BAKERTECHNOLOGYLIMITED
ANNUALREPORT2013
132
Notes to the
Financial Statements
for the financial year ended 31December 2013
33. Dividend
Group andCompany
2013
2012
$
$
Declaredandpaidduring thefinancial year:
Dividendon ordinary shares:
- First and final tax exempt (one-tier) dividend for 2012: 1.5 cents (2011: 1.0 cent) per share
13,080,973 7,002,949
- Special tax exempt (one-tier) dividend for 2012: 8.5 cents (2011: Nil)
74,125,513
–
87,206,486 7,002,949
Proposedbut not recognised as a liability as at 31December:
Dividend onordinary shares, subject to shareholders’ approval at theAGM:
- First andfinal tax exempt (one-tier) dividend for 2013: 1.0 cent (2012: 1.5 cents) per share
8,721,408 11,052,101
- Special tax exempt (one-tier) dividend for 2013: 4.0 cents (2012: 8.5 cents) per share
34,885,634 62,628,570
43,607,042 73,680,671
34. Reclassificationsandcomparative figures
Certain accounts in the 2012 financial statements have been reclassified as shown below. These classifications have no impact on
the current year figures as the balance sheet as at 31December 2012was correct.
As
reclassified
Aspreviously
classified
$
$
(a) Consolidated statement of comprehensive income
Other operating income
11,721,139 69,958,287
Recognition of deferredgain on disposal of subsidiary
58,237,148
–
The “Recognition of deferred gain on disposal of subsidiary” is a one-off gain in FY 2012 and has no comparative figure for the
current year. Hence this has been reclassified tobe shownas a separate line itemon the faceof the consolidated statement of profit
and loss.
