Statement of changes in equity

for the year ended 30 September 2005

      Group          
    Share-            
    based   Non-        
Share capital payments Treasury distributable Accumulated      
and premium reserves shares reserves profit   Total  
  Rm Rm Rm Rm Rm   Rm  






 
 
                 
Balance at 30 September 2003 283,4 (234,6) 2,9 1 104,8   1 156,5  
Restatement of debtor recourse                
guarantee provision (refer to note 33)         46,6   46,6  
Change in accounting policy:                
negative goodwill (refer to note 12)         3,0   3,0  
Earnings attributable to Reunert Limited                
shareholders         478,4   478,4  
Dividends paid         (243,5)   (243,5)  
Movement on reserves (refer to note 22)       52,1 (52,1)    
Issue of shares 18,7           18,7  
Reunert Limited shares bought by                
subsidiary as part of the share buyback     (47,4)       (47,4)  
Shares cancelled in terms of compulsory                
share buyback                
– Capital portion (199,8)           (199,8)  
– Dividend portion (79,6)       (149,8)   (229,4)  






 
 
                 
Restated balance at 30 September 2004 22,7 (282,0) 55,0 1 187,4   983,1  
Earnings attributable to Reunert Limited                
shareholders         709,2   709,2  
Share-based payments expense                
(refer to note 21)   30,8         30,8  
Dividends paid         (298,6)   (298,6)  
Movement on reserves (refer to note 22)       10,0 (10,0)    
Translation reserve reversing                
(refer to note 22)       (0,2)     (0,2)  
Fair value adjustments taken to reserves                
(refer to note 22)       2,5     2,5  
Issue of shares (refer to note 21) 26,7           26,7  






 
 
                 
Balance at 30 September 2005 49,4 30,8 (282,0) 67,3 1 588,0   1 453,5  






 
 
                 
        Company        
      Share-          
      based Non-        
    Share capital payments distributable Accumulated      
    and premium reserves reserves profit   Total  
    Rm Rm Rm Rm   Rm  






 
 
                 
Balance at 30 September 2003   283,4 0,3 758,4   1 042,1  
Earnings attributable to Reunert Limited                
shareholders         554,3   554,3  
Dividends paid         (265,5)   (265,5)  
Issue of shares   18,7         18,7  
Shares cancelled in terms of compulsory                
share buyback                
– Capital portion   (199,8)         (199,8)  
– Dividend portion   (79,6)     (149,8)   (229,4)  






 
 
                 
Balance at 30 September 2004   22,7 0,3 897,4   920,4  
Earnings attributable to Reunert Limited                
shareholders         526,2   526,2  
Share-based payments expense                
(refer to note 21)     6,7       6,7  
Dividends paid         (331,3)   (331,3)  
Fair value adjustments taken to reserves                
(refer to note 22)       2,5     2,5  
Issue of shares (refer to note 21)   26,7         26,7  






 
 
                 
Balance at 30 September 2005   49,4 6,7 2,8 1 092,3   1 151,2  






 
 
                 
                 
                 
50 Reunert Annual Report 2005