SPUR CORP. LIMITED INTERIM RESULTS 2015

Condensed Consolidated Statement of

Changes in Equity

R’000  Ordinary share 
capital and 
share premium 
(net of treasury 
shares)
Other 
reserves 
Retained 
earnings 
and non- 
controlling 
interest 
Total 
Balance at 1 July 2013  (77 228) 18 634  531 120  472 526 
Total comprehensive income for the year –  6 601  136 253  142 854 
Profit for the year  –  –  137 233  137 233 
Other comprehensive income  –  6 601  (980) 5 621 
         
         
Transactions with owners, recorded directly in equity        
Contributions by and distributions to owners  –  –  (96 766) (96 766)
Distributions to equity holders  –  –  (96 766) (96 766)
         
         
Changes in ownership interests in subsidiaries that result in a loss of control  –  –  1 006  1 006 
Disposal of controlling interest in subsidiary (refer note 8) –  –  1 006  1 006 
         
Total transactions with owners  –  –  (95 760) (95 760)
         
Balance at 30 June 2014  (77 228) 25 235  571 613  519 620 
         
Total comprehensive income for the period –  (2 189) 56 074  53 885 
Profit for the period  –  –  56 057  56 057 
Other comprehensive income  –  (2 189) 17  (2 172)
         
         
Transactions with owners, recorded directly in equity        
Contributions by and distributions to owners  285 312  –  (22 818) 262 494 
Issue of ordinary shares (refer note 2) 294 657  –  (991) 293 666 
Equity-settled share-based payment (refer note 2) –  –  32 957  32 957 
Own shares acquired  (9 345) –  –  (9 345)
Distributions to equity holders  –  –  (54 784) (54 784)
         
         
Changes in ownership interests in subsidiaries that do not result in a loss of control  –  –  (1 992) (1 992)
Acquisition of non-controlling interest in subsidiary (refer note 3) –  –  (1 992) (1 992)
         
         
Changes in ownership interests in subsidiaries that result in a loss of control  –  –  146  146 
Disposal of controlling interest in subsidiary (refer note 4) –  –  146  146 
         
Total transactions with owners  285 312  –  (24 664) 260 648 
         
Balance at 31 December 2014  208 084  23 046  603 023  834 153