Note 14
For The Year Ended 31 March 2012
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REVALUATION RESERVE
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GROUP |
PARENT |
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|
2012 |
2011 |
2012 |
2011 |
| |
$000 |
$000 |
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|
|
|
|
|
| Balance at beginning of year |
|
880,391 |
867,493 |
705,806 |
696,365 |
| Revaluation of generation assets |
21 |
193,447 |
- |
159,589 |
- |
| Transfer (to)/from deferred tax liability |
28 |
(41,043) |
62 |
(34,068) |
62 |
| Transfer (to)/from retained earnings |
15 |
(51) |
(221) |
(25) |
(221) |
| Foreign exchange movements |
|
(6,231) |
1,806 |
- |
- |
| Effect of amalgamation of subsidiaries |
22 |
- |
- |
30,252 |
- |
| Tax effect of change in corporate tax rate |
|
- |
- |
| |
|
1,026,513 |
880,391 |
861,554 |
705,806 |
| |
|
|
|
|
|
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There are no restrictions on the distribution of this reserve to the equity holders of the Company.
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