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Interim consolidated statement of changes in equity - GBP (£) £ in Thousands | Share capital | Share premium | Merger reserve | Hedging reserve | Retained earnings | Total
--- | --- | --- | --- | --- | --- | ---
Equity at beginning of period (As previously reported) at Jun. 30, 2017 | £ 53 | £ 68,822 | £ 249,030 | £ (31,724) |  | £ 191,436 |  | £ 477,617 |
Equity at beginning of period (Adjustment) at Jun. 30, 2017 |  |  |  | 453 |  | 2,017 |  | 2,470 |
Equity at beginning of period at Jun. 30, 2017 | 53 | 68,822 | 249,030 | (31,271) | [1] | 193,453 | [1] | 480,087 | [1]
Comprehensive income (loss) |  |  |  |  |  |  |  |  |
Profit/(loss) for the period | As previously reported |  |  |  |  |  |  |  | (21,139) |
Profit/(loss) for the period | Adjustment |  |  |  |  |  |  |  | 11,012 |
Profit/(loss) for the period |  |  |  |  |  | (10,127) |  | (10,127) | [1]
Cash flow hedges | As previously reported |  |  |  |  |  |  |  | 18,160 |
Cash flow hedges | Adjustment |  |  |  |  |  |  |  | (240) |
Cash flow hedges |  |  |  | 17,920 |  |  |  | 17,920 | [1]
Tax expense relating to cash flow hedges | As previously reported |  |  |  |  |  |  |  | (10,645) |
Tax expense relating to cash flow hedges | Adjustment |  |  |  |  |  |  |  | 52 |
Tax expense relating to cash flow hedges |  |  |  | (10,593) |  |  |  | (10,593) | [1]
Total comprehensive income/(loss) for the period | As previously reported |  |  |  |  |  |  |  | (13,624) |
Total comprehensive income/(loss) for the period | Adjustment |  |  |  |  |  |  |  | 10,824 |
Total comprehensive income/(loss) for the period |  |  |  | 7,327 |  | (10,127) |  | (2,800) | [1]
Equity-settled share-based payments |  |  |  |  |  | 1,203 |  | 1,203 |
Dividends paid |  |  |  |  |  |  |  | 0 |
Equity at end of period (As previously reported) at Dec. 31, 2017 |  |  |  |  |  |  |  | 465,196 |
Equity at end of period (Adjustment) at Dec. 31, 2017 |  |  |  |  |  |  |  | 13,294 |
Equity at end of period at Dec. 31, 2017 | 53 | 68,822 | 249,030 | (23,944) |  | 184,529 |  | 478,490 | [1]
Comprehensive income (loss) |  |  |  |  |  |  |  |  |
Profit/(loss) for the period |  |  |  |  |  | (27,502) |  | (27,502) |
Cash flow hedges |  |  |  | 7,477 |  |  |  | 7,477 |
Tax expense relating to cash flow hedges |  |  |  | (11,091) |  |  |  | (11,091) |
Total comprehensive income/(loss) for the period |  |  |  | (3,614) |  | (27,502) |  | (31,116) |
Equity-settled share-based payments |  |  |  |  |  | 1,712 |  | 1,712 |
Dividends paid |  |  |  |  |  | (21,982) |  | (21,982) |
Equity at end of period (As previously reported) at Jun. 30, 2018 |  |  |  |  |  |  |  | 425,266 |
Equity at end of period (Adjustment) at Jun. 30, 2018 |  |  |  |  |  |  |  | 1,838 |
Equity at end of period at Jun. 30, 2018 | 53 | 68,822 | 249,030 | (27,558) |  | 136,757 |  | 427,104 | [1]
Comprehensive income (loss) |  |  |  |  |  |  |  |  |
Profit/(loss) for the period |  |  |  |  |  | 33,416 |  | 33,416 |
Cash flow hedges |  |  |  | (7,286) |  |  |  | (7,286) |
Tax expense relating to cash flow hedges |  |  |  | (849) |  |  |  | (849) |
Total comprehensive income/(loss) for the period |  |  |  | (8,135) |  | 33,416 |  | 25,281 |
Equity-settled share-based payments |  |  |  |  |  | 371 |  | 371 |
Dividends paid |  |  |  |  |  |  |  | 0 |
Equity at end of period at Dec. 31, 2018 | £ 53 | £ 68,822 | £ 249,030 | £ (35,693) |  | £ 170,544 |  | £ 452,756 |
[1] | Comparative amounts have been restated - see note 34 to the interim consolidated financial statements for further details.

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