FINANCIAL ACCOUNTING
10th Edition
ISBN: 9781259964947
Author: Libby
Publisher: MCG
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Consolidated Statements of Changes in Shareholders' Equity
($ in thousands) | Share Capital | Contributed Surplus | AOCI(1) | Total | |
Balance at January 31, 2015 | $ 167,460 | $ 2,831 | $ 140,527 | $ 18,465 | $ 329,283 |
Net earnings for the year | — | – | 69,779 | – | 69,779 |
Other comprehensive income (Note 12) | – | – | 4,583 | 11,953 | 16,536 |
Other comprehensive income of equity investee | – | – | (15) | – | (15) |
Comprehensive income | – | – | 74,347 | 11,953 | 86,300 |
Equity settled share-based payments | – | 124 | – | – | 124 |
Dividends (Note 19) | – | – | (58,210) | – | (58,210) |
Issuance of common shares (Note 15) | 450 | (335) | – | – | 115 |
450 | (211) | (58,210) | – | (57,971) | |
Balance at January 31, 2016 | $167,910 | $ 2,620 | $156,664 | $ 30,418 | $357,612 |
Balance at January 31, 2014 | $ 166,069 | $ 3,528 | $ 145,762 | $ 7,081 | $ 322,440 |
Net earnings for the year | — | – | 62,883 | – | 62,883 |
Other comprehensive income (Note 12) | – | – | (11,968) | 11,384 | (584) |
Other comprehensive income of equity investee | – | – | 30 | – | 30 |
Comprehensive income | – | – | 50,945 | 11,384 | 62,329 |
Equity settled share-based payments | – | 373 | – | – | 373 |
Dividends (Note 19) | – | – | (56,180) | – | (56,180) |
Issuance of common shares | 1,391 | (1,070) | – | – | 321 |
1,391 | (697) | (56,180) | – | (55,486) | |
Balance at January 31, 2015 | $ 167,460 | $ 2,831 | $ 140,527 | $ 18,465 | $ 329,283 |
ok at North West’s statement of changes in equity (which it calls “statement of changes in shareholders’ equity”). What were the balances in its share capital and retained earnings accounts at the end of 2016? At the end of 2015?
($ in thousands) | January 31, 2016 | January 31, 2015 | ||
Share capital | $ | $ | ||
Retained earnings | $ | $ |
Do these amounts agree to the same balances reported in the shareholders’ equity section of the
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