86 / 156
STATEMENTS OF CHANGES IN EQUITY
for the year ended 30 June 2015
Group
Stated
capital
R000
Non-
distributable
reserve
(NDR)
R000
Share-
based
payment
reserve
(SBPR)
R000
Foreign
currency
translation
reserve
(FCTR)
R000
Retained
income/
(accumulated
loss)
R000
Non-
controlling
interest
R000
Total
R000
Balance at 30 June 2013
1 661
10 817 808
313
(5 373)
10 814 409
Profit for the year
1 948 487
8 103 1 956 590
Non-controlling interest arising
on business combination
128 540
128 540
Other comprehensive income
for the year, net of taxation
8 894
8 894
Share-based payment
1 649
1 649
Dividends declared
(4 539)
(4 539)
Net transfer to non-distributable
reserve
1 950 733
(1 133)
(1 950 733)
1 133
Balance at 30 June 2014
1 661
12 768 541
1 649
8 074
(7 619)
133 237 12 905 543
Profit for the year
3 779 576
3 779 576
Capital restructure
6 986 335
(1 256 148)
5 730 187
Treasury shares
(11 068)
(11 068)
Buy-back of African Land shares
from non-controlling interest
(2 709)
17 427
(132 742)
(118 024)
Other comprehensive income
for the year, net of taxation
5 329
5 329
Share-based payment
6 707
6 707
Dividends declared
(639 034)
(495) (639 529)
Net transfer to non-distributable
reserve
2 469 985
(2 469 985)
Balance at 30 June 2015
6 976 928
13 979 669
8 356
13 403
680 365
21 658 721
Note
14
15
15
16
4
Company
Stated
capital
R000
Non-
distributable
reserve
(NDR)
R000
Share-
based
payment
reserve
(SBPR)
R000
Foreign
currency
translation
reserve
(FCTR)
R000
Retained
income/
(accumulated
loss)
R000
Non-
controlling
interest
R000
Total
R000
Balance at 30 June 2013
1 661
10 814 274
(5 195)
10 810 740
Profit for the year
1 804 085
1 804 085
Share-based payment
1 649
1 649
Net transfer to non-distributable
reserve
1 805 925
(1 805 925)
Balance at 30 June 2014
1 661
12 620 199
1 649
(7 035)
12 616 474
Profit for the year
3 836 085
3 836 085
Capital restructure
6 986 335
(1 256 148)
5 730 187
Share-based payment
6 707
6 707
Dividends declared
(639 034)
(639 034)
Net transfer to non-distributable
reserve
2 516 086
(2 516 086)
Balance at 30 June 2015
6 987 996
13 880 137
8 356
673 930
21 550 419
Note
14
15
15
84
Hyprop Investments Limited
Integrated Report 2015
FINANCIAL STATEMENTS