2009 - TDM Berhad

TDM Berhad (6265-P) 109Notes to the Financial Statements25. Other ReservesForeigncurrency ShareRevaluation Capital translation optionreserve reserve reserve reserve TotalRM’000 RM’000 RM’000 RM’000 RM’000GroupAt 1 January 2008 205,481 – (479) – 205,002Foreign currency translation reserve – – 40 – 40Share options granted under ESOS – – – 5,233 5,233Exercise of ESOS – – – (1,103) (1,103)At 31 December 2008 205,481 – (439) 4,130 209,172Foreign currency translation reserve – – (104) – (104)Share options granted under ESOS – – – 1,360 1,360Exercise of ESOS – – – (2) (2)At 31 December 2009 205,481 – (543) 5,488 210,426CompanyAt 1 January 2008 31,926 2,736 – – 34,662Share options granted under ESOS – – – 5,233 5,233Exercise of ESOS – – – (1,103) (1,103)At 31 December 2008 31,926 2,736 – 4,130 38,792Share options granted under ESOS – – – 1,360 1,360Exercise of ESOS – – – (2) (2)At 31 December 2009 31,926 2,736 – 5,488 40,150The movements in each category of the reserves are disclosed in the statements of changes in equity. The nature and purpose of eachcategory of the reserves are as follows:a. Revaluation reserveThis reserve includes the cumulative net change in fair value of buildings, long term and short term plantation land, plant and machinery,leasehold and freehold land and plantation development expenditure, net of deferred taxation.b. Capital reserveThis reserve, which is eliminated on consolidation, relates to the surplus arising from the sale of property, plant and equipment in1986 to a subsidiary company.c. Foreign currency translation reserveThe foreign exchange reserve comprises all foreign exchange differences arising from the translation of the fi nancial statements of aforeign subsidiary as well as the translation of foreign currency loans used to fi nance investments in the foreign subsidiary.d. Share option reserveThe share option reserve represents the equity settled share options granted to employees. This reserve is made up of the cumulativeof services received from employees recorded on grant of share options.