Perrot Duval Holding S.A.

CONSOLIDATED STATEMENTS
OF CHANGES IN EQuITY
Share and
Participation
capital Reserves
– The share capital and participation capital is
the capital of the parent company, Perrot Duval
Holding S.A.
– Reserves comprise the goodwill from company
acquisitions that was taken directly to equity in
the past as well as premiums from capital increases.
Non distributable Reserves amounted 5.9 million
CHF as of April 2012 (previous fiscal year
5.8 million CHF).
– Retained earnings comprise accumulated profits
retained in Group companies.
Retained
earnings
Total
shareholders’
Currency equity before
translation minority
differences interest
Minority
interest
Total
shareholders’
equity with
minority
interest
Balance at 30.4.10 5,500 – 12,004 7,558 82 1,136 498 1,634
Net currency translation diff. – 1 0 – 873 – 874 – 225 – 1,099
Net profit 1,287 1,287 413 1,700
Balance at 30.4.11 5,500 – 12,005 8,845 – 791 1,549 686 2,235
Net currency translation diff. 4 – 341 – 337 – 88 – 425
Net profit 752 752 245 997
Dividend – 85 – 85
Transfer 94 – 94 0 0
Balance at 30.4.12 5,500 – 11,911 9,507 – 1,132 1,964 758 2,722
Definition of the components of equity:
– Currency translation differences comprise all
currency translation differences arising from the
currency conversions of foreign Group entities.
– The shares held by minority interest represent
all the share capital of the investments of Perrot
Duval Holding S.A., owned by shareholders other
than the latter.
Perrot Duval Holding S.A. Financial Report 2011/12
27