Osim FR 050407.indd

Statements of Changes in Equityfor the year ended 31 December 20062006GroupSharecapital(Note 3)Share Accumulatedpremium profitsAttributable to equity holders of the CompanyEnterpriseexpansionfunds(Note 4)Capitalreserves(Note 5)Hedgingreserve(Note 6)RevaluationReserve(Note 7)Premium onpurchase ofminorityinterests’ shares(Note 8)Foreigncurrencytranslationreserve(Note 9)MinorityinterestsTotalequityTotal$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000At 31 December 2005 aspreviously stated 22,449 18,046 124,035 545 1,446 (3,236) – (953) (1,175) 161,157 8,395 169,552Fair value adjustments tothe identifiable assets andliabilities of a subsidiaryacquired in 2005 – – – – – – 5,237 (12) (2) 5,223 (959) 4,264At 1 January 2006 asrestated 22,449 18,046 124,035 545 1,446 (3,236) 5,237 (965) (1,177) 166,380 7,436 173,816Net change in hedgingreserve (Note 6) – – – – – 1,842 – – – 1,842 22 1,864Net effect of exchangedifferences (Note 9) – – – – – – – – (15,905) (15,905) (80) (15,985)Net income/(loss) recogniseddirectly in equity – – – – – 1,842 – – (15,905) (14,063) (58) (14,121)Net profit for the year – – 33,802 – – – – – – 33,802 1,986 35,788Total recognised incomeand expenses for the year – – 33,802 – – 1,842 – – (15,905) 19,739 1,928 21,667Dividends on ordinary shares(Note 37) – – (11,536) – – – – – – (11,536) – (11,536)Transfer of share premiumto share capital 18,046 (18,046) – – – – – – – – – –Transfer to capital reserves – – (354) – 354 – – – – – – –Lapse of employee shareoptions (Note 5b) – – – – (43) – – – – (43) – (43)Exercise of employee shareoptions 2,006 – – – (356) – – – – 1,650 – 1,650Acquisition of subsidiaries – – – – – – – – – – (1,392) (1,392)Increase in shareholdingsin a subsidiary – – – – – – – – – – (2,171) (2,171)Premium on purchase ofminority interests’ shares(Note 8) – – – – – – – (6,068) – (6,068) – (6,068)Issue of shares to a minorityshareholder (Note 11e) – – – – – – – – – – 416 416At 31 December 2006 42,501 – 145,947 545 1,401 (1,394) 5,237 (7,033) (17,082) 170,122 6,217 176,339The accompanying accounting policies and explanatory notes form an integral part of the fi nancial statements.Statements of Changes in Equity 77Annual Report 2006