Donaco International Limited / 2017 Annual Report Donaco International Limited / 2017 Annual Report 32 33 33 Donaco International Limited / 2017 Annual Report Donaco International Limited / 2017 Annual Report 32 Statement of Changes in Equity for the year ended 30 June 2017 Consolidated Note 2017 2016 $ $ Assets Current assets Cash and cash equivalents 8 66,022,749 78,221,019 Trade and other receivables 9 17,596,767 24,002,817 Inventories 10 893,474 1,418,876 Prepaid construction costs 11 341,184 12,800 Other current assets 12 3,238,891 3,120,464 Total current assets 88,093,065 106,775,976 Non-current assets Property, plant and equipment 13 161,344,373 171,715,958 Intangibles (including licences) 14 389,140,234 403,005,941 Construction in progress 15 595,885 1,143,158 Other 16 3,895 78,451 Total non-current assets 551,084,387 575,943,508 Total assets 639,177,452 682,719,484 Liabilities Current liabilities Trade and other payables 17 41,788,107 47,754,947 Borrowings 18 54,908,598 40,107,134 Financial liabilities 19 681,507 1,794,520 Income tax 20 1,127,767 1,560,149 Employee benefits 21 981,006 482,097 99,486,985 91,698,847 Non-current liabilities Borrowings – non-current 22 53,553,627 111,693,999 Employee benefits – non-current 23 32,669 16,212 Total non-current liabilities 53,586,296 111,710,211 Total liabilities 153,073,281 203,409,058 Net assets 486,104,171 479,310,426 Equity Issued capital 24 359,968,884 360,968,368 Reserves 25 9,425,778 24,574,755 Retained profits 26 115,374,413 92,630,958 Equity attributable to the owners of Donaco International Limited 484,769,075 478,174,081 Non-controlling interest 1,335,096 1,136,345 Total equity 486,104,171 479,310,426 The above statement of financial position should be read in conjunction with the accompanying notes. Statement of Financial Position As at 30 June 2017 Issued capital Reserves Retained profits Non- controlling interest Total equity Consolidated $ $ $ $ $ Balance at 1 July 2015 246,719,609 15,757,522 13,907,457 986,462 277,371,050 Loss after income tax benefit for the year – – 78,723,501 149,883 78,873,384 Other comprehensive income for the year, net of tax – 7,763,303 – – 7,763,303 Total comprehensive income for the year – 7,763,303 78,723,501 149,883 86,636,687 Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs (note 40) 154,999,579 – – – 154,999,579 Shares issued to employees 341,455 – – – 341,455 Adjustment to value of shares issued for acquisition (note 40) (41,363,075) – – – (41,363,075) Employee share options – 1,324,730 – – 1,324,730 Transfer from reserves 270,800 (270,800) – – – Balance at 30 June 2016 360,968,368 24,574,755 92,630,958 1,136,345 479,310,426 Issued capital Reserves Retained profits Non- controlling interest Total equity Consolidated $ $ $ $ $ Balance at 1 July 2016 360,968,368 24,574,755 92,630,958 1,136,345 479,310,426 Profit after income tax expense for the year – – 30,990,298 198,751 31,189,049 Other comprehensive income for the year, net of tax – (15,422,693) – – (15,422,693) Total comprehensive income for the year – (15,422,693) 30,990,298 198,751 15,766,356 Transactions with owners in their capacity as owners: Acquisition of shares for Employee Share Trust (999,484) – – – (999,484) Dividends paid – – (8,246,843) – (8,246,843) Employee share options – 273,716 – – 273,716 Balance at 30 June 2017 359,968,884 9,425,778 115,374,413 1,335,096 486,104,171 The above statement of changes in equity should be read in conjunction with the accompanying notes.