Manet pic had the following share capital and reserves as at 30 June 2004:

During the year to 30 June 2005, the company revalued its freehold land upwards by £30m and made a loss on foreign exchange translation of £5m. The company made a profit after tax from operations of £160m during the year and the dividend payout ratio was 50 per cent.
Required:
Prepare a statement of changes in equity in accordance with the requirements of IAS 1, Presentation of Financial Statements.

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Em Share capital (0.25 ordinary shares) 250 Share premium account 50 Revaluation reserve 120 Currency translation reserve 15 Retained earnings 380 815