Spectris Interim Report 09

 
 

Condensed Consolidated Statement of Changes in Equity

For the six months ended 30 June 2009

  Share
capital
£m
Share
premium
£m
Retained
earnings
£m
Translation
reserve
£m
Hedging
reserve
£m
Merger
reserve
£m
Capital
redemption
reserve
£m
Total
equity
£m
Balance at 1 January 2009 6.2 231.4 117.3 93.0 (8.1) 3.1 0.3 443.2
                 
Total comprehensive income attributable to the owners of the company (5.8) (39.3) 5.0 (40.1)
               
Distributions to and transactions with owners:                
Equity dividends paid (19.6) –  (19.6)
Share-based payments (0.6) –  (0.6)
Own shares (Employee                
Benefit Trust) purchased (0.2) –  (0.2)
Share options exercised                
from shares held by                
Employee Benefit Trust 0.1 –  0.1
Balance at 30 June 2009 6.2 231.4 91.2 53.7 (3.1) 3.1 0.3 382.8

For the six months ended 30 June 2008

  Share
capital
£m 
Share
premium
£m 
Retained
earnings
£m 
Translation
reserve
£m 
Hedging
reserve
£m 
Merger
reserve
£m 
Capital
redemption
reserve
£m 
Total
equity
£m 
Balance at 1 January 2008 6.2 231.4 63.8 (2.1) 0.1 3.1 0.3 302.8
                 
Total comprehensive income attributable to the owners of the company  26.7 21.0 1.0 48.7
 
Distributions to and transactions with owners: 
Equity dividends paid  (17.6) (17.6)
Share-based payments  1.2 1.2
Own shares (treasury) purchased  (9.3) (9.3)
Own shares (Employee Benefit Trust) purchased (0.1) (0.1)
Share options exercised from shares held by Employee Benefit Trust  0.1 0.1
Balance at 30 June 2008  6.2 231.4 64.8 18.9 1.1 3.1 0.3 325.8