|
 |
|
| |
|
|
| |
|
|
|
|
|
GROUP |
|
|
|
|
|
| |
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 |
Attribu-
table to
equity
holders
of
Reunert
Limited
Rm |
Minority
interest
Rm |
Total
Rm |
| 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 |
— |
|
— |
| Foreign currency translation reserve |
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 |
5,
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, 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 |
| Foreign currency translation reserve |
23 |
|
|
|
|
|
(0,9) |
|
(0,9) |
|
(0,9) |
| Fair valuation adjustment of financial
instrument – investment in NSN |
15, 22 |
|
|
|
(311,7) |
|
|
|
(311,7) |
|
(311,7) |
| Deferred taxation on fair value adjustment |
15, 22 |
|
|
|
39,2 |
|
|
|
39,2 |
|
39,2 |
| Fair valuation of financial
instrument – interest rate swap |
22 |
|
|
|
(10,2) |
|
|
|
(10,2) |
|
(10,2) |
| Net income recognised directly
in equity |
|
— |
— |
— |
(282,7) |
— |
(0,9) |
— |
(283,6) |
— |
(283,6) |
| Profit for the year |
|
|
|
|
|
|
|
1
164,5 |
1
164,5 |
9,0 |
1
173,5 |
| Total recognised income and expense
for the year |
|
— |
— |
— |
(282,7) |
— |
(0,9) |
1 164,5 |
880,9 |
9,0 |
889,9 |
| Share-based payment expense |
2, 21 |
|
15,0 |
|
|
|
|
|
15,0 |
|
15,0 |
| Deferred tax on share-based payment expense |
17 |
|
0,3 |
|
|
|
|
|
0,3 |
|
0,3 |
| Dividends declared and paid |
8 |
|
|
|
|
|
|
(546,3) |
(546,3) |
(4,0) |
(550,3) |
| Issue of shares – share capital* |
21 |
— |
|
|
|
|
|
|
— |
|
— |
|
– share premium |
21 |
9,1 |
|
|
|
|
|
|
9,1 |
|
9,1 |
| Net minority interest introduced |
|
|
|
|
|
|
|
|
— |
1,0 |
1,0 |
| Transfer to reserves |
|
|
|
|
|
|
8,7 |
(8,7) |
— |
|
— |
| Balance
at 30 September 2009 |
|
116,0 |
679,6 |
(276,1) |
338,4 |
(35,3) |
11,9 |
3
199,9 |
4
034,4 |
26,7 |
4
061,1 |
| * Nil due to rounding |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
COMPANY |
| |
Notes |
Share
capital
and
premium
Rm |
Share-
based
payment
reserves
Rm |
Invest-
ment
fair
value
reserve
Rm |
Non-
distribu-
table
reserves
Rm |
Retained
earnings
Rm |
Total
Rm |
| 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 |
| Fair valuation adjustment of financial
instrument – investment in NSN |
|
|
|
(311,7) |
|
|
(311,7) |
| Deferred taxation on
fair value adjustment |
|
|
|
39,2 |
|
|
39,2 |
| Net income recognised directly
in equity |
|
— |
— |
(272,5) |
— |
— |
(272,5) |
| Net profit for the
year |
|
|
|
|
|
974,6 |
974,6 |
| Total recognised income and expense
for the year |
|
— |
— |
(272,5) |
— |
974,6 |
702,1 |
| Share-based payment expense |
2, 5, 21 |
|
4,0 |
|
|
|
4,0 |
| Dividends declared and paid |
8 |
|
|
|
|
(602,9) |
(602,9) |
| Issue of shares – share capital* |
21 |
— |
|
|
|
|
— |
|
– share premium |
21 |
9,1 |
|
|
|
|
9,1 |
| Balance
at 30 September 2009 |
|
116,0 |
637,4 |
335,8 |
0,3 |
2
633,8 |
3
723,3 |
| * Nil due to rounding |
|
|
|
|
|
|
|
|
| |
| |
|
|
|
|
|
|
