Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
ABC SINGAPORE LIMITED AND ITS SUBSIDIARIES<br />
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER <strong>2011</strong> (Continued)<br />
FRS 1: 10(c)<br />
FRS 1: 106(d)<br />
Group<br />
Note<br />
Total<br />
equity<br />
Equity,<br />
attributable<br />
to owners of<br />
the parent<br />
Share<br />
capital<br />
Treasury<br />
shares<br />
Retained<br />
earnings<br />
Availablefor-sale<br />
reserve<br />
Revaluation<br />
reserve<br />
Premium<br />
paid on<br />
acquisition<br />
of noncontrolling<br />
interest<br />
Statutory<br />
reserve<br />
fund<br />
Translation<br />
reserve<br />
Noncontrolling<br />
interests<br />
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000<br />
FRS 1: 106(d)<br />
FRS 32: 33<br />
FRS 1: 107<br />
FRS 1: 106(d)(iii)<br />
FRS 1: 106(d)(iii)<br />
Issue of share capital<br />
Purchase of treasury shares 29<br />
Dividends 35<br />
Transfer to statutory reserve<br />
fund<br />
Acquisition of a subsidiary 16<br />
Acquisition of non-controlling<br />
interests without a change<br />
in control 16<br />
Balance at<br />
31 December <strong>2011</strong><br />
The accompanying notes form an integral part of these financial statements.<br />
18 | P a g e
Change language