Group/company: Auckland internation airport (AIA)
Assume that you and your group members are part of a listed companys accounting team and have been requested to write a report to a group of potential investors. Based on the Statement of Changes in Equity (SOCE) and the Statement of Cash Flow (SOC) (and other relevant financial statements and notes if required) of the listed company allocated to your group, submit a report discussing the followings
Question 1. Investigate the equity transactions and relevant disclosures during the year and discuss how these transactions would impact the potential investors. (300-350 words).
8 N Consolidated statement of changes in equity FOR THE YEAR ENDED 30 JUNE 2021 Property Share of plant reserves Issued and Share- Cash and Canceled equipment based flow Cost of associate paid-up share revaluation payments hedge hedging and joint Retained capital reserve reserve reserve reserve reserve ventures earings Total Notes $M$ MSM SM SM SM MSM SM For the year ended 30 June 2021 At 1 July 2020 1.678.6 (609.2) 4,333.7 1.6 (100.7) (3.9) 28.8 1,308.2 6,637.1 Profit for the year 464.2 464.2 Other comprehensive income 769.9 50.3 2.8 8.2 831.2 Total comprehensive income 769.9 50.3 2.8 8.2 464.2 1,295.4 Reclassification to retained eamings 16(b) (3.7) 3.7 Shares issued 15 0.6 0.6 Long-term incentive plan 16(c) 0.4 0.4 At 30 June 2021 1,679.2 (609.2) 5,099.9 2.0 (50.4) (1.1) 37.0 1,776.1 7,933.5 For the year ended 30 June 2020 At 1 July 2019 468.2 (609.2) 4,968.8 1.4 (67.1) (5.8) 28.8 1,247.8 6,032.9 Profit for the year 193.9 193.9 Other comprehensive income (632.3) (33.6) 1.9 (664.0) Total comprehensive income (632.3) (33.6) 1.9 193.9 (470.1) Reclassification to retained eamings 16b) (2.8) 2.8 Shares issued 15 1,210.4 1,210.4 Long-term incentive plan 16(c) 0.2 0.2 Dividend paid 9 (136.3) (136.3) At 30 June 2020 1,678.6 (609.2) 4,333.7 1.6 (100.7) (3.9) 28.8 1,308.2 6,637.1 8 N Consolidated statement of changes in equity FOR THE YEAR ENDED 30 JUNE 2021 Property Share of plant reserves Issued and Share- Cash and Canceled equipment based flow Cost of associate paid-up share revaluation payments hedge hedging and joint Retained capital reserve reserve reserve reserve reserve ventures earings Total Notes $M$ MSM SM SM SM MSM SM For the year ended 30 June 2021 At 1 July 2020 1.678.6 (609.2) 4,333.7 1.6 (100.7) (3.9) 28.8 1,308.2 6,637.1 Profit for the year 464.2 464.2 Other comprehensive income 769.9 50.3 2.8 8.2 831.2 Total comprehensive income 769.9 50.3 2.8 8.2 464.2 1,295.4 Reclassification to retained eamings 16(b) (3.7) 3.7 Shares issued 15 0.6 0.6 Long-term incentive plan 16(c) 0.4 0.4 At 30 June 2021 1,679.2 (609.2) 5,099.9 2.0 (50.4) (1.1) 37.0 1,776.1 7,933.5 For the year ended 30 June 2020 At 1 July 2019 468.2 (609.2) 4,968.8 1.4 (67.1) (5.8) 28.8 1,247.8 6,032.9 Profit for the year 193.9 193.9 Other comprehensive income (632.3) (33.6) 1.9 (664.0) Total comprehensive income (632.3) (33.6) 1.9 193.9 (470.1) Reclassification to retained eamings 16b) (2.8) 2.8 Shares issued 15 1,210.4 1,210.4 Long-term incentive plan 16(c) 0.2 0.2 Dividend paid 9 (136.3) (136.3) At 30 June 2020 1,678.6 (609.2) 4,333.7 1.6 (100.7) (3.9) 28.8 1,308.2 6,637.1
