
— |
(2,5) |
609,2 |
606,7 |
|
|
|
| Share-based payment expense |
23 |
|
|
9,6 |
|
|
9,6 |
|
|
|
| Dividends declared |
|
|
|
|
|
(842,7) |
(842,7) |
|
|
|
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
0,2 |
|
|
|
| –
share premium |
|
|
27,3 |
|
|
|
27,3 |
|
|
|
| Balance
at 30
September 2006 |
|
|
76,9 |
16,3 |
0,3 |
896,9 |
990,4 |
|
|
|
|
|
|
