Kumba Iron Ore Limited Group
Statement of Changes in Equity
for the period ended 31 December
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Equity- |
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Share |
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settled |
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Foreign |
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capital |
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share-based |
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currency |
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Cash flow |
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and share |
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payment |
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translation |
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hedge |
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At |
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Share- |
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Minority |
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premium |
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reserve |
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reserve |
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accounting |
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Retained |
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acquisition |
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holders’ |
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interest |
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Total |
| Acquisition of business |
– |
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– |
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– |
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– |
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– |
|
371 |
|
371 |
|
93 |
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464 |
| Reclassification of at |
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| acquisition reserve |
– |
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– |
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29 |
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3 |
|
339 |
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(371) |
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– |
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– |
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– |
| |
– |
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– |
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29 |
|
3 |
|
339 |
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– |
|
371 |
|
93 |
|
464 |
| Shares issued during the period |
3 |
|
– |
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– |
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– |
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– |
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– |
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3 |
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– |
|
3 |
| Equity-settled |
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| share-based payments |
– |
|
182 |
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– |
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– |
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– |
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– |
|
182 |
|
3 |
|
185 |
| Profit for the period |
– |
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– |
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– |
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– |
|
264 |
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– |
|
264 |
|
115 |
|
379 |
| Gains/(losses) recognised |
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| directly in equity |
– |
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– |
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24 |
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(5) |
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– |
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– |
|
19 |
|
5 |
|
24 |
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| Foreign currency |
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| translation differences |
– |
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– |
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(46) |
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– |
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– |
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– |
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(46) |
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6 |
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(40) |
| Net gains on cash flow |
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| hedge accounting |
– |
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– |
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– |
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2 |
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– |
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– |
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2 |
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– |
|
2 |
| Net cash flow hedge gains |
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| transferred from equity |
– |
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– |
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– |
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(7) |
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– |
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– |
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(7) |
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(1) |
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(8) |
| Taxation effects |
– |
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– |
|
70 |
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– |
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– |
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– |
|
70 |
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– |
|
70 |
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| Balance at |
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| 31 December 2006 |
3 |
|
182 |
|
53 |
|
(2) |
|
603 |
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– |
|
839 |
|
216 |
|
1,055 |
| Shares issued during the period |
53 |
|
– |
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– |
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– |
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– |
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– |
|
53 |
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– |
|
53 |
| Equity-settled |
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| share-based payments |
– |
|
73 |
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– |
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– |
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– |
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– |
|
73 |
|
17 |
|
90 |
| Profit for the period |
– |
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– |
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– |
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– |
|
3,100 |
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– |
|
3,100 |
|
802 |
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3,902 |
| (Losses)/gains recognised |
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| directly in equity |
– |
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– |
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(51) |
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2 |
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– |
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– |
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(49) |
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(11) |
|
(60) |
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| Foreign currency |
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| translation differences |
– |
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– |
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(10) |
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– |
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– |
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– |
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(10) |
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(2) |
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(12) |
| Net cash flow hedge losses |
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| transferred from equity |
– |
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– |
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– |
|
2 |
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– |
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– |
|
2 |
|
1 |
|
3 |
| Taxation effects |
– |
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– |
|
(41) |
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– |
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– |
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– |
|
(41) |
|
(10) |
|
(51) |
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| Dividends paid |
– |
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– |
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– |
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– |
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(1,362) |
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– |
|
(1,362) |
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(383) |
|
(1,745) |
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| Balance at |
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| 31 December 2007 |
56 |
|
255 |
|
2 |
|
– |
|
2,341 |
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– |
|
2,654 |
|
641 |
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3,295 |
Equity-settled share-based payment reserve
The equity-settled share-based payment reserve comprises the fair value of goods received or services rendered that has been settled through the issuing of shares or share options.
Foreign currency translation reserve
The foreign currency translation reserve comprises all foreign exchange differences arising from the translation of the financial results of foreign operations to the functional currency of its parent.
Cash flow hedge accounting reserve
The cash flow hedge accounting reserve comprises the effective portion of the cumulative net change in the fair value of derivative financial instruments designated as cash flow hedges where the forecasted transaction has not yet occurred.
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