2012 Annual Report & Financial Statements - UBA Plc

60
Consolidated and Separate Statement of Changes in Equity
continued …
(b) 31 December 2011
(ii) Group
In millions of Nigerian
Naira
Share
Capital
Share
premium
Translation
reserve
Fair
value
reserve
Treasury
shares
Statutory
reserve
Retained
earnings
Total
Noncontrolling
interest
Total
equity
Balance at 1 January 2011 12,934 111,489 – 7,387 (32,591) 25,214 25,695 150,128 2,897 153,025
Profit or (loss) for the year – – – – – – (7,651) (7,651) 850 (6,801)
Other comprehensive
income
Foreign currency
translation difference – – 1,607 – – – – 1,607 – 1,607
Fair value change in
(available-for-sale)
financial assets – – – 4,073 – – – 4,073 – 4,073
Other comprehensive
income for
the year – – 1,607 4,073 – – – 5,680 – 5,680
Total comprehensive
income for
the year – – 1,607 4,073 – – (7,651) (1,971) 850 (1,121)
Transactions with
owners, recorded
directly in equity
Contributions by and
distributions
to owners
Bonus shares issued
during the year 3,234 (3,234) – – – – – – – –
Decrease in noncontrolling
interest – – – – – – – – (152) (152)
Reduction in treasury
shares – – – – 398 – – 398 – 398
Transfers for the year – – – – – 800 (800) – – –
Dividends to equity
holders – – – – – – (1,210) (1,210) – (1,210)
Total contribution and
distributions
to owners 3,234 (3,234) – – 398 800 (2,010) (812) (152) (964)
Balance at
31 December 2011 16,168 108,255 1,607 11,460 (32,193) 26,014 16,034 147,345 3,595 150,940
Annual Report 2012