banner
banner

consolidated statement of changes in equity

for the year ended 31 August 2006
    Net number         Non-      
    of shares in Share Share Share Treasury distributable      
    issue capital premium option reserve shares reserve Distributable    
    (Note 17) (Note 17) (Note 17) (Note 18) (Note 17) (Note 19) reserve Total  
      ’000   R’000   R’000   R’000   R’000   R’000   R’000   R’000  
Balance at 1 September 2004 restated in accordance with IFRS   345 391 3 612 907 107 9 035 (122 981) 1 042 618 147 1 415 962  
Balance at 1 September 2004 as previously stated in accordance with SA GAAP   345 391   3 612   907 107     (122 981)   28 942   502 475   1 319 155  
Impact of conversion to IFRS (see note 35)   9 035 239 464 248 499  
Reallocation of non-distributable reserve relating to trademarks (see note 35)   (27 900) 27 900  
Adjustments (see note 35)               (151 692)    (151 692)  
Shares issued in respect of options   9 055 91 57 243 57 334  
Share issue expenses written off   (273) (273)  
Treasury shares purchased   (13 927) (126 697) (126 697)  
Total recognised income and expenses for the year   5 379 (534) 178 233 183 078  
    Foreign currency translation reserve             (534)      (534)  
Deferred tax on write-off of intangible assets restated   (930) (930)  
       Deferred tax on write-off of intangible assets as previously stated (see note 35)             (9 920)   8 990    (930)  
Impact of conversion to IFRS (see note 35)             9 920   (9 920)     
Share option reserve   5 379 5 379  
Profit for the year restated in accordance with IFRS   179 163 179 163  
Profit for the year as previously stated in accordance with SA GAAP               204 633   204 633  
Impact of conversion to IFRS (see note 35)   (4 456) (4 456)  
Adjustments (see note 35)               (21 014)   (21 014)  
                                    
Distributions to shareholders (see note 25                 (112 465)   (112 465)  
Balance at 31 August 2005 restated in accordance with IFRS   340 519   3 703   964 077   14 414   (249 678)   508   683 915   1 416 939  
Balance at 31 August 2005 as previously stated in accordance with SA GAAP   340 519   3 703   964 077     (249 678)   18 488   603 633   1 340 223  
Impact of conversion to IFRS (see note 35)         14 414       235 008   249 422  
Reallocation of non-distributable reserve relating to trademarks (see note 35)             (17 980)   17 980    
Adjustments (see note 35)               (172 706)    (172 706)  
Shares issued in respect of options   12 160   122   74 461           74 583  
Share issue expenses written off       (189)           (189)  
Treasury shares cancelled     (270)   (182 990)     226 838     (43 578)    
Treasury shares purchased   (5 066)         (46 784)       (46 784)  
Total recognised income and expenses for the year         5 623     110   245 990   251 723  
Foreign currency translation reserve             110     110  
Share option reserve         5 623         5 623  
Profit for the year               245 990   245 990  
Distributions to shareholders (see note 25)       (39 568)         (62 755)   (102 323)  
Balance at 31 August 2006   347 613   3 555   815 791   20 037   (69 624)   618   823 572   1 593 949