RWS Annual Report 2022 web - Flipbook - Page 110
Consolidated Statement of Changes in Equity
for the year ended 30 September 2022
Other
Share
reserves
premium
account (see below)
£m
£m
Share
capital
£m
Notes
At 30 September 2020
2.8
53.6
7.4
345.1
408.9
Profit for the year
-
-
-
41.2
41.2
Gain on hedging
-
-
1.6
-
1.6
Loss on retranslation of quasi equity loans
-
-
(0.6)
-
(0.6)
Loss on retranslation of foreign operations
-
-
(31.8)
-
(31.8)
Total comprehensive income for the year
-
-
(30.8)
41.2
10.4
-
0.6
-
-
0.6
1.1
-
624.4
-
625.5
Issue of shares
Issue of shares to acquire subsidiary undertaking
Deferred tax on unexercised share options
Dividends
24
9
-
-
-
0.4
0.4
10
-
-
-
(36.0)
(36.0)
(0.3)
(0.3)
Purchase of own shares
Equity-settled share based payments charge
22
At 30 September 2021
-
-
1.4
-
1.4
3.9
54.2
602.4
350.4
1,010.9
Profit for the year
-
-
-
62.7
62.7
Loss on hedging
-
-
(6.7)
-
(6.7)
Gain on retranslation of quasi equity loans
-
-
6.1
-
6.1
Gain on retranslation of foreign operations
-
-
107.3
-
107.3
Total comprehensive income for the year
-
-
106.7
62.7
169.4
-
0.2
-
-
0.2
-
-
-
(0.1)
(0.1)
(41.9)
Issue of shares
Deferred tax on unexercised share options
9
Dividends
10
-
-
-
(41.9)
Equity-settled share based payments charge
22
-
-
3.2
-
3.2
3.9
54.4
712.3
371.1
1,141.7
At 30 September 2022
Share based
payment
reserve
£m
Reverse
acquisition
reserve
£m
Merger
reserve
£m
Foreign
currency
reserve
£m
Hedge
reserve
£m
Total
other
reserves
£m
1.4
(8.5)
-
14.9
(0.4)
7.4
Other comprehensive (expense)/ income for the year
-
-
-
(32.4)
1.6
(30.8)
Issue of shares to acquire subsidiary undertaking
-
-
624.4
-
-
624.4
Other reserves
At 30 September 2020
Equity-settled share based payments charge
1.4
-
-
-
-
1.4
At 30 September 2021
2.8
(8.5)
624.4
(17.5)
1.2
602.4
-
-
-
113.4
(6.7)
106.7
Other comprehensive income/ (expense) for the year
110
Retained
earnings
£m
Total
attributable
to owners
of Parent
£m
Equity-settled share based payments charge
3.2
-
-
-
-
3.2
At 30 September 2022
6.0
(8.5)
624.4
95.9
(5.5)
712.3
RWS — Annual Report 2022
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
