Annual Financial Statements


Financial Statements for the year ended 31 December 2005


Statements of Changes in Equity

for the year ended 31 December 2005

Rmillion Share
Capital 
Share
Premium 
Capital
Redemption
Reserve
Funds
 Share-based
Payment
Reserve
Hedging
and
Translation
Reserves
 Retained
Income
Share-
holders’
Interest 
Minority
Interest 
Total 

GROUP

                 
Balance at 1 January 2004 101 730 33   (4) 3 333 4 193 6 4 199
Effect of transition to IFRS                  
  (refer to note 1)       3 (23) 5 (15)   (15)
Restated balance at 1 January 2004 101 730 33 3 (27) 3 338 4 178 6 4 184
Share capital issued 1 29         30   30
Currency exchange rate changes         9   9 1 10
Hedge reserve released to                  
  income statement         27   27   27
Gain from cash flow hedges         9   9   9
Share of associate’s movement                  
in currency translation reserve         (4)   (4)   (4)
Shares of a subsidiary issued                  
  to the minority               54 54
Recognition of share-based payment       10     10   10
Net profit           220 220 10 230
Dividends paid           (132) (132)   (132)
Balance at 31 December 2004 102 759 33 13 14 3 426 4 347 71 4 418
Accounting for fair value hedges as                  
  required by IAS 39 (Revised)         (5)   (5)   (5)
Restated balance at 1 January 2005 102 759 33 13 9 3 426 4 342 71 4 413
Share capital issued 2 60         62   62
Transfer on exercise of options   2   (2)          
Currency exchange rate changes         (31)   (31) (7) (38)
Hedge reserve released to                  
  income statement         (4)   (4)   (4)
Gain from cash flow hedges         9   9   9
Share of associate's movement                  
  in currency translation reserve         (7)   (7)   (7)
Recognition of share-based payment       17     17   17
Net profit           472 472 11 483
Dividends paid           (247) (247)   (247)
Balance at 31 December 2005 104 821 33 28 (24) 3 651 4 613 75 4 688
                   

COMPANY

                 
Balance at 1 January 2004 101 730 29   (15) 1 725 2 570    
Effect of transition to IFRS                  
  (refer to note 1)       3   (3)      
Restated balance at 1 January 2004 101 730 29 3 (15) 1 722 2 570    
Share capital issued 1 29         30    
Hedge reserve released to                  
  income statement         15   15    
Gain from cash flow hedges         6   6    
Recognition of share-based payment       10     10    
Net profit           181 181    
Dividends paid           (132) (132)    
Balance at 31 December 2004 102 759 29 13 6 1 771 2 680    
Accounting for fair value hedges as                  
  required by IAS 39 (Revised)         (5)   (5)    
Restated balance at 1 January 2005 102 759 29 13 1 1 771 2 675    
Share capital issued 2 60         62    
Transfer on exercise of options   2   (2)          
Hedge reserve released to                  
  income statement         (1)   (1)    
Gain from cash flow hedges         2   2    
Recognition of share-based payment       17     17    
Net profit           531 531    
Dividends paid           (247) (247)    
Balance at 31 December 2005 104 821 29 28 2 2 055 3 039