We - KappAhl

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Amounts in SEK m Share capital
Equity attributable to the parent company's shareholders
Other reserves
Other
contributed
funds Hedging reserve
Translation
reserve
Retained
earnings Total equity
Opening equity, 1 September 2007 10.7 205.1 9.0 10.6 654.1 889.5
change in accounting policy * – – – – 1.6 1.6
Adjusted opening balance,
1 September 2007 10.7 205.1 9.0 10.6 655.7 891.1
Year’s translation differences – – – 5.6 – 5.6
cash flow hedging, after tax ** – – 25.5 – – 25.5
actuarial gains/losses on post
employment benefits * – – – – –12.7 –12.7
profit for the year – – – – 435.9 435.9
redemption of shares – – – – –825.4 –825.4
Closing equity, 31 August 2008 10.7 205.1 34.5 16.2 253.5 520.0
Amounts in SEK m Share capital
Equity attributable to the parent company's shareholders
Other reserves
Other
contributed
funds Hedging reserve
Translation
reserve
Retained
earnings Total equity
Opening equity, 1 September 2008 10.7 205.1 34.5 16.2 253.5 520.0
Year's translation differences – – – 0.9 – 0.9
cash flow hedging, after tax ** – – –108.8 – – –108.8
actuarial gains/losses on post
employment benefits * – – – – –10.4 –10.4
profit for the year – – – – 315.5 315.5
Dividend – – – – –337.7 –337.7
Closing equity, 31 August 2009 10.7 205.1 –74.3 17.1 220.9 379.5
* a change in accounting policy was made relating to iaS 19, Employee benefits. the policy change has meant that previously undisclosed actuarial gains and losses for defined benefit pension
obligations are credited or charged to equity. the change in policy was preceded by a reorganisation of major parts of the pension plans and consequently there will no longer be any new
accrual. the equity and balance sheet items for the comparative year 2007/2008 have been restated.
** See note 1 for accounting effects under iaS 39.
42 financial information Kappahl 2008/2009