CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2013
Attributable to owners of Australian Rail Track Corporation Ltd
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
Restated
Retained
earnings
Restated
Total
equity
Consolidated
Notes
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Restated balance at
1 July 2012
2,391,526 882,641
99 (3,813)
878,927 65,705 3,336,158
Total Loss for the year
as reported in the
Financial Statements 9
-
-
-
-
- (202,034) (202,034)
Actuarial gains/(losses) on
defined benefit fund
obligations
9
-
-
-
-
-
3,874 3,874
Income tax relating to
defined benefit fund
obligations
9
-
-
-
-
-
(1,162)
(1,162)
Cash flow hedge interest
rate swap - (net of
tax)
9
-
-
-
(1,774)
(1,774)
-
(1,774)
Cash flow hedges foreign
exchange - (net of
tax)
9
-
-
(29)
-
(29)
-
(29)
Asset revaluation reserve
adjustment
9
-
160,797
-
-
160,797
- 160,797
Income tax effect asset
revaluation reserve
adjustment
9
-
(48,201)
-
-
(48,201)
- (48,201)
Asset disposal revaluation
reserve adjustment
9
-
(124)
-
-
(124)
124
-
Total comprehensive
income for the year
-
112,472
(29)
(1,774)
110,669 (199,198) (88,529)
Contributions of equity,
net of transaction
costs and tax
9
211,700
-
-
-
-
- 211,700
Restated balance at
30 June 2013
2,603,226 995,113
70 (5,587) 989,596 (133,493) 3,459,329
The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.
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