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NOTES TO CONDENSED INTERIM FINANCIAL REPORT (CONTINUED)<br />
13 OTHER RESERVES<br />
Unaudited<br />
Shares held<br />
by escrow<br />
agent for<br />
Employee<br />
settlement of<br />
share-based<br />
Defined<br />
acquisition Capital compensation Revaluation Hedging benefit Exchange<br />
consideration reserve reserve reserve reserve obligation reserve Total<br />
US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000<br />
Balance at 1 January 2012 (8,503) 3,618 47,237 2,496 9,474 (3,549) (78,212) (27,439)<br />
Comprehensive income<br />
Currency translation differences – – – – – – (164) (164)<br />
Net fair value gain on available-for-sale<br />
financial assets, net of tax – – – 30 – – – 30<br />
Net fair value loss on cash flow hedges,<br />
net of tax – – – – (4,457) – – (4,457)<br />
Net actuarial loss from post employment<br />
benefits recognized in reserve, net of tax – – – – – (85) – (85)<br />
Realization of revaluation reserve on<br />
disposal of available-for-sale<br />
financial assets, net of tax – – – 75 – – – 75<br />
Transactions with owners<br />
Employee share option scheme:<br />
– value of employee services – – 5,629 – – – – 5,629<br />
– transfer to share premium – – (14,644) – – – – (14,644)<br />
Release of shares held by escrow agent for<br />
settlement of acquisition consideration 1,764 – – – – – – 1,764<br />
Transfer to capital reserve – 124 – – – – – 124<br />
At 30 June 2012 (6,739) 3,742 38,222 2,601 5,017 (3,634) (78,376) (39,167)<br />
Unaudited<br />
Shares held<br />
by escrow<br />
agent for<br />
Employee<br />
settlement of<br />
share-based<br />
Defined<br />
acquisition Capital compensation Revaluation Hedging benefit Exchange<br />
consideration reserve reserve reserve reserve obligation reserve Total<br />
US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000<br />
Balance at 1 January 2011 (23,385) 3,544 45,826 2,308 (752) – (50,409) (22,868)<br />
Comprehensive income<br />
Currency translation differences – – – – – – 19,755 19,755<br />
Net fair value gain on available-for-sale<br />
financial assets, net of tax – – – 129 – – – 129<br />
Net fair value loss on cash flow hedges,<br />
net of tax – – – – (4,881) – – (4,881)<br />
Transactions with owners<br />
Employee share option scheme:<br />
– value of employee services – – 7,256 – – – – 7,256<br />
– transfer to share premium – – (17,757) – – – – (17,757)<br />
Transfer to capital reserve – 74 – – – – – 74<br />
At 30 June 2011 (23,385) 3,618 35,325 2,437 (5,633) – (30,654) (18,292)<br />
LI & FUNG LIMITED | INTERIM REPORT 2012<br />
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