Statement of changes in equity >
for the year ended 30 September 2008
   
     
     
   
                    GROUP        
                        Attribu-     
       Notes     Share 
capital 
and 
premium 
Rm 
Share- 
based 
payment 
reserves 
Rm 
Treasury 
shares 
Rm 
Invest- 
ment 
fair 
value 
reserve 
Rm 
Equity 
trans- 
action 
with BEE 
partner 
Rm 
Non- 
distribu- 
table 
reserves 
Rm 
Retained 
earnings 
Rm 
table to 
equity 
holders  of 
Reunert 
Ltd 
Rm 
Minority 
interest 
Rm 
Total 
Rm 
Balance at 30 September 2006           76,9  40,4  (282,0) —  —  3,7  1 841,9  1 680,9  38,2  1 719,1 
Reunert share of equity accounted associate’s actuarially valued surplus of medical aid provision                     3,9    3,9    3,9 
Translation reserve reversing     23               (0,3)   (0,3)   (0,3)
Net income recognised directly in equity           —  —  —  —  —  3,6  —  3,6  —  3,6 
Profit for the year                       639,3  639,3  7,6  646,9 
Total recognised income and expense for the year           —  —  —  —  —  3,6  639,3  642,9  7,6  650,5 
Share-based payment expense     2; 5; 21       607,4            607,4    607,4 
Contribution from Reunert to employees of joint ventures and associates in terms of a broad-based scheme encompassing group employees     21       2,1            2,1    2,1 
Dividends declared and paid     8                 (462,5) (462,5) (4,5) (467,0)
Dividends declared to BEE partners     9.3                 (15,8) (15,8)   (15,8)
Issue of shares – share capital     21     0,2              0,2    0,2 
                     – share premium     21     13,8              13,8    13,8 
Shares cancelled in terms of the buy back of a portion of the treasury shares held by a subsidiary     21                        
– Capital portion           (0,1)   0,1          —    — 
– Dividend portion paid out of retained
   earnings
    8         5,8        (5,8) —    — 
Minority interest reduced                           (26,6) (26,6)
Minority interest introduced                           (0,3) (0,3)
Balance at 30 September 2007           90,8  649,9  (276,1) —  —  7,3  1 997,1  2 469,0  14,4  2 483,4 
Reunert share of equity accounted associate’s actuarially valued surplus of medical aid provision transferred to retained income                     (3,9) 3,9  —    — 
Translation reserve reversing     23               0,7    0,7    0,7 
Fair valuation of financial instrument – investment in NSN     14; 15; 22           660,3         660,3    660,3 
Deferred taxation on fair value gain     14; 15; 22           (39,2)       (39,2)   (39,2)
Purchase of a portion of BEE partner’s interest in a subsidiary     22             (35,3)     (35,3)   (35,3)
Net income recognised directly in equity           —  —  —  621,1  (35,3) (3,2) 3,9  586,5 —  586,5 
Profit for the year                       1 156,6  1 156,6  7,1  1 163,7 
Total recognised income and expense for the year           —  —  —  621,1  (35,3) (3,2) 1 160,5  1 743,1  7,1   1 750,2 
Share-based payment expense     2; 5; 21       14,4            14,4    14,4 
Dividends declared and paid     8                 (567,2) (567,2) (1,8) (569,0)
Issue of shares – share capital     21     0,1              0,1    0,1 
                     – share premium     21     16,0              16,0     16,0 
 Minority interest introduced                           1,0   1,0 
Balance at 30 September 2008           106,9  664,3  (276,1) 621,1  (35,3) 4,1 2 590,4  3 675,4  20,7  3 696,1 
 
   
   
              COMPANY      
            Invest-       
     Notes     Share 
capital 
and 
premium 
Rm 
Share- 
based 
payment
reserves 
Rm 
 ment 
fair 
value 
reserve 
Rm 
Non- 
distribu- 
table 
reserves 
Rm 
Retained 
earnings 
Rm 
Total 
Rm 
Balance at 30 September 2006         76,9  16,3  —  0,3  896,9  990,4 
Net profit for the year                 1 760,5  1 760,5 
Total recognised income and expense for the year         —  —   —  —  1 760,5  1 760,5 
Share-based payment expense   2; 5; 21       565,2        565,2 
Dividends declared and paid   8             (554,1) (554,1)
Issue of shares – share capital   21     0,2  44,3        44,5 
                          – share premium   21     13,8          13,8 
Shares cancelled in terms of the buy back of a portion of the treasury shares held by a subsidiary   21                
– Capital portion         (0,1)         (0,1)
– Dividend portion paid out of retained earnings   8             (46,0) (46,0)
Balance at 30 September 2007         90,8   625,8  —  0,3  2 057,3  2 774,2 
Fair valuation of financial instrument – investment in NSN             647,5      647,5 
Deferred taxation on fair value gain             (39,2)     (39,2)
Net income recognised directly in equity             608,3  —  —  608,3 
Net profit for the year                 831,0  831,0 
Total recognised income and expense for the year         —  —  608,3  —  831,0  1 439,3 
Share-based payment expense   2; 5; 21       7,6        7,6 
Dividends declared and paid   8             (626,2) (626,2)
Issue of shares – share capital   21     0,1          0,1 
                     – share premium   21     16,0          16,0 
Balance at 30 September 2008         106,9  633,4  608,3  0,3  2 262,1  3 611,0 
 
 
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