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NOTES TO THE ACCOUNTS<br />
27. Reserves<br />
Group Investment<br />
property Goodwill on Share<br />
Contributed revaluation Capital con- Exchange option Hedging Other Retained<br />
surplus reserve reserve solidation reserve reserve reserve reserve earnings Total<br />
US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000<br />
At 1st April 2004, as previously<br />
reported as equity<br />
Increase in expenses in respect<br />
15,499 8,223 38,917 (233,885 ) 998 – – – 820,585 650,337<br />
of leasehold land – – – – – – – – (340 ) (340 )<br />
Increase in deferred tax liability – (1,439 ) – – – – – – – (1,439 )<br />
Increase in employee expenses – – – – – 347 – – (347 ) –<br />
At 1st April 2004, as restated 15,499 6,784 38,917 (233,885 ) 998 347 – – 819,898 648,558<br />
Exchange adjustments – – – – 8,030 – – – – 8,030<br />
Revaluation surplus<br />
Revaluation surplus realised<br />
– 462 – – – – – – – 462<br />
upon disposal – (822 ) – – – – – – – (822 )<br />
Decrease in deferred tax liability – 63 – – – – – – – 63<br />
Net income / (expense)<br />
recognised directly in equity – (297 ) – – 8,030 – – – – 7,733<br />
Profit for the year as restated – – – – – – – – 141,229 141,229<br />
Total recognised income for<br />
the year – (297 ) – – 8,030 – – – 141,229 148,962<br />
2003/04 Final dividend paid – – – – – – – – (42,390 ) (42,390 )<br />
2004/05 Interim dividend paid<br />
Employee share option scheme:<br />
– – – – – – – – (21,195 ) (21,195 )<br />
– value of employee services – – – – – 544 – – – 544<br />
94 <strong>Johnson</strong> <strong>Electric</strong> Holdings Limited<br />
– (297 ) – – 8,030 544 – – 77,644 85,921<br />
At 31st March 2005, as restated 15,499 6,487 38,917 (233,885 ) 9,028 891 – – 897,542 734,479<br />
Final dividend proposed – – – – – – – – 51,810 51,810<br />
Other 15,499 6,487 38,917 (233,885 ) 9,028 891 – – 845,732 682,669<br />
At 31st March 2005 15,499 6,487 38,917 (233,885 ) 9,028 891 – – 897,542 734,479<br />
Company and subsidiaries 15,499 6,487 38,917 (233,885 ) 9,028 891 – – 890,943 727,880<br />
Jointly controlled entities – – – – – – – – 5,971 5,971<br />
Associated companies – – – – – – – – 628 628<br />
At 31st March 2005 15,499 6,487 38,917 (233,885 ) 9,028 891 – – 897,542 734,479
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