Ä€tihau-Whanganui Incorporation STATEMENT OF CHANGES IN EQUITY (CONTINUED) For the Year Ended 30 June 2016 Retained Earnings prior to 2004
Retained Earnings after 2004
Share Valuation $
Livestock Reserve $
-
124,933,880
Dividends Paid
-
-
-
-
(691,089)
Transactions with owners
-
-
-
-
(691,089)
Net Surplus after Income tax
-
-
-
-
408,209
- Revaluation of Emission Trading Units
-
-
-
-
3,509,562
-R eclassification of AFS financial assets on Sale
-
-
-
-
-
-R evaluation of Available-for-Sale Financial Assets
-
-
-
-
159,369
Total Comprehensive Income for the Year
-
-
-
-
4,077,140
BALANCE AT 30 JUNE 2016
-
-
-
-
128,319,931
Retained Earnings prior to 2004
Retained Earnings after 2004
Share Valuation $
1,698,788
Livestock Reserve $
11,189,466
Total Equity $
130,260,432
BALANCE AT 1 JULY 2015
-
-
-
Total Equity $
Other Comprehensive Income
BALANCE AT 1 JULY 2014
10,980,338
Restatement of reserve balances
(640,709)
(10,980,338)
640,709
(1,698,788)
(11,189,466)
-
Reclass Investment Properties previously in Property, Plant & Equipment
-
-
-
-
-
Remove Dividend Provision not approved prior year end (NZIAS37)
-
-
-
-
753,917
RESTATED BALANCE AT 1 JULY 2014
-
-
-
-
131,014,350
Dividends Paid
-
-
-
-
(753,917)
Transactions with owners
-
-
-
-
(753,917)
Net Deficit after Income tax
-
-
-
-
(1,849,455)
- Revaluation of Property, Plant & Equipment
-
-
-
-
(4,672,870)
- Revaluation of Emission Trading Units
-
-
-
-
1,342,884
- Revaluation of Available-for-Sale Financial Assets
-
-
-
-
(147,112)
Total Comprehensive Income / (Deficit) for the Year
-
-
-
(5,326,553)
BALANCE AT 30 JUNE 2015
-
-
-
124,933,880
Other Comprehensive Income
-
These statements should be read in conjunction with the accompanying notes.
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