30
TIH Limited
2
Basis of preparation (continued)
2.5 Changes in accounting policies (continued)
(i)
Subsidiaries (continued)
Consolidated statement of cash flows
Year ended 31 December 2013 (continued)
As previously
reported Adjustments As restated
$’000
$’000
$’000
Group
Cash flows from financing activities
Dividends paid
(22,494)
–
(22,494)
Net cash used in financing activities
(22,494)
–
(22,494)
Net increase in cash and cash equivalents
26,764
(864)
25,900
Cash and cash equivalents at beginning of
financial year
34,855
(96)
34,759
Cash and cash equivalents at end of
financial year
61,619
(960)
60,659
Statement of financial position
1 January 2013
As previously
reported Adjustments As restated
$’000
$’000
$’000
Company
Investments - Available-for-sale
35,323
(2,819)
32,504
Investments - At fair value through
profit or loss
–
2,819
2,819
Total assets
108,331
–
108,331
Retained earnings
22,439
2,227
24,666
Fair value reserve
21,002
(2,227)
18,775
Total equity
91,243
–
91,243
