For the year ended 30 June 2016
Annual Report 2016
113
Financial Section
Consolidated Statement of Changes in Equity
(continued)
Share
capital
Retained
profits
Other
reserves
Share-
holders’
funds
Non-
controlling
interests
Total
HK$m
HK$m
HK$m
HK$m
HK$m
HK$m
At 1 July 2014
63,761.3
82,746.4
13,300.6
159,808.3
40,468.2
200,276.5
Comprehensive income
Profit for the year
–
19,112.0
–
19,112.0
7,760.1
26,872.1
Other comprehensive income
Fair value changes of available-for-sale
financial assets, net of taxation
–
–
311.7
311.7
(74.5)
237.2
Release of reserve upon disposal
of available-for-sale financial assets
–
–
(101.8)
(101.8)
(37.1)
(138.9)
Reversal of reserve upon reclassification
of an available-for-sale financial asset
as an associated company
–
–
439.8
439.8
277.4
717.2
Release of reserves upon disposal
of subsidiaries
–
58.0
(67.7)
(9.7)
(4.3)
(14.0)
Release of reserve upon partial disposal
of interest in an associated company
–
–
(28.6)
(28.6)
(18.0)
(46.6)
Revaluation of investment properties
upon reclassification from property,
plant and equipment and land use
rights, net of taxation
–
–
289.7
289.7
6.2
295.9
Share of other comprehensive income of
joint ventures and associated companies
–
(17.9)
(169.9)
(187.8)
(115.5)
(303.3)
Remeasurement of post employment
benefit obligation
–
3.0
(0.8)
2.2
1.4
3.6
Cash flow hedges
–
–
(0.7)
(0.7)
(0.4)
(1.1)
Translation differences
–
–
(122.6)
(122.6)
(68.3)
(190.9)
Other comprehensive income
for the year
–
43.1
549.1
592.2
(33.1)
559.1
Total comprehensive income
for the year
–
19,155.1
549.1
19,704.2
7,727.0
27,431.2
Transactions with owners
Contributions by/(distributions to) owners
Dividends
–
(3,666.7)
–
(3,666.7)
(5,185.8)
(8,852.5)
Issue of new shares as scrip dividends
2,802.0
–
–
2,802.0
–
2,802.0
Issue of new shares upon exercise
of share options
148.3
–
–
148.3
–
148.3
Employees’ share-based payments
–
–
137.4
137.4
37.6
175.0
Share options lapsed
–
10.1
(10.1)
–
–
–
Transfer of reserves
–
197.6
(197.6)
–
–
–
2,950.3
(3,459.0)
(70.3)
(579.0)
(5,148.2)
(5,727.2)
Changes in ownership interests in subsidiaries
Acquisition of subsidiaries (note 45(b))
–
–
–
–
197.9
197.9
Acquisition of additional interests in
subsidiaries
–
(1.4)
–
(1.4)
163.7
162.3
Deemed disposal of interests in subsidiaries
–
(13.5)
–
(13.5)
30.8
17.3
–
(14.9)
–
(14.9)
392.4
377.5
Total transactions with owners
2,950.3
(3,473.9)
(70.3)
(593.9)
(4,755.8)
(5,349.7)
At 30 June 2015
66,711.6
98,427.6
13,779.4
178,918.6
43,439.4
222,358.0
