YCP Holdings (Global) Limited
Combined Statement of Changes in Equity
For the financial years ended 31 December 2019 and 2020
|
|
Attributable to owners of the parent |
|
|
|||
|
|
Capital reserve |
Exchange fluctuation reserve |
Retained profits |
Total equity attributable to owners of the YCP Holdings Limited |
Non-controlling interest |
Total equity |
|
|
US$ |
US$ |
US$ |
US$ |
US$ |
US$ |
|
|
|
|
|
|
|
|
|
At 1 January 2019 (restated) |
500,000 |
240,516 |
8,738,169 |
9,478,685 |
18,979 |
9,497,664 |
|
|
|
|
|
|
|
|
|
Loss for the year |
– |
– |
(1,186,967) |
(1,186,967) |
(34,783) |
(1,221,750) |
|
|
|
|
|
|
|
|
|
Other comprehensive income/(loss) for the year: |
|
|
|
|
|
|
|
Exchange differences on translation of financial statements |
– |
161,718 |
– |
161,718 |
(315) |
161,403 |
|
Share of other comprehensive income of associates |
– |
6,704 |
– |
6,704 |
– |
6,704 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive loss for the year |
– |
168,422 |
(1,186,967) |
(1,018,545) |
(35,098) |
(1,053,643) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Acquisition of a non-controlling interest |
– |
(1,366) |
(13,155) |
(14,521) |
(18,979) |
(33,500) |
|
Capital contribution from non-controlling shareholders |
– |
– |
– |
– |
143,770 |
143,770 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 31 December 2019 |
500,000 |
407,572 |
7,538,047 |
8,445,619 |
108,672 |
8,554,291 |
|
|
|
|
|
|
|
|
YCP Holdings (Global) Limited
Combined Statement of Changes in Equity (continued)
For the financial years ended 31 December 2019 and 2020
|
|
|
Attributable to owners of the parent |
|
|
|||||
|
|
Note |
Capital reserve |
Exchange fluctuation reserve |
Retained profits |
Share option reserve |
Defined benefit reserve |
Total equity attributable to owners of YCP Holdings Limited |
Non-controlling interest |
Total equity |
|
|
|
US$ |
US$ |
US$ |
US$ |
US$ |
US$ |
US$ |
US$ |
|
|
|
|
|
|
|
|
|
|
|
|
At 1 January 2020 |
|
500,000 |
407,572 |
7,538,047 |
– |
– |
8,445,619 |
108,672 |
8,554,291 |
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the year |
|
– |
– |
6,339,589 |
– |
– |
6,339,589 |
(39,581) |
6,300,008 |
|
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive income/(loss) for the year: |
|
|
|
|
|
|
|
|
|
|
Exchange differences on translation of financial statements |
|
– |
(77,208) |
– |
– |
– |
|
5,091 |
(72,117) |
|
Share of other comprehensive income of associates |
|
– |
22,197 |
– |
– |
– |
22,197 |
– |
22,197 |
|
Remeasurement loss on defined benefit liabilities, net of tax |
30 |
– |
– |
– |
– |
(5,062) |
(5,062) |
– |
(5,062) |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive income for the year |
|
– |
(55,011) |
6,339,589 |
– |
(5,062) |
6,279,516 |
(34,490) |
6,245,026 |
|
|
|
|
|
|
|
|
|
|
|
|
Repurchase of the Company’s shares |
31b |
(30,871) |
– |
– |
– |
– |
(30,871) |
– |
(30,871) |
|
Issue of YCP Holdings Limited’s shares |
31c |
275,375 |
– |
– |
– |
– |
275,375 |
– |
275,375 |
|
Equity-settled share option arrangements |
32 |
– |
– |
– |
17,479 |
– |
17,479 |
– |
17,479 |
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|
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|
|
|
|
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|
|
|
At 31 December 2020 |
|
744,504 |
352,561 |
13,877,636 |
17,479 |
(5,062) |
14,987,118 |
74,182 |
15,061,300 |
|
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