Statement
of changes in equity
for the year ended 30 September 2005
| Group | ||||||||
| Share- | ||||||||
| based | Non- | |||||||
| Share capital | payments | Treasury | distributable | Accumulated | ||||
| and premium | reserves | shares | reserves | profit | Total | |||
| Rm | Rm | Rm | Rm | Rm | Rm | |||
| Balance at 30 September 2003 | 283,4 | – | (234,6) | 2,9 | 1 104,8 | 1 156,5 | ||
| Restatement of debtor recourse | ||||||||
| guarantee provision (refer to note 33) | 46,6 | 46,6 | ||||||
| Change in accounting policy: | ||||||||
| negative goodwill (refer to note 12) | 3,0 | 3,0 | ||||||
| Earnings attributable to Reunert Limited | ||||||||
| shareholders | 478,4 | 478,4 | ||||||
| Dividends paid | (243,5) | (243,5) | ||||||
| Movement on reserves (refer to note 22) | 52,1 | (52,1) | – | |||||
| Issue of shares | 18,7 | 18,7 | ||||||
| Reunert Limited shares bought by | ||||||||
| subsidiary as part of the share buyback | (47,4) | (47,4) | ||||||
| Shares cancelled in terms of compulsory | ||||||||
| share buyback | ||||||||
| – Capital portion | (199,8) | (199,8) | ||||||
| – Dividend portion | (79,6) | (149,8) | (229,4) | |||||
| Restated balance at 30 September 2004 | 22,7 | – | (282,0) | 55,0 | 1 187,4 | 983,1 | ||
| Earnings attributable to Reunert Limited | ||||||||
| shareholders | 709,2 | 709,2 | ||||||
| Share-based payments expense | ||||||||
| (refer to note 21) | 30,8 | 30,8 | ||||||
| Dividends paid | (298,6) | (298,6) | ||||||
| Movement on reserves (refer to note 22) | 10,0 | (10,0) | – | |||||
| Translation reserve reversing | ||||||||
| (refer to note 22) | (0,2) | (0,2) | ||||||
| Fair value adjustments taken to reserves | ||||||||
| (refer to note 22) | 2,5 | 2,5 | ||||||
| Issue of shares (refer to note 21) | 26,7 | 26,7 | ||||||
| Balance at 30 September 2005 | 49,4 | 30,8 | (282,0) | 67,3 | 1 588,0 | 1 453,5 | ||
| Company | ||||||||
| Share- | ||||||||
| based | Non- | |||||||
| Share capital | payments | distributable | Accumulated | |||||
| and premium | reserves | reserves | profit | Total | ||||
| Rm | Rm | Rm | Rm | Rm | ||||
| Balance at 30 September 2003 | 283,4 | – | 0,3 | 758,4 | 1 042,1 | |||
| Earnings attributable to Reunert Limited | ||||||||
| shareholders | 554,3 | 554,3 | ||||||
| Dividends paid | (265,5) | (265,5) | ||||||
| Issue of shares | 18,7 | 18,7 | ||||||
| Shares cancelled in terms of compulsory | ||||||||
| share buyback | ||||||||
| – Capital portion | (199,8) | (199,8) | ||||||
| – Dividend portion | (79,6) | (149,8) | (229,4) | |||||
| Balance at 30 September 2004 | 22,7 | – | 0,3 | 897,4 | 920,4 | |||
| Earnings attributable to Reunert Limited | ||||||||
| shareholders | 526,2 | 526,2 | ||||||
| Share-based payments expense | ||||||||
| (refer to note 21) | 6,7 | 6,7 | ||||||
| Dividends paid | (331,3) | (331,3) | ||||||
| Fair value adjustments taken to reserves | ||||||||
| (refer to note 22) | 2,5 | 2,5 | ||||||
| Issue of shares (refer to note 21) | 26,7 | 26,7 | ||||||
| Balance at 30 September 2005 | 49,4 | 6,7 | 2,8 | 1 092,3 | 1 151,2 | |||
| 50 Reunert Annual Report 2005 | ||||||||
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