Attributable to owners of Australian Rail Track Corporation Ltd
Consolidated entity
Notes
Contributed
equity
Property, plant
and equipment
revaluation reserve
Hedging reserve
cash flow hedge
foreign exchange
Hedging reserve
cash flow hedge
interest rate swap
Total
Reserves
Retained
earnings
Total
equity
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Balance at 1 July 2012
2,391,526 882,641
99 (3,813) 878,927 67,498 3,337,951
Total Loss for the year
as reported in the
Financial Statements
-
-
-
-
- (201,797) (201,797)
Actuarial gains/(losses) on
defined benefit fund
obligations
29
-
-
-
-
-
3,080 3,080
Income tax relating to
defined benefit fund
obligations
29
-
-
-
-
-
(924)
(924)
Cash flow hedge interest
rate swap
29
-
-
-
(1,774)
(1,774)
-
(1,774)
Cash flow hedge foreign
exchange
29
-
-
(29)
-
(29)
-
(29)
Asset revaluation reserve
adjustment
29
-
160,797
-
-
160,797
- 160,797
Income tax effect asset
revaluation reserve
adjustment
29
-
(48,201)
-
-
(48,201)
- (48,201)
Asset revaluation reserve
adjustment
29
-
(124)
-
-
(124)
124
-
Total comprehensive
income for the year
- 112,472
(29)
(1,774) 110,669 (199,517) (88,848)
Contributions of equity,
net of transaction
costs and tax
28
211,700
-
-
-
-
- 211,700
Balance at
30 June 2013
2,603,226 995,113
70 (5,587) 989,596 (132,019) 3,460,803
The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2013
57
