A Stronger <strong>Leeden</strong> in Asia.Statements of Changes in Equityfor the Financial Year ended 31 December <strong>2010</strong>SharecapitalTreasurysharesAccumulatedprofitAttributable to owners of the parentAssetrevaluationreserveCapitalreserveForeigncurrencytranslationreserveEmployeeshare optionreserveEquityattributableto owners ofthe parentNon-controllinginterests$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000TotalequityGroupBalance at 1 January 2009: 52,900 (1,217) 8,315 2,070 763 (1,561) 1,091 62,361 24,836 87,197Net profit for the year – – 8,898 – – – – 8,898 4,996 13,894Other comprehensive income:- Foreign currency translation – – – – – (123) – (123) – (123)Total comprehensive income for the year – – 8,898 – – (123) – 8,775 4,996 13,771Dividends (Note 41) – – (1,742) – – – – (1,742) (2,356) (4,098)Exercise of employee share options 2 – – – – – – 2 – 2Expiry of employee share options – – – – 94 – (94) – – –Exercise of bonus warrants 920 – – – – – – 920 – 920Expenses of share-based payments – – – – – – 785 785 – 785Purchase of treasury shares – (805) – – – – – (805) – (805)Balance at 31 December 2009 53,822 (2,022) 15,471 2,070 857 (1,684) 1,782 70,296 27,476 97,772Balance at 1 January <strong>2010</strong> 53,822 (2,022) 15,471 2,070 857 (1,684) 1,782 70,296 27,476 97,772Net profit for the year – – 7,621 – – – – 7,621 4,218 11,839Other comprehensive income:- Foreign currency translation – – – – 308 – 308 (964) (656)Total comprehensive income for the year – – 7,621 – – 308 – 7,929 3,254 11,183Dividends (Note 41) – – (1,749) – – – – (1,749) (148) (1,897)Change in ownership interest in subsidiarythat does not result in a loss of control – – (1,561) – – – – (1,561) 1,561 –Exercise of employee share options 157 – – – – – (29) 128 – 128Expiry of employee share options – – – – 33 – (33) – – –Expenses of share-based payments – – – – – – 493 493 – 493Balance at 31 December <strong>2010</strong> 53,979 (2,022) 19,782 2,070 890 (1,376) 2,213 75,536 32,143 107,679The accompanying accounting policies and explanatory notes form an integral part of the financial statements.40
Statements of Changes in Equityfor the Financial Year ended 31 December <strong>2010</strong><strong>Leeden</strong> <strong>Limited</strong> <strong>Annual</strong> <strong>Report</strong> <strong>2010</strong>SharecapitalTreasurysharesAccumulated(losses)/profitCapitalreserveEmployee shareoption reserveTotalequity$’000 $’000 $’000 $’000 $’000 $’000CompanyBalance at 1 January 2009 52,900 (1,217) (1,599) 170 1,091 51,345Net profit for the year – – 2,861 – – 2,861Other comprehensive income – – – – – –Total comprehensive income for the year – – 2,861 – – 2,861Dividends (Note 41) – – (1,742) – – (1,742)Exercise of employee share options 2 – – – – 2Expiry of employee share options – – – 94 (94) –Exercise of bonus warrants 920 – – – – 920Expenses of share-based payments – – – – 785 785Purchase of treasury shares – (805) – – – (805)Balance at 31 December 2009 and 1 January <strong>2010</strong> 53,822 (2,022) (480) 264 1,782 53,366Net profit for the year – – 4,588 – – 4,588Other comprehensive income – – – – – –Total comprehensive income for the year – – 4,588 – – 4,588Dividends (Note 41) – – (1,749) – – (1,749)Exercise of employee share options 157 – – – (29) 128Expiry of employee share options – – – 33 (33) –Expenses of share-based payments – – – – 493 493Balance at 31 December <strong>2010</strong> 53,979 (2,022) 2,359 297 2,213 56,826The accompanying accounting policies and explanatory notes form an integral part of the financial statements.41