196 / 212
NOTES TO THE FINANCIAL STATEMENTS
REPORTS
32 COMPARATIVE FIGURES
As disclosed in Note 26, the HBT Group has finalised the fair values of assets and liabilities relating to the Acquisition
during the year and the adjustments have been reflected in the comparative amounts presented in these financial
statements. Accordingly, the statement of financial position, statement of profit or loss, statement of movements in
unitholders’ funds and statement of cash flows of the HBT Group and the statement of financial position, statement
of total return, earnings per Stapled Security, statement of movements in unitholders’ funds and statement of cash
flows of the Stapled Group for the year ended 31 December 2015 have been restated as set out below.
----------- HBT Group -------------
------------- Stapled Group ----------
As
previously
reported Adjustment
As
restated
As
previously
reported Adjustment
As
restated
$’000
$’000
$’000
$’000
$’000
$’000
Statement of financial position
Deferred tax liabilities
–
7,545
7,545 10,514
7,545 18,059
Unitholders’ funds
(1,309)
(7,545)
(8,854) 1,573,364
(7,545) 1,565,819
Net asset value per Unit/Stapled
Security ($)
(0.0013)
(0.0077)
(0.0090)
1.59
(0.01)
1.58
Statement of profit or loss of
HBT Group/ Statement of
total return of Stapled Group
Depreciation, amortisation and
impairment losses
1,049
7,775
8,824
7,455
7,775 15,230
Net income/(loss) before tax
(1,633)
(7,775)
(9,408)
59,340
(7,775)
51,565
Tax expense
(222)
32
(190)
(906)
32
(874)
Net income/(loss)/
Total return for the year
(1,855)
(7,743)
(9,598)
58,434
(7,743)
50,691
Earnings per Stapled Security
(cents)
- Basic
5.93
(0.78)
5.15
- Diluted
5.93
(0.78)
5.15
Statement of movements in
unitholders’ funds of HBT
Group and Stapled Group
(Decrease)/increase in net assets
resulting from operations
(1,855)
(7,743)
(9,598)
58,434
(7,743)
50,691
Translation differences relating to
financial statements of foreign
subsidiaries
18
198
216 11,848
198 12,046
Statement of cash flows
Cash flows from operating
activities
Net income/(loss) before tax
(1,633)
(7,775)
(9,408)
59,340
(7,775)
51,565
Impairment loss on goodwill
–
7,775
7,775
–
7,775
7,775
194