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Attributable to owners of the Company
Note
Share
capital
Revenue
reserve
Total
equity
S$
S$
S$
Company
2013
Balance at 1 January 2013
31,219,241
12,223,166
43,442,407
Pro t net of tax
–
14,396,882
14,396,882
Total comprehensive income for the year
–
14,396,882
14,396,882
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
15,197,550
114,450,776
2012
Balance at 1 January 2012
31,219,241
(274,480)
30,944,761
Pro t net of tax
–
20,497,646
20,497,646
Total comprehensive income for the year
–
20,497,646
20,497,646
Dividends
23
–
(8,000,000)
(8,000,000)
Contributions by and distributions to owners
–
(8,000,000)
(8,000,000)
Balance at 31 December 2012
31,219,241
12,223,166
43,442,407
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
42