73 / 152
71
A N N U A L R E P O R T
2 0 1 8
Attributable to owners of the Company
Company
Share
capital
(Note 24)
Capital
reserve
(1)
Retained
earnings
Fair value
reserve
Total
reserves
Total
equity
$’000 $’000 $’000 $’000 $’000 $’000
2018
At 1 January 2018
(FRS frame work)
108,788 2,344
90,296
(1)
92,639 201,427
Adoption of SFRS(I) 9
–
–
–
734
734
734
At 1 January 2018
(SFRS(I) frame work)
108,788 2,344
90,296
733 93,373 202,161
Loss for the year
–
–
(3,934)
– (3,934)
(3,934)
Other comprehensive
income
Net fair value changes
on equity instruments
at FVOCI
–
–
–
40
40
40
Net fair value changes
on debt instruments at
FVOCI
–
–
–
(15)
(15)
(15)
Total comprehensive
income for the year
–
–
(3,934)
25 (3,909)
(3,909)
At 31 December 2018
108,788 2,344
86,362
758 89,464 198,252
2017
At 1 January 2017
108,788 2,344
104,691
(74) 106,961
215,749
Loss for the year
–
–
(11,859)
– (11,859)
(11,859)
Other comprehensive
income
Net gain on
fair value changes
of available-for-sale
financial assets
–
–
–
73
73
73
Total comprehensive
income for the year
–
–
(11,859)
73 (11,786)
(11,786)
Contributions by and
distributions to owners
Dividends on ordinary
shares (Note 30)
–
–
(2,536)
–
(2,536)
(2,536)
Total contributions by and
distribution to owners
–
–
(2,536)
–
(2,536)
(2,536)
At 31 December 2017
108,788 2,344
90,296
(1)
92,639 201,427
(1)
Capital reserve arose from restructuring exercise in prior years.
Statements of
changes in equity
For the financial year ended 31 December 2018
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.