42
TEHO INTERNATIONAL INC LTD.
Annual Report 2016
CONSOLIDATED
STATEMENT OF CHANGES IN EQUITY
Year ended 30 June 2016
Attributable to owners of the Company
Foreign currency
Share
translation Revaluation Retained
Total
Non-controlling Total
capital
reserve
reserve
earnings
equity
interests
equity
Note
$
$
$
$
$
$
$
Group
At 1 July 2014
24,352,108
(27,524)
20,823,593 14,958,886 60,107,063
– 60,107,063
Total comprehensive income for the year
Loss for the year
–
–
– (7,618,050)
(7,618,050)
(70,597)
(7,688,647)
Other comprehensive income
Gain on property revaluation, net of tax
–
– 2,466,102
– 2,466,102
– 2,466,102
Foreign currency translation differences
–
198,508
–
–
198,508
(298,154)
(99,646)
Total comprehensive income for the year
–
198,508 2,466,102 (7,618,050)
(4,953,440)
(368,751)
(5,322,191)
Transactions with owners, recognised directly in equity
Contributions by and distributions to owners
Issue of share capital
8,570,000
–
–
– 8,570,000
– 8,570,000
Capital contribution by non-controlling interests
–
–
–
–
– 21,840,410 21,840,410
Dividends paid
25
–
–
– (1,523,740)
(1,523,740)
– (1,523,740)
Total transactions with owners
8,570,000
–
– (1,523,740)
7,046,260 21,840,410 28,886,670
Others
Transfer to retained earnings
–
–
(553,964)
553,964
–
–
–
Deferred tax income credited directly to equity
–
–
–
113,464
113,464
–
113,464
Total others
–
–
(553,964)
667,428
113,464
–
113,464
At 30 June 2015
32,922,108
170,984 22,735,731
6,484,524 62,313,347 21,471,659 83,785,006
