Fraser & Neave Holdings Bhd Annual Report 2019

A N N U A L R E P O R T 2 0 1 9 06 Financial Statements 141 Attributable to owners of the Company Non-distributable Distributable Group Note Share capital (Note 15(A)) RM’000 Treasury shares (Note 15(B)) RM’000 Shares held by SGP Trust (Note 15(C)) RM’000 Loss on purchase of shares for SGP (Note 15(E)) RM’000 Translation reserve RM’000 Share- based payment reserve RM’000 Legal reserve (Note 15(F)) RM’000 Retained earnings RM’000 Total RM’000 Non- controlling interests RM’000 Total equity RM’000 At 1 October 2018, as previously stated 816,770 (1,716) (4,039) (6,066) 87,415 16,423 9,934 1,393,615 2,312,336 135 2,312,471 Adjustment on initial application of MFRS 15, net of tax 34 – – – – – – – (6,920) (6,920) – (6,920) Adjustment on initial application of MFRS 9, net of tax 34 – – – – – – – (2,003) (2,003) – (2,003) At 1 October 2018, restated 816,770 (1,716) (4,039) (6,066) 87,415 16,423 9,934 1,384,692 2,303,413 135 2,303,548 Remeasurement of defined benefit liability 25 – – – – – – – (5,540) (5,540) – (5,540) Foreign currency translation differences for foreign operations 25 – – – – 35,155 – – – 35,155 – 35,155 Total other comprehensive income for the year – – – – 35,155 – – (5,540) 29,615 – 29,615 Profit for the year – – – – – – – 410,260 410,260 (36) 410,224 Total comprehensive income for the year – – – – 35,155 – – 404,720 439,875 (36) 439,839 Contributions by and distributions to owners of the Company – Shares granted under SGP – – – – – 1,957 – – 1,957 – 1,957 – Shares vested under SGP – – 6,874 (1,185) – (5,689) – – – – – – Purchase of shares by SGP Trust – – (5,023) – – – – – (5,023) – (5,023) – Transfer of treasury shares – 1,716 (1,716) – – – – – – – – – Dividends to owners of the Company 27 – – – – – – – (210,898) (210,898) – (210,898) Total transactions with owners of the Company – 1,716 135 (1,185) – (3,732) – (210,898) (213,964) – (213,964) At 30 September 2019 816,770 – (3,904) (7,251) 122,570 12,691 9,934 1,578,514 2,529,324 99 2,529,423 STATEMENTS OF CHANGES IN EQUITY for the financial year ended 30 September 2019