Group Statement of Changes in Equity
  
USD'000
Non-  Distri-
Share Share distributable  Capital butable Minorities Total
capital premium reserves reserves reserves
Balance at 1 March 2004 

208

180 464

(169)

– 

163 780 

19 276

363 559

Effect of change in accounting policy

–

– 

–

235

(235)

–

–

Balance at 1 March 2004 – as restated 

208

180 464

(169)

235

163 545 

19 276 

363 559

Difference arising on translation into USD 

30

26 826 

(8 588) 

–

–

2 961

21 229

Translation difference on equity loans

–

–

(2 841) 

–

–

–

(2 841)

Tax effect of equity loans translation

–

–

(315)

–

–

–

(315)

Recognised directly in equity 

30

26 826

(11 744)

– 

–

2 961 

18 073

Attributable profit for the year – as restated

–

–

–

–

51 757

107

51 864

Total income/expense recognised for
the year

30

26 826

(11 744)

–

51 757 

3 068

69 937

New share issues

1

573

– 

– 

–

– 

574

Acquisitions/Disposals

– 

– 

–

–

–

1 745

1 745

Share-based payments

–

–

–

501

–

–

501

Balance at 28 February 2005 –
as restated

239

207 863 

(11 913)

736

215 302

24 089 

436 316

Difference arising on translation into USD

(14)

(12 389)

(1 726)

–

–

(3 081)

(17 210)

Translation difference on equity loans 

– 

–

1 615 

–

–

– 

1 615

Tax effect of equity loans translation 

–

–

34

–

–

–

34

Recognised directly in equity

(14)

(12 389) 

(77)

–

– 

(3 081) 

(15 561)

Attributable profit for the year 

–

–

–

–

37 772

1 415 

39 187

Total income/expense recognised for
the year

(14)

(12 389)

-77

–

37 772 

(1 666) 

23 626

New share issues 

12

15 486

–

–

– 

–

15 498

Acquisitions/Disposals 

– 

– 

–

– 

– 

(9 918)

(9 918)

Share buy back

–

(1 863)

–

– 

–

–

(1 863)

Share-based payments 

–

–

– 

1 358

–

–

1 358

Repurchase of equity interest
(Logicalis EBT Scheme – refer note 2)

–

–

(3 666)

–

(3 666)
Balance at 28 February 2006

237

209 097

(11 990)

2 094

249 408

12 505

461 351