Yr End Results 31-8-95 - Final - Singapore Press Holdings

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The transitional impact on the Group’s opening reserves and balance sheet items on adopting FRS 39 on September 1, 2005 is illustrated in the table below: S$ million Increase/(decrease) in: Retained profit 29.7 Fair value reserve 309.3 Hedging reserve (4.3) 334.7 Long-term investments 286.0 Short-term investments 68.7 Derivative financial instruments (current assets) 0.6 Less: Derivative financial instruments (current liabilities) 7.2 Deferred taxation 13.4 334.7 FRS 102 Under FRS 102, share options to employees are measured at fair value at the date of grant and recognised as expense over the vesting period. The standard applies to share options granted to employees after November 22, 2002 and not vested by January 1, 2005. Prior to the adoption of FRS 102, the granting of share options to employees did not result in any expense to the income statement. The application of FRS 102 is retrospective and accordingly, the comparative financial statements are restated and the financial impact on the Group is as follows: (Decreased)/increased by S$’000 FY 2006 Profit for the year (7,371) Retained profit as at September 1, 2005 (8,942) Shared-based compensation reserve as at September 1, 2005 8,942 FY 2005 Profit for the year (6,374) Retained profit as at September 1, 2004 (2,568) Shared-based compensation reserve as at September 1, 2004 2,568 2006 2005 Decrease in basic EPS after exceptional items (S$) 0.005 0.004 Decrease in diluted EPS after exceptional items (S$) 0.005 0.004 14
6. Earnings per share of the group for the current period reported on and the corresponding period of the immediately preceding financial year, after deducting any provision for preference dividends Earnings Per Share for the Year ended August 31 Group 2006 2005 Restated (a) Based on the weighted average number of shares on issue (S$) - before exceptional items - after exceptional items 0.23 0.33 0.27 0.31 (b) On fully diluted basis (S$) - before exceptional items - after exceptional items 0.23 0.33 0.27 0.31 7. Net asset value (for the issuer and group) per share based on issued share capital of the issuer at the end of the (a) current period reported on and (b) immediately preceding financial year Net Asset Value Per Share As At Group Company Aug 31, 2006 Aug 31, 2005 Aug 31, 2006 Aug 31, 2005 Restated Restated Net asset value per share based on issued share capital at the end of year (S$) 1.28 1.02 0.71 0.75 15
Page 1 and 2: 1(a) SINGAPORE PRESS HOLDINGS LIMIT
Page 3 and 4: 1(b)(i) A balance sheet (for the is
Page 5 and 6: 1(c) A cash flow statement (for the
Page 7 and 8: 1(d)(i) A statement (for the issuer
Page 9 and 10: Statements of Changes in Total Equi
Page 11 and 12: 1(d)(ii) Details of any changes in
Page 13: 4. Whether the same accounting poli
Page 17 and 18: included a credit of S$4.9 million
Page 19 and 20: (a) Current Financial Period Report
Page 21 and 22: Group Segmental Information 2005 Re
Page 23 and 24: 17. Reclassification The comparativ

Yr End Results 31-8-95 - Final - Singapore Press Holdings

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