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ANNUAL REPORT 2013
STATEMENTS OF CHANGES
IN EQUITY
FOR THE FINANCIAL YEAR ENDED MARCH 31, 2013
Currency Attributable Non-
Issued Capital Statutory translation Accumulated to owners of controlling
capital reserves reserve reserve profits the Company interests Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
GROUP (Note 27) (note)
Balance at April 1, 2011 62,000 162,373 12,033 11,647 224,993 473,046 8,501 481,547
Profit for the year - - - - 44,518 44,518 (1,765) 42,753
Other comprehensive income
for the year, net of income tax - - - 6,243 - 6,243 11 6,254
Total comprehensive income for the year - - - 6,243 44,518 50,761 (1,754) 49,007
Proceeds from rights issue 12,400 33,728 - - - 46,128 - 46,128
Shares issued from exercise
of share options 144 276 - - - 420 - 420
Recognition of share-based payments - 423 - - - 423 - 423
Share options cancelled - (78) - - 78 - - -
Dividend paid to non-controlling interests - - - - - - (960) (960)
Dividend paid (Note 37) - - - - (38,516) (38,516) - (38,516)
Transfer to statutory reserve - - 1,347 - (1,347) - - -
Balance at March 31, 2012 74,544 196,722 13,380 17,890 229,726 532,262 5,787 538,049
Profit for the year - - - - 45,838 45,838 (4,539) 41,299
Other comprehensive income
for the year, net of income tax - - - (380) - (380) 3 (377)
Total comprehensive income for the year - - - (380) 45,838 45,458 (4,536) 40,922
Share options cancelled - (222) - - 222 - - -
Dividend paid (Note 37) - - - - (29,499) (29,499) - (29,499)
Transfer to statutory reserve - - 755 - (755) - - -
Balance at March 31, 2013 74,544 196,500 14,135 17,510 245,532 548,221 1,251 549,472
Note: The statutory reserve is non-distributable and was appropriated from the profit after tax of the Company’s subsidiaries in the People
Republic of China (the “PRC”) and Taiwan under the laws and regulations of the PRC and Taiwan. The amounts were included in
accumulated profits in the previous year.