| |
|
|
|
|
|
GROUP |
|
|
|
|
| |
Notes |
|
Share
capital
and
premium
Rm |
Share-
based
payment
reserves
Rm |
Treasury
shares
Rm |
Non
distribu-
table
reserves
Rm |
Retained
earnings
Rm |
Attributable
to equity
holders of
Reunert
Rm |
Minority
interest
Rm |
Total
Rm |
| Balance at 30 September 2005 as previously reported |
|
|
49,4 |
30,8 |
(282,0) |
67,3 |
1 696,2 |
1 561,7 |
43,0 |
1 604,7 |
| Share of associate company’s retained earnings transferred from non-distributable reserves |
9, 24 |
|
|
|
|
(61,9) |
61,9 |
— |
|
— |
| Restated balance at 30 September 2005 |
|
|
49,4 |
30,8 |
(282,0) |
5,4 |
1 758,1 |
1 561,7 |
43,0 |
1 604,7 |
| 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 restated |
|
|
|
|
|
— |
— |
— |
|
— |
| Movement on reserves as previously reported |
|
|
|
|
|
39,2 |
(39,2) |
— |
|
— |
| Share of associate company’s retained earnings transferred from non-distributable reserves |
9, 24 |
|
|
|
|
(39,2) |
39,2 |
— |
|
— |
| Share-based payment expense |
23 |
|
|
9,6 |
|
|
|
9,6 |
|
9,6 |
| Dividends declared |
8 |
|
|
|
|
|
(798,3) |
(798,3) |
(15,9) |
(814,2) |
| Dividends declared to BEE partners |
10.3 |
|
|
|
|
|
(40,7) |
(40,7) |
|
(40,7) |
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
|
0,2 |
|
0,2 |
| – share premium |
23 |
|
27,3 |
|
|
|
|
27,3 |
|
27,3 |
| Restated balance at 30 September 2006 |
|
|
76,9 |
40,4 |
(282,0) |
3,7 |
1 841,9 |
1 680,9 |
38,2 |
1 719,1 |
| Reunert share of equity accounted associate’s actuarially valued surplus of medical aid provision |
|
|
|
|
|
3,9 |
|
3,9 |
|
3,9 |
| Translation reserve reversing |
24 |
|
|
|
|
(0,3) |
|
(0,3) |
|
(0,3) |
| Net income recognised directly in equity |
|
|
— |
— |
— |
3,6 |
— |
3,6 |
— |
3,6 |
| Profit for the year |
|
|
|
|
|
|
639,3 |
639,3 |
7,6 |
646,9 |
| Total recognised income and expense for the year |
|
|
— |
— |
— |
3,6 |
639,3 |
642,9 |
7,6 |
650,5 |
| Share-based payment expense |
2, 5, 23 |
|
|
607,4 |
|
|
|
607,4 |
|
607,4 |
| Contribution from Reunert to employees of joint ventures and associates in terms of a broad based scheme encompassing group employees |
23 |
|
|
2,1 |
|
|
|
2,1 |
|
2,1 |
| Dividends declared |
8 |
|
|
|
|
|
(462,5) |
(462,5) |
(4,5) |
(467,0) |
| Dividends declared to BEE partners |
10.3 |
|
|
|
|
|
(15,8) |
(15,8) |
|
(15,8) |
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
|
0,2 |
|
0,2 |
| – share premium |
23 |
|
13,8 |
|
|
|
|
13,8 |
|
13,8 |
| Shares cancelled in terms of the buy back of a portion of the treasury shares held by a subsidiary |
23 |
|
|
|
|
|
|
|
|
|
| – Capital portion |
|
|
(0,1) |
|
0,1 |
|
|
— |
|
— |
| – Dividend portion paid out of retained earnings |
8 |
|
|
|
5,8 |
|
(5,8) |
— |
|
— |
| Minority interest reduced |
|
|
|
|
|
|
|
|
(26,6) |
(26,6) |
| Minority interest introduced |
|
|
|
|
|
|
|
|
(0,3) |
(0,3) |
| Balance at 30 September 2007 |
|
|
90,8 |
649,9 |
(276,1) |
7,3 |
1 997,1 |
2 469,0 |
14,4 |
2 483,4 |
|
| |
| |
|
|
|
|
COMPANY |
|
|
| |
Notes |
|
Share
capital
Rm |
Share-
based
payment
reserves
Rm |
Non
distribu-
table
reserves
Rm |
Retained
earnings
Rm |
Total
Rm |
| Balance at 30 September 2005 as previously reported |
|
|
49,4 |
6,7 |
2,8 |
1 130,4 |
1 189,3 |
| Fair value adjustments previously taken to reserves now reversed |
24 |
|
|
|
(2,5) |
|
(2,5) |
| 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 |
8 |
|
|
|
|
(842,7) |
(842,7) |
| Issue of shares – share capital |
23 |
|
0,2 |
|
|
|
0,2 |
| – share premium |
23 |
|
27,3 |
|
|
|
27,3 |
| Balance at 30 September 2006 |
|
|
76,9 |
16,3 |
0,3 |
896,9 |
990,4 |
| Net profit for the year |
|
|
|
|
|
1 760,5 |
1 760,5 |
| Total recognised income and expense for the year |
|
|
— |
— |
— |
1 760,5 |
1 760,5 |
| Share-based payment expense |
23 |
|
|
565,2 |
|
|
565,2 |
| Dividends declared |
8 |
|
|
|
|
(554,1) |
(554,1) |
| Issue of shares – share capital |
23 |
|
0,2 |
44,3 |
|
|
44,5 |
| – share premium |
23 |
|
13,8 |
|
|
|
13,8 |
| Shares cancelled in terms of the buy back of a portion of the treasury shares held by a subsidiary |
23 |
|
|
|
|
|
|
| – Capital portion |
|
|
(0,1) |
|
|
|
(0,1) |
| – Dividend portion paid out of retained earnings |
8 |
|
|
|
|
(46,0) |
(46,0) |
| Balance at 30 September 2007 |
|
|
90,8 |
625,8 |
0,3 |
2 057,3 |
2 774,2 |
|
|
