59
2014 ANNUAL REPORT
2 Significant accounting policies
(continued)
2.3 Changes in accounting policies
(continued)
i)
New accounting policies/improvements adopted
(continued)
IAS 19 - Employee Benefits (Revised) (effective January 1, 2013)
(continued)
Impact on consolidated statement of income
2013
Net profit before tax as previously reported
1,580,565
IAS 19 impact on net benefit cost
(25,623)
Net profit before taxation, restated
1,554,942
Taxation as previously reported
(383,440)
Taxation impact of IAS 19
6,365
Taxation expense, restated
(377,075)
Net profit after taxation, restated
1,177,867
Attributable to:
Equity holders of the parent, as previously reported
1,169,991
IAS 19 impact on profit attributable to equity holders of the parent
(18,970)
Equity holders of the parent, restated
1,151,021
Non-controlling interest as previously reported
27,134
IAS 19 impact on profit attributable to non-controlling interest
(288)
Non-controlling interest, restated
26,846
Net profit after taxation, restated
1,177,867
Impact on earnings per share ($)
Basic
($0.12)
Diluted
($0.12)
