| |
|
|
|
|
|
|
|
|
|
GROUP |
|
|
|
|
| |
 |
|
|
|
|
|
|
|
|
|
|
|
Attribu- |
|
|
| |
|
|
Notes |
|
|
Share
capital
and
premium
Rm |
Share-
based
payment
reserves
Rm |
Treasury
shares
Rm |
Invest-
ment
fair
value
reserve
Rm |
Equity
trans-
action
with BEE
partner
Rm |
Non-
distribu-
table
reserves
Rm |
Retained
earnings
Rm |
table to
equity
holders of
Reunert
Ltd
Rm |
Minority
interest
Rm |
Total
Rm |
| 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 |
|
|
23 |
|
|
|
|
|
|
|
(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; 21 |
|
|
|
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 |
|
|
21 |
|
|
|
2,1 |
|
|
|
|
|
2,1 |
|
2,1 |
| Dividends declared and paid |
|
|
8 |
|
|
|
|
|
|
|
|
(462,5) |
(462,5) |
(4,5) |
(467,0) |
| Dividends declared to BEE partners |
|
|
9.3 |
|
|
|
|
|
|
|
|
(15,8) |
(15,8) |
|
(15,8) |
| Issue of shares – share capital |
|
|
21 |
|
|
0,2 |
|
|
|
|
|
|
0,2 |
|
0,2 |
| – share premium |
|
|
21 |
|
|
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 |
|
|
21 |
|
|
|
|
|
|
|
|
|
|
|
|
| – 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 |
| Reunert share of equity accounted associate’s actuarially valued surplus
of medical aid provision transferred to retained income |
|
|
|
|
|
|
|
|
|
|
(3,9) |
3,9 |
— |
|
— |
| Translation reserve reversing |
|
|
23 |
|
|
|
|
|
|
|
0,7 |
|
0,7 |
|
0,7 |
| Fair valuation of financial instrument – investment in NSN |
|
|
14; 15; 22 |
|
|
|
|
|
660,3 |
|
|
|
660,3 |
|
660,3 |
| Deferred taxation on fair value gain |
|
|
14; 15; 22 |
|
|
|
|
|
(39,2) |
|
|
|
(39,2) |
|
(39,2) |
| Purchase of a portion of BEE partner’s interest in a subsidiary |
|
|
22 |
|
|
|
|
|
|
(35,3) |
|
|
(35,3) |
|
(35,3) |
| Net income recognised directly in
equity |
|
|
|
|
|
— |
— |
— |
621,1 |
(35,3) |
(3,2) |
3,9 |
586,5 |
— |
586,5 |
| Profit for the year |
|
|
|
|
|
|
|
|
|
|
|
1 156,6 |
1 156,6 |
7,1 |
1 163,7 |
| Total recognised income and expense
for the year |
|
|
|
|
|
— |
— |
— |
621,1 |
(35,3) |
(3,2) |
1 160,5 |
1 743,1 |
7,1 |
1 750,2 |
| Share-based payment expense |
|
|
2; 5; 21 |
|
|
|
14,4 |
|
|
|
|
|
14,4 |
|
14,4 |
| Dividends declared and paid |
|
|
8 |
|
|
|
|
|
|
|
|
(567,2) |
(567,2) |
(1,8) |
(569,0) |
| Issue of shares – share capital |
|
|
21 |
|
|
0,1 |
|
|
|
|
|
|
0,1 |
|
0,1 |
| – share premium |
|
|
21 |
|
|
16,0 |
|
|
|
|
|
|
16,0 |
|
16,0 |
| Minority interest introduced |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,0 |
1,0 |
| Balance at 30 September 2008 |
|
|
|
|
|
106,9 |
664,3 |
(276,1) |
621,1 |
(35,3) |
4,1 |
2 590,4 |
3 675,4 |
20,7 |
3 696,1 |
|
|
| |
|
| |
|
| |
|
|
|
|
|
|
COMPANY |
|
|
|
| |
|
|
|
|
|
|
Invest- |
|
|
|
| |
|
Notes |
|
|
Share
capital
and
premium
Rm |
Share-
based
payment
reserves
Rm |
ment
fair
value
reserve
Rm |
Non-
distribu-
table
reserves
Rm |
Retained
earnings
Rm |
Total
Rm |
| 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 |
|
2; 5; 21 |
|
|
|
565,2 |
|
|
|
565,2 |
| Dividends declared and paid |
|
8 |
|
|
|
|
|
|
(554,1) |
(554,1) |
| Issue of shares – share capital |
|
21 |
|
|
0,2 |
44,3 |
|
|
|
44,5 |
| – share premium |
|
21 |
|
|
13,8 |
|
|
|
|
13,8 |
| Shares cancelled in terms of the buy back of a portion of the treasury
shares held by a subsidiary |
|
21 |
|
|
|
|
|
|
|
|
| – 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 |
| Fair valuation of financial instrument – investment in NSN |
|
|
|
|
|
|
647,5 |
|
|
647,5 |
| Deferred taxation on fair value gain |
|
|
|
|
|
|
(39,2) |
|
|
(39,2) |
| Net income recognised directly in
equity |
|
|
|
|
|
|
608,3 |
— |
— |
608,3 |
| Net profit for the year |
|
|
|
|
|
|
|
|
831,0 |
831,0 |
| Total recognised income and expense
for the year |
|
|
|
|
— |
— |
608,3 |
— |
831,0 |
1 439,3 |
| Share-based payment expense |
|
2; 5; 21 |
|
|
|
7,6 |
|
|
|
7,6 |
| Dividends declared and paid |
|
8 |
|
|
|
|
|
|
(626,2) |
(626,2) |
| Issue of shares – share capital |
|
21 |
|
|
0,1 |
|
|
|
|
0,1 |
| – share premium |
|
21 |
|
|
16,0 |
|
|
|
|
16,0 |
| Balance at 30 September 2008 |
|
|
|
|
106,9 |
633,4 |
608,3 |
0,3 |
2 262,1 |
3 611,0 |
|
|
|
