Contents
STATEMENTS OF CHANGES IN EQUITY
for the year ended 30 September 2006
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            GROUP        
  Notes   Share
capital
and
premium
Rm
Share-
based
payment
reserves
Rm
Treasury
shares
Rm
Non-
distributable
reserves
Rm
Retained
earnings
Rm
Attributable
to equity
holders of
Reunert Ltd
Rm
Minority
interest
Rm
Total
Rm
Balance at 30 September 2004 as previously reported     22,7 (282,0) 55,0  1 187,4  983,1  39,7  1 022,8 
SA GAAP restatements 8           4,6  4,6    4,6 
IFRS adjustments 8           127,5  127,5  0,3  127,8 
Effect on tax due to adjustments 8           (28,0) (28,0)   (28,0)
Restated balance at 1 October 2004     22,7 (282,0) 55,0  1 291,5  1 087,2  40,0  1 127,2 
Fair value adjustments taken to reserves 24         2,5    2,5    2,5 
Translation reserve reversing 24         (0,2)   (0,2)   (0,2)
Net income recognised directly in equity     2,3  —  2,3  —  2,3 
Profit for the year restated             713,3  713,3  10,7  724,0 
Profit for the year as previously reported             709,2  709,2  10,5  719,7 
SA GAAP restatements 8           1,2  1,2    1,2 
IFRS adjustments 8           10,3  10,3  0,2  10,5 
Effect on tax due to adjustments 8           (7,4) (7,4)   (7,4)
Total recognised income and expense for the year     2,3  713,3  715,6  10,7  726,3 
Movement on reserves 24         10,0  (10,0) —    — 
Share-based payment expense 23     30,8       30,8    30,8 
Dividends declared             (298,6) (298,6) (9,7) (308,3)
Issue of shares – share capital 23   0,2         0,2    0,2 
– share premium 23   26,5         26,5    26,5 
Minority interest reduced                 (3,6) (3,6)
Minority introduced                 5,6  5,6 
Restated balance at 30 September 2005     49,4 30,8 (282,0) 67,3  1 696,2  1 561,7  43,0  1 604,7  
Balance at 30 September 2005 as previously reported     49,4 30,8 (282,0) 67,3  1 588,0  1 453,5  42,5  1 496,0 
SA GAAP restatements 8           5,8  5,8    5,8 
IFRS adjustments 8           137,8  137,8  0,5  138,3 
Effect on tax due to adjustments 8           (35,4) (35,4)   (35,4)
Fair value adjustments previously taken to reserves now reversed 24         (2,5)   (2,5)   (2,5)
Translation reserve arising 24         0,8    0,8    0,8 
Net income recognised directly in equity     (1,7) —  (1,7) —  (1,7)
Profit for the year             922,8  922,8  11,1  933,9 
Total recognised income and expense for the year     (1,7) 922,8  921,1  11,1  932,2 
Movement on reserves 24         39,2  (39,2) —    — 
Share-based payment expense 23     9,6       9,6    9,6 
Dividends declared             (798,3) (798,3) (15,9) (814,2)
Dividends declared to BEE partners
(as defined in note 10.3)
            (40,7) (40,7)   (40,7)
Issue of shares – share capital 23   0,2         0,2    0,2 
– share premium     27,3         27,3    27,3 
Balance at 30 September 2006     76,9 40,4 (282,0) 104,8  1 740,8  1 680,9 38,2  1 719,1 
                     
      COMPANY      
  Notes   Share
capital
Rm
Share-based
payment
reserves
Rm
Non-
distributable
reserves
Rm
Retained
earnings
Rm
Total
Rm
     
Balance at 30 September 2004 as previously reported     22,7 0,3  897,4  920,4       
SA GAAP restatements 8         3,8  3,8       
IFRS adjustments 8         39,0  39,0       
Other 8         0,8  0,8       
Effect on tax due to adjustments 8         (10,9) (10,9)      
Restated balance at 1 October 2004     22,7 0,3  930,1  953,1       
Fair value adjustments taken to reserves 24       2,5    2,5       
Net income recognised directly in equity     2,5  —  2,5       
Profit for the year restated           531,6  531,6       
Profit for the year as previously reported           526,2  526,2       
SA GAAP restatements 8         (0,3) (0,3)      
IFRS adjustments 8         5,4  5,4       
Other 8         1,3  1,3       
Effect on tax due to adjustments 8         (1,0) (1,0)      
                     
Total recognised income and expense for the year     2,5  531,6  534,1       
Share-based payment expense 23     6,7     6,7       
Dividends declared           (331,3) (331,3)      
Issue of shares – share capital 23   0,2       0,2       
– share premium     26,5       26,5       
Restated balance at 30 September 2005     49,4 6,7 2,8  1 130,4  1 189,3       
Balance at 30 September 2005 as previously reported     49,4 6,7 2,8  1 092,3  1 151,2       
SA GAAP restatements 8         3,5  3,5       
IFRS adjustments 8         44,4  44,4       
Other 8         2,1  2,1       
Effect on tax due to adjustments 8         (11,9) (11,9)      
Fair value adjustments previously taken to reserves now reversed 24       (2,5)   (2,5)      
Net income recognised directly in equity     (2,5) —  (2,5)      
Net profit for the year           609,2  609,2       
Total recognised income and expense for the year     (2,5) 609,2  606,7       
Share-based payment expense 23     9,6     9,6       
Dividends declared           (842,7) (842,7)      
Issue of shares – share capital 23   0,2       0,2       
– share premium     27,3       27,3       
Balance at 30 September 2006     76,9 16,3 0,3  896,9  990,4