Annual Report & Accounts 2012 - Euromoney Institutional Investor ...

Euromoney Institutional Investor PLC Annual Report and Accounts 2012
www.euromoneyplc.com
Consolidated Statement of
Changes in Equity continued
for the year ended September 30 2011
Share
capital
£000
Share
premium
account
£000
Other
reserve
£000
Capital
redemption
reserve
£000
Own
shares
£000
Reserve
for
sharebased
payments
£000
Fair
value
reserve
£000
Translation
reserve
£000
Retained
earnings
£000
Total
£000
Equity
noncontrolling
interests
£000
Total
£000
At September 30 2010 296 66,082 64,981 8 (74) 25,658 (33,425) 45,904 53 169,483 – 169,483
Retained profit for the year – – – – – – – – 45,591 45,591 79 45,670
Change in fair value of cash
flow hedges – – – – – – (1,340) – – (1,340) – (1,340)
Transfer of loss on cash
flow hedges from fair
value reserves to Income
Statement:
Foreign exchange losses in
total revenue – – – – – – 4,398 – – 4,398 – 4,398
Foreign exchange gains in
operating profit – – – – – – (695) – – (695) – (695)
Interest rate swap losses
in interest payable on
committed borrowings – – – – – – 3,985 – – 3,985 – 3,985
Net exchange differences on
translation of net investments
in overseas subsidiary
undertakings – – – – – – – 9,312 – 9,312 18 9,330
Net exchange differences on
foreign currency loans – – – – – – (5,691) – – (5,691) – (5,691)
Actuarial losses on defined
benefit pension schemes – – – – – – – – (1,032) (1,032) – (1,032)
Tax on items taken directly
to equity – – – – – – – – 1,395 1,395 – 1,395
Total comprehensive
income for the year – – – – – – 657 9,312 45,954 55,923 97 56,020
Change in ownership of
subsidiaries – – – – – – – – 1,091 1,091 (208) 883
Recognition of acquisition
option commitments – – – – – – – – (9,451) (9,451) – (9,451)
Non-controlling interest
recognised on acquisition – – – – – – – – – – 5,981 5,981
Exercise of acquisition option
commitments – – – – – – – – 19 19 (19) –
Credit for share-based
payments – – – – – 8,067 – – – 8,067 – 8,067
Scrip/cash dividends paid 6 15,325 – – – – – – (21,448) (6,117) (28) (6,145)
Exercise of share options 1 717 – – – – – – – 718 19 737
At September 30 2011 303 82,124 64,981 8 (74) 33,725 (32,768) 55,216 16,218 219,733 5,842 225,575
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