Annual Report 2009 - Von Roll

Financial Reporting 2009 – Consolidated Financial Statements 41Consolidated statement of changes in equityfor the financial year 2009In the reporting year 2008, consolidated equity (restated) changed as follows:in CHF 1,000SharecapitalCapitalreservesTreasurysharesCurrencytranslationadjustmentsRetainedearningsAttributableto owners ofthe parentMinorityinterestsBalance at 1 January 2008 (published) 18,479 396,688 – 8,673 – 18,454 126,619 514,659 7,725 522,384Restatement 1 – – – – – 2,535 – 2,535 – – 2,535Balance at 1 January 2008 (restated) 18,479 396,688 – 8,673 – 18,454 124,084 512,124 7,725 519,849Net income for the period – – – – 28,482 28,482 1,273 29,755Exchange differences arising on translationof foreign operations (restated) 1 – – – – 34,871 – – 34,871 – 1,098 – 35,969Exchange differences on intercompany loansqualifying as equity – – – – 10,517 – – 10,517 – – 10,517Realised exchange gain from liquidatedentities – – – – 34 – – 34 – – 34Actuarial loss on defined benefit plans – – – – – 9,010 – 9,010 – – 9,010Income tax on actuarial loss on definedbenefit plans – – – – 2,403 2,403 – 2,403Other comprehensive income for the period – – – – 45,422 – 6,607 – 52,029 – 1,098 – 53,127Share based payments – – – – 535 535 – 535Purchase/sale of treasury shares – – – 60,772 – 749 – 60,023 – – 60,023Dividends – – – – – 18,368 – 18,368 – – 18,368Purchase of minority shares – – – – 1,370 9,270 7,900 – 7,900 –Issue of minority shares (restated) 1 – – – – – 459 – 459 528 69Total transactions with owners – – – 60,772 – 1,370 – 8, 273 – 70,415 – 7,372 – 77,787Balance at31 December 2008 (restated) 18,479 396,688 – 69,445 – 65, 246 137,686 418,162 528 418,690TotalequityTotal Group reserves at theend of December 2008 (restated) 399,6831Details in Note 1