Annual Report - JD Group

Group statement of changes in equity
Non- Sharedistri-
holders
Share Share Treasury butable Retained for
capital premium shares reserves income dividend Total
Rm Rm Rm Rm Rm Rm Rm
Balance at 31 August 2002
– as previously reported 6 776 – 24 1 112 25 1 943
Consolidation of share incentive trusts* (22) 12 (10)
Balance at 31 August 2002
– restated 6 776 (22) 24 1 124 25 1 933
Income attributable to shareholders 449 449
Distributable to shareholders (160) 160 –
Distributable to share incentive trusts* 2 (2) –
Paid to shareholders – 13 January 2003 (25) (25)
– 22 April 2003 (47) (47)
Shares issued to share incentive trusts* (7) (7)
Proceeds on disposal of treasury shares
by share incentive trusts* 3 3
Issue of share capital in respect of the
acquisition of Profurn 2 986 988
Revaluation of shares issued pursuant to
the acquisition of Profurn 139 139
Odd lot offer purchases (2) (2)
Odd lot offer sales 2 2
Translation of foreign entities (36) (36)
Issue of share capital – 8 8
Treasury shares acquired (13) (13)
Balance at 31 August 2003
– restated 8 1 770 (39) 127 1 415 111 3 392
– as previously reported 8 1 770 (13) 127 1 401 113 3 406
Consolidation of share incentive trusts* (26) 14 (2) (14)
At acquisition adjustment (5) (5)
Income attributable to shareholders 790 790
Distributable to shareholders (415) 415 –
Distributable to share incentive trusts 8 (8) –
Distributable to treasury shares 1 (1) –
Paid to shareholders – 22 December 2003 (115) (115)
Paid to share incentive trusts
– 22 December 2003 2 2
Paid to shareholders – 14 June 2004 (155) (155)
Paid to share incentive trusts
– 14 June 2004 4 4
Proceeds on disposal of treasury shares 8 8
Profit on disposal of treasury shares
transferred to retained income (4) 4 –
Shares issued to share incentive trusts 1 124 (125) –
Proceeds on disposal of treasury shares
by share incentive trusts 77 77
Translation of foreign entities 10 10
Balance at 31 August 2004 9 1 894 (88) 137 1 803 253 4 008
* Restated comparative
34