Annual Report and Accounts 2012 - Scapa

Consolidated Statement of Changes in Equity
For the year ended 31 March 2012
38 Scapa Group plc Annual Report and Accounts 2012
Share
premium
£m
Share
capital
£m
Translation
reserves
£m
Retained
earnings
£m
Balance at 31 March 2010 – 7.2 19.6 38.5 65.3
Issue of share capital 0.1 0.1 – – 0.2
Employee share option scheme – value of employee services – – – 0.2 0.2
Currency translation differences – – (0.9) – (0.9)
Actuarial gain on pension schemes – – – 1.2 1.2
Deferred tax on actuarial gain – – – (0.3) (0.3)
Effect of reduction in UK corporation rate on deferred tax – – – (0.7) (0.7)
Deferred tax on foreign exchange – – 0.1 – 0.1
Net income recognised directly in equity – – (0.8) 0.2 (0.6)
Profit for the period – – – 3.5 3.5
Total comprehensive income – – (0.8) 3.7 2.9
Balance at 31 March 2011 0.1 7.3 18.8 42.4 68.6
Issue of share capital 0.1 – – – 0.1
Employee share option scheme – value of employee services – – – 0.4 0.4
Currency translation differences – – (1.2) – (1.2)
Actuarial loss on pension schemes – – – (10.9) (10.9)
Deferred tax on actuarial gain – – – 3.2 3.2
Effect of reduction in UK corporation rate on deferred tax – – – (0.6) (0.6)
Net expense recognised directly in equity – – (1.2) (8.3) (9.5)
Profit for the period – – – 6.5 6.5
Total comprehensive expense – – (1.2) (1.8) (3.0)
Balance at 31 March 2012 0.2 7.3 17.6 41.0 66.1
Total
equity
£m