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70
B A K E R T E C H N O L O G Y
L I M I T E D
Attributable to owners of the Company
Group
Share
capital
(Note 23)
Capital
reserve
(1)
Retained
earnings
Fair
value
reserve
Foreign
currency
translation
reserve
Total
reserves
Non-
controlling
interests
Total
equity
$’000 $’000 $’000 $’000
$’000 $’000
$’000 $’000
2018
At 1 January 2018
(FRS frame work)
108,788 2,344
91,383
(1)
–
93,726
– 202,514
Adoption of SFRS(I) 9
–
–
–
734
–
734
–
734
At 1 January 2018
(SFRS(I) framework)
108,788 2,344
91,383
733
– 94,460
– 203,248
Profit for the year
–
–
17,624
–
–
17,624
(3,309)
14,315
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)
Foreign currency
translation
–
–
–
–
(68)
(68)
(277)
(345)
Total comprehensive
income for the year
–
–
17,624
25
(68)
17,581
(3,586) 13,995
Changes in ownership
interests in subsidiary
Acquisition of subsidiary
–
–
–
–
–
–
58,866 58,866
At 31 December 2018
108,788 2,344 109,007
758
(68)
112,041
55,280 276,109
2017
At 1 January 2017
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 gain on
fair value changes 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 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
91,383
(1)
–
93,726
– 202,514
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.