össur annual report2009 - Euroland

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE THE YEARS 2009 AND 2008
ATTRIB. TO NON-
SHARE SHARE STATUTORY STOCK OpTION HEDGING TRANSLATION ACCUMULATED OWNERS Of CONTROLLING TOTAL
CApITAL pREMIUM RESERVE RESERVE RESERVE RESERVE pROfITS THE pARENT INTEREST EqUITY
Balance at 1 January 2008 4,821 168,477 1,043 332 552 22,379 52,677 250,281 250,281
Net profit 28,488 28,488 28,488
Gain on hedge of a net investment in
foreign operations net of tax 1,252 1,252 1,252
Loss on cash flow hedges net of tax ( 8,605 ) ( 8,605 ) ( 8,605 )
Translation difference of shares in
foreign operations ( 22,029 ) ( 22,029 ) ( 22,029 )
Total comprehensive income for the period 0 0 0 0 ( 8,605 ) ( 20,777 ) 28,488 ( 894 ) 0 ( 894 )
Cost due to increasing capital ( 396 ) ( 396 ) ( 396 )
Share option charge for the period 657 657 657
Transferred to statutory reserves 162 ( 162 ) 0 0
Balance at 31 December 2008 4,821 168,081 1,205 989 ( 8,053 ) 1,602 81,003 249,648 0 249,648
Net profit 22,706 22,706 56 22,762
Loss on hedge of a net investment in
foreign operations net of tax ( 997 ) ( 997 ) ( 997 )
Loss on cash flow hedges net of tax ( 427 ) ( 427 ) ( 427 )
Translation difference of shares
in foreign operations 10,775 10,775 10,775
Total comprehensive income for the period 0 0 0 0 ( 427 ) 9,778 22,706 32,057 56 32,113
Share option charge for the period 426 426 426
Arising on acquisition 0 941 941
Paid in share capital 247 28,848 29,095 29,095
Transferred to statutory reserves 62 ( 62 ) 0 0
Balance at 31 December 2009 5,068 196,929 1,267 1,415 ( 8,480 ) 11,380 103,647 311,226 997 312,223
All amounts in thousands of USD 65 annual report 09
Össur hf. consolidated financial stateMents 2009