Annual Report 2011 年 報 - Neo-Neon LED Lighting International Ltd

CoNSoLIDAtED StAtEMENt of
CHANGES IN EQuIty
For the period from 1st January, 2010 to 31st March, 2011
Share Share Special
Share
compensation
Share
options Translation Retained
Attributable
to owners of
Non-
controlling
capital premium reserve reserve reserve reserve profits the Company interests Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
At 1st January 2009 76,120 1,023,563 53,856 48,100 22,223 98,046 1,184,600 2,506,508 6,736 2,513,244
Profit for the year – – – – – – 157,989 157,989 (1,042) 156,947
Other comprehensive income
for the year – – – – – 4,076 – 4,076 – 4,076
Total comprehensive income
for the year – – – – – 4,076 157,989 162,065 (1,042) 161,023
Issue of shares 15,213 561,107 – – – – – 576,320 – 576,320
Expenses incurred in connection
with the issue of shares – (6,200) – – – – – (6,200) – (6,200)
Recognition of equity-settled share
based payments – – – – 10,616 – – 10,616 – 10,616
Share options lapsed
during the year – – – – (2,929) – 2,929 – – –
Dividends paid – – – – – – (20,386) (20,386) – (20,386)
15,213 554,907 – – 7,687 – (17,457) 560,350 – 560,350
At 31st December, 2009 91,333 1,578,470 53,856 48,100 29,910 102,122 1,325,132 3,228,923 5,694 3,234,617
Profit for the period – – – – – – 116,608 116,608 (4,422) 112,186
Exchange differences arising on
translation – – – – – 103,418 – 103,418 – 103,418
Total comprehensive income
for the period – – – – – 103,418 116,608 220,026 (4,422) 215,604
Issue of shares 2,911 109,562 – – (2,637) – – 109,836 – 109,836
Non-controlling interests arising on
purchase of subsidiaries (note 33) – – – – – – – – 15,514 15,514
Contribution from non-controlling
interests of subsidiaries – – – – – – – – 157 157
Recognition of equity-settled share
based payments – – – – 26,892 – – 26,892 – 26,892
Share options lapsed
during the period – – – – (1,296) – 1,296 – – –
Dividends paid – – – – – – (57,728) (57,728) – (57,728)
2,911 109,562 – – 22,959 – (56,432) 79,000 15,671 94,671
At 31st March, 2011 94,244 1,688,032 53,856 48,100 52,869 205,540 1,385,308 3,527,949 16,943 3,544,892
The special reserve represents the differences between the nominal amount of the shares issued by the Company
and the Group’s former holding company, Neo-Neon Holdings (BVI) Limited (“NNH”), and the aggregate amount of
share capital and share premium of the subsidiaries acquired pursuant to a corporate reorganisation in 1996 and a
group reorganisation in preparation for the listing of the Company’s shares in 2006.
Share compensation reserve represents the difference of fair value of certain NNH’s shares (the “Shares”)
transferred to the Group’s certain senior management by the Company’s shareholders and the consideration paid
by the senior management in obtaining the Shares in 2004.
44 NEO-NEON HOLDINGS LIMITED