STATEMENT OF
CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2015
CONSOLIDATED
SHARE
CAPITAL
TREASURY
SHARES
HELD IN
TRUST
FOREIGN
CURRENCY
TRANSLATION
RESERVE
SHARE
BASED
REMUN-
ERATION
RESERVE
RETAINED
EARNINGS
NON-
CONTROLLING
INTERESTS
TOTAL
EQUITY
$m
$m
$m $m $m
$m $m
2015
Balance at the beginning of the financial
year
6,775
(94)
10
28
(151)
226 6,794
Profit/(loss) for the year
-
-
-
-
728
102 830
Other comprehensive income and
(expense)
-
-
(78)
-
15
-
(63)
Total comprehensive income/(expense)
for the year
-
-
(78)
-
743
102 767
Transactions with owners in their
capacity as owners
Shares issued under placement, net of
transaction costs
500
-
-
-
-
-
500
Shares acquired and held in trust
-
(35)
-
-
-
-
(35)
Share based payment expense
recognised
-
-
-
28
-
-
28
Share based remuneration vested
-
46
-
(26)
(20)
-
-
Non-controlling interests in acquisitions
during the year
-
-
-
-
-
2
2
Dividends determined and paid
-
-
-
-
(913)
(129) (1,042)
Dividends received on treasury shares
held in trust
-
-
-
-
4
-
4
Balance at the end of the financial year
7,275
(83)
(68)
30
(337)
201 7,018
2014
Balance at the beginning of the financial
year
5,353
(62)
28
35
(568)
202 4,988
Profit/(loss) for the year
-
-
-
-
1,233
97 1,330
Other comprehensive income and
(expense)
-
-
(18)
-
18
-
-
Total comprehensive income/(expense)
for the year
-
-
(18)
-
1,251
97 1,330
Transactions with owners in their
capacity as owners
Shares issued under institutional
placement, net of transaction costs
1,186
-
-
-
-
-
1,186
Shares issued under Share Purchase
Plan, net of transaction costs
236
-
-
-
-
-
236
Shares acquired and held in trust
-
(78)
-
-
-
-
(78)
Share based payment expense
recognised
-
-
-
25
-
-
25
Share based remuneration vested
-
46
-
(32)
(14)
-
-
Non-controlling interests in acquisitions
during the year
-
-
-
-
-
8
8
Dividends determined and paid
-
-
-
-
(823)
(81)
(904)
Dividends received on treasury shares
held in trust
-
-
-
-
3
-
3
Balance at the end of the financial year
6,775
(94)
10
28
(151)
226 6,794
The above statement of changes in equity should be read in conjunction with the notes to the financial statements.
40 IAG ANNUAL REPORT 2015
