IHH Annual Report 2018

Non-distributable Share capital Share premium Share option reserve Fair value reserve Revaluation reserve Group Note RM’000 RM’000 RM’000 RM’000 RM’000 At 1 January 2017 8,231,700 8,185,160 46,206 320,154 85,890 Foreign currency translation differences from foreign operations – – – – – Hedge of net investments in foreign operations – – – – – Net change in fair value of available-for-sale financial instruments – – – (320,154) – Cash flow hedge – – – – – Remeasurement of defined benefit liabilities – – – – – Total other comprehensive (expense)/income for the year 31 – – – (320,154) – Profit for the year – – – – – Total comprehensive (expense)/income for the year – – – (320,154) – Contributions by and distributions to owners of the Company –– Share options exercised 3,208 154 – – – –– Share-based payment 22 – – 52,186 – – –– Dividends to owners of the Company 35 – – – – – 3,208 154 52,186 – – Transfer to share capital and share premium on share options exercised 42,705 67 (42,772) – – Cancellation of vested share options – – (661) – – Acquisition of subsidiaries 43 – – – – – Disposal of a subsidiary 44 – – – – – Changes in ownership interests in subsidiaries 45 – – – – – Issue of shares by subsidiaries to non-controlling interests – – – – – Recognition of put options granted to non-controlling interests 37 – – – – – Changes in fair value of put options granted to non-controlling interests 37 – – – – – Transfer per statutory requirements – – – – – Issue of perpetual securities 20 – – – – – Accrued perpetual securities distribution – – – – – Dividends paid to non-controlling interests – – – – – Total transactions with owners of the Company 45,913 221 (1) 8,753 – – Transfer in accordance with Section 618(2) of the Companies Act 2016  (2) 8,185,381 (8,185,381) – – – At 31 December 2017 16,462,994 – 54,959 – 85,890 1 Share premium arose from the exercise of employee option scheme before 31 January 2017, being the effective date of the Companies Act 2016. 2 In accordance with Section 618 of Companies Act 2016, any amount standing to the credit of the share premium account has become part of the Company’s share capital. The Company has twenty-four months upon the commencement of Companies Act 2016 on 31 January 2017 to utilise the credit. IHH Healthcare Berhad | Annual Report 2018 158 Financial Statements Statements of Changes in Equity for the year ended 31 December 2018