Page 46 - Sun Resources 2014 Annual Report

CONSOLIDATED STATEMENT OF CHANGES
IN EQUITY  FOR THE YEAR ENDED 30 JUNE 2014
Attributable to equity holders of the Company
2013 Share
capital
Accumulated
losses
Share-based
payments
reserve
Foreign
exchange
translation
reserve
Total
equity
$ $ $ $ $
Balance at the 1 July 2012 55,486,635 (38,135,824) 3,014,351 (2,173,614) 18,191,548
Total comprehensive loss for the year
Loss - (10,247,996) - - (10,247,996)
Other comprehensive income:
Exchange differences on translation of
Foreign Entities - - - 6,682,222 6,682,222
Total other comprehensive income - - - 6,682,222 6,682,222
Total comprehensive loss for the year - (10,247,996) - 6,682,222 (3,565,774)
Transactions with owners, in their
capacity as owners:
Share-based payment transactions 15,488,589 - 8,110,479 - 23,599,068
Contributions by and distributions to
owners:
Contributions of equity 20,142,999 - - - 20,142,999
Equity transaction costs (1,218,012) - - - (1,218,012)
Total transactions with owners 18,924,987 - - - 18,924,987
Balance at the 30 June 2013 89,900,211 (48,383,820) 11,124,830 4,508,608 57,149,829
The above Consolidated Statement of Changes in Equity should be read in conjunction with the notes to the Consolidated Financial
Statements.
Attributable to equity holders of the Company
2014 Share
capital
Accumulated
losses
Share-based
payments
reserve
Foreign
exchange
translation
reserve
Total
equity
$ $ $ $ $
Balance at the 1 July 2013 89,900,211 (48,383,820) 11,124,830 4,508,608 57,149,829
Total comprehensive loss for the year
Loss - (27,848,265) - - (27,848,265)
Other comprehensive income:
Exchange differences on translation of
Foreign Entities - - - 824,537 824,537
Total other comprehensive loss - - - 824,537 824,537
Total comprehensive loss for the year - (27,848,265) - 824,537 (27,023,728)
Transactions with owners, in their
capacity as owners:
Share-based payment transactions 1,050,000 - - - 1,050,000
Contributions by and distributions to
owners:
Contributions of equity 18,750,000 - - - 18,750,000
Equity transaction costs (849,446) - - - (849,446)
Total transactions with owners 17,900,554 - - - 17,900,554
Balance at the 30 June 2014 108,850,765 (76,232,085) 11,124,830 5,333,145 49,076,655
44 SUN RESOURCES ANNUAL REPORT 2014