Powering growth - Aztech Group Ltd - Investor Relations

46a z t e c h a n n u a l r e p o r t 2 0 0 9F i n a n c i a l S t a t e m e n t sSTATEMENTS OF CHANGES IN EQUITYYear ended December 31, 2009NoteSharecapitalTreasurysharesForeigncurrencyWarrant translationreserve (1) reserveEmployeeshare basedcompensationreserveInvestmentrevaluation Accumulatedreserve (2) losses Total$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000GROUPBalance at January 1, 2008 109,958 (3,647) 1,769 (3,482) 547 200 (15,699) 89,646Total comprehensive income for the year - - - 777 - - 12,233 13,010Issue of shares 22 124 - - - - - - 124Repurchase of shares 23 - (1,989) - - - - - (1,989)Recognition of share-based payment 24 - - - - 222 - - 222Dividend paid 31 - - - - - - (6,115) (6,115)Balance at December 31, 2008 110,082 (5,636) 1,769 (2,705) 769 200 (9,581) 94,898Total comprehensive income for the year - - - (1,262) - - 15,418 14,156Issue of shares 22 11,204 - - - (384) - - 10,820Recognition of share-based payment 24 - - - - 465 - - 465Dividend paid 31 - - - - - - (8,008) (8,008)Balance at December 31, 2009 121,286 (5,636) 1,769 (3,967) 850 200 (2,171) 112,331(1) The warrant reserve represents net proceeds in the company rights issue of warrants. As and when the warrants are exercised, the net proceeds relating to the warrants exercised will be transferred to the share capitalreserve.(2) The investment revaluation reserve arises from the revaluation of available for sale financial assets. Where a revalued financial asset is sold, the portion of the reserve that relates to that financial asset, and is effectivelyrealised, is recognised in profit or loss. Where a revalued asset is impaired, the portion of the reserve that relates to that financial asset is recognised in profit or loss.