Consolidated statement of changes in equity

For the year ended 31 March 2015

Attributable to equity holders of Telkom

Group     Share
capital
Rm		 Treasury
shares
Rm		 Non-
distributable
reserves
Rm		 Share-
based
compensation
reserve
Rm		 Retained
earnings
Rm		 Total
Rm		 Non-
controlling
interest
Rm		 Total
equity
Rm
Balance at 1 April 2013     5 208 (771) 2 164 – 11 197 17 798 379 18 177
Total comprehensive income         126 – 4 836 4 962 121 5 083
Profit for the year             3 822 3 822 121 3 943
Other comprehensive income         126 – 1 014 1 140 – 1 140
Recycling of foreign currency translation reserve (refer to note 26)         122     122   122
Net defined benefit plan remeasurements         4     4   4
Transactions with owners recorded directly in equity             1 014 1 014   1 014
Revaluation of the cell captive transferred to non-distributable reserves (refer to note 26)         343   (343) –   –
Realised gain of the cell captive (refer to note 26)         (53)   53 –   –
Increase in share-based compensation reserve (refer to note 25)           11   11   11
Contributions by and distributions to non-controlling interest                    
Dividends paid (refer to note 27)*               – (123) (123)
Balance at 31 March 2014     5 208 (771) 2 580 11 15 743 22 771 377 23 148
Balance at 1 April 2014     5 208 (771) 2 580 11 15 743 22 771 377 23 148
Total comprehensive income         – – 2 794 2 794 105 2 899
Profit for the year             3 151 3 151 105 3 256
Other comprehensive income         – – (357) (357) – (357)
Net defined benefit plan remeasurements         – – (357) (357) – (357)
Transactions with owners recorded directly in equity                    
Revaluation of the cell captive transferred to non-distributable reserves (refer to note 26)         221   (221) –   –
Realised gain of the cell captive (refer to note 26)         (519)   519     –
Adjustments to shares held in escrow (refer to note 26)       (4)       (4)   (4)
Transfer of treasury shares to non-distributable reserves (refer to note 26)       775 (775)     –   –
Increase in share-based compensation reserve (refer to note 25)           115   115   115
Contributions by and distributions to non-controlling interest                    
Dividends declared (refer to note 27)*               – (119) (119)
Balance at 31 March 2015     5 208 – 1 507 126 18 835 25 676 363 26 039


* Dividend declared to non-controlling interests of the Trudon group.


Attributable to equity holders of Telkom
Company     Share
capital
Rm		 Treasury
shares
Rm		 Non-distributable
reserves
Rm		 Share-based
compensation
reserve
Rm		 Retained
earnings
Rm		 Total
Rm
Balance at 1 April 2013     5 208 (775) 1 569 – 10 635 16 637
Total comprehensive income             4 884 4 884
Profit for the year             3 870 3 870
Other comprehensive income             1 014 1 014
Net defined benefit plan remeasurements             1 014 1 014
Transactions with owners recorded directly in equity                
Revaluation of the cell captive transferred to non-distributable reserves (refer to note 26)         343   (343) –
Realised gain of the cell captive (refer to note 26)         (53)   53 –
Increase in share-based compensation reserve (refer to note 25)           11   11
Balance at 31 March 2014     5 208 (775) 1 859 11 15 229 21 532
Balance at 1 April 2014     5 208 (775) 1 859 11 15 229 21 532
Total comprehensive income             2 846 2 846
Profit for the year             3 203 3 203
Other comprehensive income             (357) (357)
Net defined benefit plan remeasurements             (357) (357)
Transactions with owners recorded directly in equity                
Revaluation of the cell captive transferred to non-distributable reserves (refer to note 26)         221   (221) –
Realised gain of the cell captive (refer to note 26)         (519)   519 –
Transfer of treasury shares to non-distributable reserves (refer to note 26)       775 (775)      
Increase in share-based compensation reserve (refer to note 25)           115   115
Balance at 31 March 2015     5 208 – 786 126 18 373 24 493