Annual Report 2014
27
2
Basis of preparation (continued)
2.5 Changes in accounting policies (continued)
(i)
Subsidiaries (continued)
Consolidated statement of financial position
1 January 2013
As previously
reported Adjustments As restated
$’000
$’000
$’000
Group
Other payables
19,004
(2,594)
16,410
Provisions
560
(76)
484
Current tax liabilities
194
–
194
Total liabilities
19,758
(2,670)
17,088
Share capital
47,496
–
47,496
Retained earnings
24,200
496
24,696
Capital reserve
306
–
306
Fair value reserve
19,271
(496)
18,775
Total equity
91,273
–
91,273
Consolidated statement of financial position
31 December 2013
As previously
reported Adjustments As restated
$’000
$’000
$’000
Group
Cash and cash equivalents
61,619
(960)
60,659
Other receivables
19,399
(3,358)
16,041
Investments
- Available-for-sale
37,467
(355)
37,112
- At fair value through profit or loss
6,062
1,247
7,309
43,529
892
44,421
Loan receivable
25,720
–
25,720
Total assets
150,267
(3,426)
146,841
Other payables
33,526
(3,349)
30,177
Provisions
564
(77)
487
Total liabilities
34,090
(3,426)
30,664
Share capital
47,496
–
47,496
Retained earnings
44,450
469
44,919
Capital reserve
306
–
306
Fair value reserve
23,925
(469)
23,456
Total equity
116,177
–
116,177
