contents
Annual Report 2016
BLACKMORES ANNUAL REPORT 2016
67
CONSOLIDATED
STATEMENT OF
CHANGES IN EQUITY
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2016
Equity-Settled Foreign Attributable
Employee Cash Flow Currency to owners of Non-
Issued Benets Hedging Translation Retained Blackmores controlling
Capital Reserve Reserve Reserve Earnings Ltd interest Total
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Balance as at 1 July 2014 34,502 5,855 (513) (2,115) 66,497 104,226 - 104,226
Dividends declared - - - - (25,954) (25,954) - (25,954)
Prot for the period - - - - 46,556 46,556 - 46,556
Loss recognised on cash ow hedges - - (572) - - (572) - (572)
Income tax related to loss on cash ow hedges - - 172 - - 172 - 172
Foreign currency translation of controlled entities - - - 4,158 - 4,158 - 4,158
Other comprehensive income for the year, net of tax - - (400) 4,158 - 3,758 - 3,758
Total comprehensive income for the year - - (400) 4,158 46,556 50,314 - 50,314
Issue of shares under Dividend Reinvestment Plan 3,251 - - - - 3,251 - 3,251
Recognition of share-based payments - 1,078 - - - 1,078 - 1,078
Balance as at 30 June 2015 37,753 6,933 (913) 2,043 87,099 132,915 - 132,915
Reclassication to retained earnings - (5,855) - - 5,855 - - -
Dividends declared - - - - (57,704) (57,704) - (57,704)
Prot for the period - - - - 100,008 100,008 12 100,020
Gain recognised on cash ow hedges - - 767 - - 767 - 767
Income tax related to gain on cash ow hedges - - (230) - - (230) - (230)
Foreign currency translation of controlled entities - - - (855) - (855) 17 (838)
Other comprehensive income for the year, net of tax - - 537 (855) - (318) 17 (301)
Total comprehensive income for the year - - 537 (855) 100,008 99,690 29 99,719
Recognition of share-based payments - 3,362 - - - 3,362 - 3,362
Equity issued to holders of non-controlling interests - - - - - - 2,301 2,301
Balance as at 30 June 2016 37,753 4,440 (376) 1,188 135,258 178,263 2,330 180,593
Notes to the Condensed Consolidated Financial Statements are included on pages 68 to 103.
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 JUNE 2016 Equity-Settled Foreign Attributable Employee Cash Flow Currency to owners of Non Issued Benefits Hedging Translation Retained Blackmores controlling Capital Reserve Reserve Reserve Earnings Ltd interest $’000 $’000 $’000 $’000 $’000 $’000 $’000 Total $’000 Balance as at 1 July 2014 34,502 5,855 (513) (2,115) 66,497 104,226 - 104,226 Dividends declared - - - - (25,954) (25,954) - (25,954) Profit for the period - - - - 46,556 46,556 - 46,556 Loss recognised on cash flow hedges - - (572) - - (572) - (572) Income tax related to loss on cash flow hedges - - 172 - - 172 - 172 Foreign currency translation of controlled entities - - - 4,158 - 4,158 - 4,158 Other comprehensive income for the year, net of tax - - (400) 4,158 - 3,758 - 3,758 Total comprehensive income for the year - - (400) 4,158 46,556 50,314 - 50,314 Issue of shares under Dividend Reinvestment Plan 3,251 - - - - 3,251 - 3,251 Recognition of share-based payments - 1,078 - - - 1,078 - 1,078 Balance as at 30 June 2015 37,753 6,933 (913) 2,043 87,099 132,915 - 132,915 Reclassification to retained earnings - (5,855) - - 5,855 - - Dividends declared - - - - (57,704) (57,704) - (57,704) Profit for the period - - - - 100,008 100,008 12 100,020 Gain recognised on cash flow hedges - - 767 - - 767 - 767 Income tax related to gain on cash flow hedges - - (230) - - (230) - (230) Foreign currency translation of controlled entities - - - (855) - (855) 17 (838) Other comprehensive income for the year, net of tax - - 537 (855) - (318) 17 (301) Total comprehensive income for the year - - 537 (855) 100,008 99,690 29 99,719 Recognition of share-based payments - 3,362 - - - 3,362 - 3,362 Equity issued to holders of non-controlling interests - - - - - - 2,301 2,301 Balance as at 30 June 2016 37,753 4,440 (376) 1,188 135,258 178,263 2,330 180,593 Notes to the Condensed Consolidated Financial Statements are included on pages 68 to 103. BLACKMORES ANNUAL REPORT 2016 67