. 79
ANNUAL
REPORT
20 1 7
THE BE ST
I N US
Attributable toownersof theCompany
Group
Share
capital
(Note21)
Capital
reserve
(1)
Retained
earnings
Fair value
reserve
Total
reserves
Total
equity
$’000
$’000
$’000
$’000
$’000
$’000
2017
At 1January2017
108,788
2,344 104,609
(74)
106,879 215,667
Loss for the year
–
– (10,690)
– (10,690)
(10,690)
Other comprehensive income
Net gainon fair valuechanges
of available-for-sale
financial assets
–
–
–
73
73
73
Total comprehensive income
for the year
–
– (10,690)
73 (10,617)
(10,617)
Contributions by and
distributions toowners
Dividends onordinary shares
(Note28)
–
– (2,536)
– (2,536)
(2,536)
Total contributions by and
distribution toowners
–
– (2,536)
– (2,536)
(2,536)
At 31December2017
108,788
2,344
91,383
(1)
93,726 202,514
2016
At 1January2016
108,788
2,344 118,008
(227)
120,125 228,913
Loss for the year
–
–
(8,327)
– (8,327)
(8,327)
Other comprehensive income
Net gainon fair value
changes of available-for-sale
financial assets
–
–
–
153
153
153
Total comprehensive income
for the year
–
–
(8,327)
153
(8,174)
(8,174)
Contributions by and
distributions toowners
Dividends onordinary shares
(Note28)
–
–
(5,072)
– (5,072)
(5,072)
Total contributions by and
distribution toowners
–
–
(5,072)
– (5,072)
(5,072)
At 31December2016
108,788
2,344 104,609
(74)
106,879 215,667
STATEMENTSOF
CHANGES INEQUITY
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
The accompanying accountingpolicies andexplanatorynotes form an integral part of the financial statements.
