Annual Report 2011 - QuamIR

Notes to the Consolidated Financial StatementsFor the year ended 31 March 201132. Share-Based Payment Transactions (continued)The Company measures the fair values of share options granted to consultants by reference to the fairvalues of services received. The fair values of the share options granted to consultants for the year ended31 March 2011 amounted to approximately HK$99,000 (2010: Nil) has been included in the consolidatedstatement of comprehensive income for the year ended 31 March 2011, the corresponding amount ofwhich has been credited to share options reserve (note 33).33. ReservesCompanyConvertibleShareShare Warrants bonds equity options Shareholder’s Accumulatedpremium reserve reserve reserve contribution losses TotalHK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000Balance at 1 April 2009 221,826 2,440 – 62,815 12,640 (184,260 ) 115,461Loss for the year – – – – – (53,988 ) (53,988 )Total comprehensive expensefor the year – – – – – (53,988) (53,988)Issue of new ordinaryshares (Note 31 (i)) 82,145 – – – – – 82,145Transaction costsattributable to issueof new ordinary shares (949) – – – – – (949)Issue of ordinary sharesunder share optionscheme (Note 31 (ii)) 16,200 – – (1,440) – – 14,760Recognition of the equitycomponent of convertiblebonds (Note 27) – – 376,313 – – – 376,313Conversion of convertiblebonds (Note 31 (iii)) 141,851 – (125,922) – – – 15,929Balance at 31 March 2010 461,073 2,440 250,391 61,375 12,640 (238,248 ) 549,671Annual Report 2011103