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Attributable to owners of the Company
Note
Share
capital
Revenue
reserve
Other
reserves,
total
Foreign
currency
translation
reserve
Merger
reserve
Capital
reserve
Total
equity
S$
S$
S$
S$
S$
S$
S$
Group
2013
Balance at
1 January 2013
31,219,241 22,382,439 13,830,360 926 (26,170,566) 40,000,000 67,432,040
Pro t net of tax
– 22,610,157
–
–
–
– 22,610,157
Other comprehensive
income
for the year
–
–
60
60
–
–
60
Total comprehensive
income
for the year
– 22,610,157
60
60
–
– 22,610,217
Shares issued for
Initial Public
Offerings
21 72,000,000
–
–
–
–
– 72,000,000
Share issuance
expenses
21 (3,966,015)
–
–
–
–
– (3,966,015)
Dividends
23
– (11,422,498)
–
–
–
– (11,422,498)
Contributions by
and distributions
to owners
68,033,985 (11,422,498)
–
–
–
– 56,611,487
Balance at
31 December 2013
99,253,226 33,570,098 13,830,420 986 (26,170,566) 40,000,000 146,653,744
STATEMENTS OF CHANGES IN EQUITY
For the nancial year ended 31 December 2013
The accompanying accounting policies and explanatory notes form an integral part of the consolidated financial statements.
Overseas Education Limited AR 2013
INVESTING IN EDUCATION
40