Osim FR 050407.indd

Statements of Changes in Equity for the year ended 31 December 2006 (cont’d)2006CompanyAttributable to equity holders of the Company Total equityShareCapital Hedgingcapital Share Accumulated reserves reserve(Note 3) premium profits (Note 5) (Note 6)$’000 $’000 $’000 $’000 $’000 $’000At 1 January 2006 22,449 18,046 90,336 1,164 (3,073) 128,922Net change in hedging reserve (Note 6) – – – – 1,679 1,679Net profi t recognised directly in equity – – – – 1,679 1,679Net profi t for the year – – 32,466 – – 32,466Total recognised income and expensesfor the year – – 32,466 – 1,679 34,145Dividends on ordinary shares (Note 37) – – (11,536) – – (11,536)Transfer of share premium to share capital 18,046 (18,046) – – – –Lapse of employee share options (Note 5b) – – – (43) – (43)Exercise of employee share options 2,006 – – (356) – 1,650At 31 December 2006 42,501 – 111,266 765 (1,394) 153,1382005CompanySharecapital(Note 3)Attributable to equity holders of the CompanyCapitalreserves(Note 5)Hedgingreserve(Note 6)Total equitySharepremiumAccumulatedprofits$’000 $’000 $’000 $’000 $’000 $’000At 1 January 2005 22,381 17,257 60,273 1,159 3,109 104,179Net change in hedging reserve (Note 6) – – – – (6,182) (6,182)Net loss recognised directly in equity – – – – (6,182) (6,182)Net profi t for the year – – 37,058 – – 37,058Total recognised income and expensesfor the year – – 37,058 – (6,182) 30,876Dividends on ordinary shares (Note 37) – – (6,995) – – (6,995)Share-based compensation expense (Note 5b) – – – 99 – 99Exercise of employee share options 68 789 – (94) – 763At 31 December 2005 22,449 18,046 90,336 1,164 (3,073) 128,922The accompanying accounting policies and explanatory notes form an integral part of the fi nancial statements.Statements of Changes in Equity 79Annual Report 2006