DEFINING DESIGN
QUALITY
96
39.
Reclassifications and comparative figures
Certain prior year comparatives have been reclassified to conform with current year’s presentation. These are not
regarded as retrospective restatement or reclassification of items in the financial statements as envisaged by FRS 1
Presentation of Financial Statements. The reclassifications are as follows:
Group
Previously
reported
As
reclassified
$’000
$’000
Consolidated Statement of Profit or Loss and Other
Comprehensive Income
Employee benefits expense
45,902
47,721
Other expenses
12,386
10,567
Employee benefits expense
Salaries, wages and bonuses
40,280
42,099
Consolidated Statement of Cash Flows
Cash flows from operating activities
Adjustments for:
Performance share scheme expense
476
1,135
(Increase)/decrease in:
Trade and other receivables
(11,979)
(11,878)
Other assets
–
(101)
Increase/(decrease) in:
Trade and other payables
16,093
14,911
Deferred income
(2,361)
–
Other liabilities
–
(1,838)
Group
Company
Previously
reported
As
reclassified
Previously
reported
As
reclassified
$’000
$’000
$’000
$’000
Statements of Financial Position
Current assets
Trade and other receivables
95,561
96,333
3,600
4,600
Amount due from subsidiaries
–
–
531
–
Amount due from associates
772
–
469
–
Other assets
–
1,315
–
29
Income tax recoverable
512
–
–
–
Prepaid operating expenses
803
–
29
–
Equity attributable to equity
holders of the Company
Share capital
23,266
22,932
23,266
22,932
Treasury shares
(334)
–
(334)
-
Current liabilities
Trade and other payables
98,041
97,955
1,528
1,442
Other liabilities
–
4,037
–
86
Deferred income
2,870
–
–
–
Amount due to associates
1,081
–
–
–
Notes to the Financial Statements
31 December 2014
