2019 report

2018 report The pictures are the changes in equity for Ciel limited. The question is below. Question:

2d) Provide a reconciliation note for your companys most recent retained earnings account balance (if a business does not have positive profit, they may report retained losses instead). This information can be found and extracted from the statement of changes in equity. The purpose of this note is to explain what the balance of the retained earnings account was at the start of the period, what caused it to move up or down and thus demonstrate how it got to the ending balance. Your analysis should provide both the reconciliation note, as well as a written explanation of the note. (Total of 1 mark)

D epois a or changes in Equity Year ended 30 lune 2015 THE CROUP MURDO MRO MURO MURO 5,072.296 .-2266 1:204,250.201.502 14. 307 10 302 2474119 Balance at 1 July 2013 Fect of adoption TRS9 Etfect al adoption of RS 15 Restated balance atual 5,03 34,713 1 3 7727 3,204. 0 6.195,052 14.380,607 10.39.00 20174 487.241 13 214 S I 13.97 23.441 /5,62 1.398,752 524281 1,310 193951 192,954 193.954 344 347.436 46, 816,2 19,454 42.556 1,08 5.115.41812,15.11 0.295 Balance Blue 2019 Balance As 2017 y te EN 11 U 15 B C D E F G H I Redeemable Stated Restricted A Treasury Other Fair value and Other Retained Capital Shares Sharp Scheme Reserve Reserves Ewings Total MURDO MURO MUROMURODO MURDO MUROOO MURO MUR Controlling Total interests Equity MURO MUR 500 Baleny 2017 4251,153 39.733 243,1R 205 7 2164 2.617,10 7,141,515 11904,47675140061306 201,910 48,033 249,3 16,10 2,25 2.410.2007093,502 1454, 41 ,722,2 121 441,817 441,812 648,519 1,000, 116 As restated 4,251,153 39,233 243,188 30,393 73,164 4,763 300671 314, 314,000 114 10AM ABRIR 17,00 Total comprehensive income for the 309621 441 817 756,201 21,971 1,574,174 -517,927 517,927 662 LIU Consolidated Statements of Changes in MY Year ended 30 June 2019 39 THE GROUP Attributable to wins of the Parent Appreciation Remahle R & Revaluation Stated Restricted A Treasury Other Fair value and Other Retained Controlling Total Capital Shares Shares Scheme Reserve Reserves Eamings Total Interest Equity MURO MUR DOO MURO MUR 000 MUR'000 MURVOO MUR 0.0 MUR000 MURVOO MURODO 3072,296 39231 234,263 24,823 77,927 3.204,939 6,201,102 14,386,057 10,362,278 24,743,13 11,144 14144 50.48163,625 18.594 18,594 510 17113 5,072 296 39,233 -234,263 2 4123 779271,204,99 9,195,682 14,340.007 10.391.200 24774847 860,428 860428 -1,19,061 41 Balance 1 luly 2015 42 Effect of adoption of IFRS 9 13 Effect of adoption of IFRS 15 4 Restated balance at 1 July 2018 45 Profit for the year Other comprehensive income for the 46 Year Total comprehensive income for the -35.369 -457.701 15 214 5 38,324 205 648 -743,972 75,815 98.794 Transaction with owners in their 10 capacity as we 42 of shares Change in ownership interest that do not 50 result in a loss of control 51 Employee share option scheme Driends 58 mm Total transactions with owners of the 103,954 193,954 9,101 -5.373 -347414 8 16,393 27.266 1418 5.373 Dalance at a lune 2019 10-14 thanges equity 18-19 Appreciation Stated Restricted A T ry Other ForValue and Other Read Capital Shares Reserves famings Total MURO MUROOO MURODO MURO MURO MUROCO MURDO MUROOO MUROO MURNI 4 Balance 1 uly 2017 As previous stated 30.359 73.168 2,612,10 7,141,535 11,904426 9,799,140 21463.566 201.9100 3 2004 - 36300 26.25 73,164 210.260 7,033,502 13.654.4839722,838 23,377,321 - 441,817 441.817 645,519 1,090,336 4,251,153 39.251 -243.13 7 As rested & Pro for the year 3 0359 309,621 441 17 756,20 21,973 1.578,174 Tatal comprehensive income for the 10 11 Issue of shares 12 Treasury shares acquired 517,927 -517,927 65 E21194,609 Change in ownership Interest that do not 14 result in a loss of control 15 Employee whare option scheme Divide nd tax paid by for ow , 428,213 256,522 IT Oriends 10 Other events Total transactions with aners of the 23.567 373.19 25.01 25.03 201705 20 and a 21 Balance at lune 2011 5,072.296 233 234,03 423 77.227 461, 461,035 1204,99 6,201,102 1 5 .60 5.414 14,386 057 10.362.278 2,148.335 Consolidated Statements of Changes in 38 Equity Year ended 30 June 2019 39 THE GROUP 41 Balante at 1 July 2013 42 Effect of adoption of IFRS 9 43 Effect of adoption of IFRS 15 44 Restated balance at 1 July 2016 45 Pratit for the war Restricted A Treasury Other Fair value and Other Retained Capit Reserve Reserves Earnings Total interests Totality MUROOO MURODO MURODO MUR 000 MURO00 MUR 000 MUODO MURO MURO MUR OOO 5,072,296 39,233 234,263 24,823 72.927 204,0 6,201 102 14,386,057 10.362,279 24,742,335 - 13,144 13,144 50,481 63,625 18.594 -18.594 18 519 5.072.296 39,233 234,263 24,823 7 7,9271,704,10 6,195,657 14.180,607 10.194,240 24,774 847 S60428 860,428 -328.633-1.189 061 -35.369 487,741 15,714 46 Other comprehensive income for the year Total comprehensive income for the S 124 205,648 743.972 -35.369427.741875.642 -1.399,75214261 1,933.033 98,794 - 53,954 - 193,950 Transactions with owners in their 48 capacity as owners 49 Issue of shares Change in ownership interest that do SO resuhin a loss of rantal 51 Employee shore option scheme 52 Dividendi 53 Other movements Total transactions with owners of the 54 parent 53 Balance at 3 June 2015 193.954 014 347,436 468.963 -816.199 -343,456 - 53,090 51.090 84,916 -142,347 5.373 19.450 51090 -204.522 46,674 2,768,268 5115458 12.935,181 664.003 70.677 ,195,956 2213L137 42,558 D epois a or changes in Equity Year ended 30 lune 2015 THE CROUP MURDO MRO MURO MURO 5,072.296 .-2266 1:204,250.201.502 14. 307 10 302 2474119 Balance at 1 July 2013 Fect of adoption TRS9 Etfect al adoption of RS 15 Restated balance atual 5,03 34,713 1 3 7727 3,204. 0 6.195,052 14.380,607 10.39.00 20174 487.241 13 214 S I 13.97 23.441 /5,62 1.398,752 524281 1,310 193951 192,954 193.954 344 347.436 46, 816,2 19,454 42.556 1,08 5.115.41812,15.11 0.295 Balance Blue 2019 Balance As 2017 y te EN 11 U 15 B C D E F G H I Redeemable Stated Restricted A Treasury Other Fair value and Other Retained Capital Shares Sharp Scheme Reserve Reserves Ewings Total MURDO MURO MUROMURODO MURDO MUROOO MURO MUR Controlling Total interests Equity MURO MUR 500 Baleny 2017 4251,153 39.733 243,1R 205 7 2164 2.617,10 7,141,515 11904,47675140061306 201,910 48,033 249,3 16,10 2,25 2.410.2007093,502 1454, 41 ,722,2 121 441,817 441,812 648,519 1,000, 116 As restated 4,251,153 39,233 243,188 30,393 73,164 4,763 300671 314, 314,000 114 10AM ABRIR 17,00 Total comprehensive income for the 309621 441 817 756,201 21,971 1,574,174 -517,927 517,927 662 LIU Consolidated Statements of Changes in MY Year ended 30 June 2019 39 THE GROUP Attributable to wins of the Parent Appreciation Remahle R & Revaluation Stated Restricted A Treasury Other Fair value and Other Retained Controlling Total Capital Shares Shares Scheme Reserve Reserves Eamings Total Interest Equity MURO MUR DOO MURO MUR 000 MUR'000 MURVOO MUR 0.0 MUR000 MURVOO MURODO 3072,296 39231 234,263 24,823 77,927 3.204,939 6,201,102 14,386,057 10,362,278 24,743,13 11,144 14144 50.48163,625 18.594 18,594 510 17113 5,072 296 39,233 -234,263 2 4123 779271,204,99 9,195,682 14,340.007 10.391.200 24774847 860,428 860428 -1,19,061 41 Balance 1 luly 2015 42 Effect of adoption of IFRS 9 13 Effect of adoption of IFRS 15 4 Restated balance at 1 July 2018 45 Profit for the year Other comprehensive income for the 46 Year Total comprehensive income for the -35.369 -457.701 15 214 5 38,324 205 648 -743,972 75,815 98.794 Transaction with owners in their 10 capacity as we 42 of shares Change in ownership interest that do not 50 result in a loss of control 51 Employee share option scheme Driends 58 mm Total transactions with owners of the 103,954 193,954 9,101 -5.373 -347414 8 16,393 27.266 1418 5.373 Dalance at a lune 2019 10-14 thanges equity 18-19 Appreciation Stated Restricted A T ry Other ForValue and Other Read Capital Shares Reserves famings Total MURO MUROOO MURODO MURO MURO MUROCO MURDO MUROOO MUROO MURNI 4 Balance 1 uly 2017 As previous stated 30.359 73.168 2,612,10 7,141,535 11,904426 9,799,140 21463.566 201.9100 3 2004 - 36300 26.25 73,164 210.260 7,033,502 13.654.4839722,838 23,377,321 - 441,817 441.817 645,519 1,090,336 4,251,153 39.251 -243.13 7 As rested & Pro for the year 3 0359 309,621 441 17 756,20 21,973 1.578,174 Tatal comprehensive income for the 10 11 Issue of shares 12 Treasury shares acquired 517,927 -517,927 65 E21194,609 Change in ownership Interest that do not 14 result in a loss of control 15 Employee whare option scheme Divide nd tax paid by for ow , 428,213 256,522 IT Oriends 10 Other events Total transactions with aners of the 23.567 373.19 25.01 25.03 201705 20 and a 21 Balance at lune 2011 5,072.296 233 234,03 423 77.227 461, 461,035 1204,99 6,201,102 1 5 .60 5.414 14,386 057 10.362.278 2,148.335 Consolidated Statements of Changes in 38 Equity Year ended 30 June 2019 39 THE GROUP 41 Balante at 1 July 2013 42 Effect of adoption of IFRS 9 43 Effect of adoption of IFRS 15 44 Restated balance at 1 July 2016 45 Pratit for the war Restricted A Treasury Other Fair value and Other Retained Capit Reserve Reserves Earnings Total interests Totality MUROOO MURODO MURODO MUR 000 MURO00 MUR 000 MUODO MURO MURO MUR OOO 5,072,296 39,233 234,263 24,823 72.927 204,0 6,201 102 14,386,057 10.362,279 24,742,335 - 13,144 13,144 50,481 63,625 18.594 -18.594 18 519 5.072.296 39,233 234,263 24,823 7 7,9271,704,10 6,195,657 14.180,607 10.194,240 24,774 847 S60428 860,428 -328.633-1.189 061 -35.369 487,741 15,714 46 Other comprehensive income for the year Total comprehensive income for the S 124 205,648 743.972 -35.369427.741875.642 -1.399,75214261 1,933.033 98,794 - 53,954 - 193,950 Transactions with owners in their 48 capacity as owners 49 Issue of shares Change in ownership interest that do SO resuhin a loss of rantal 51 Employee shore option scheme 52 Dividendi 53 Other movements Total transactions with owners of the 54 parent 53 Balance at 3 June 2015 193.954 014 347,436 468.963 -816.199 -343,456 - 53,090 51.090 84,916 -142,347 5.373 19.450 51090 -204.522 46,674 2,768,268 5115458 12.935,181 664.003 70.677 ,195,956 2213L137 42,558