IFRS Taxonomy 2010 - Illustrative Examples

InlineXBRL - Example 4: Statement of changes in equity

£'000	Issued capital	Retained earnings	Reserve of exchange differences on translation	Reserve of cash flow hedges	Total	Non-controlling interests	Total equity

Balance at 1 January 2008	600,000	118,500	( 4,000 )	2,000	716,500	29,900	746,400
Changes in equity for 2008
Dividends paid	-	( 10,000 )	-	-	( 10,000 )	-	( 10,000 )
Profit	-	53,200	-	-	53,200	18,700	71,900
Other comprehensive income	-	-	6,400	( 2,400 )	4,000	-	4,000
Total comprehensive income	-	53,200	6,400	( 2,400 )	57,200	18,700	75,900

Balance at 31 December 2008	600,000	161,700	2,400	( 400 )	763,700	48,600	812,300
Changes in equity for 2009
Issue of equity	50,000	-	-	-	50,000	-	50,000
Dividends paid	-	( 15,000 )	-	-	( 15,000 )	-	( 15,000 )
Profit	-	96,600	-	-	96,600	21,450	118,050
Other comprehensive income	-	-	3,200	( 400 )	2,800	-	2,800
Total comprehensive income	-	96,600	3,200	( 400 )	99,400	21,450	120,850

Balance at 31 December 2009	650,000	243,300	5,600	( 800 )	898,100	87,050	968,150

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