Statements of changes in equity
| Attributable to equity holders of Telkom | |||||||
| Group | Share capital Rm |
Non- distributable reserves Rm |
Share-based compensation reserve Rm |
Retained earnings Rm |
Total Rm |
Non-controlling interest Rm |
Total equity Rm |
| Balance as at 1 April 2019 (as previously reported) | 5 050 | 1 621 | 512 | 22 390 | 29 573 | 195 | 29 768 |
| Restatement of third party service costs* | – | – | – | (46) | (46) | – | (46) |
| Restated balance at 1 April | 5 050 | 1 621 | 512 | 22 344 | 29 527 | 195 | 29 722 |
| Total comprehensive income | – | 65 | – | 1 313 | 1 378 | 5 | 1 383 |
| Restated profit for the year* | – | – | – | 535 | 535 | 5 | 540 |
| Other comprehensive income | – | 65 | – | 778 | 843 | – | 843 |
| Exchange gains on translating foreign operations | – | 65 | – | – | 65 | – | 65 |
| Net defined benefit plan remeasurements | – | – | – | 778 | 778 | – | 778 |
| Transactions with owners recorded directly in equity | |||||||
| Fair value movement on the sinking fund investment transferred to non-distributable reserves (refer to note 25) | – | 88 | – | (88) | – | – | – |
| Movement on the insurance service result transferred to non-distributable reserves (refer to note 25) | – | 41 | – | (41) | – | – | – |
| Increase in share-based compensation reserve (refer to note 24) | – | – | 244 | – | 244 | – | 244 |
| Increase in subsidiaries share-based compensation reserve (refer to note 24) | – | – | 79 | – | 79 | – | 79 |
| Escrow shares realised for settlement to employees (refer to note 25) | – | (14) | – | – | (14) | – | (14) |
| Increase in treasury shares (refer to note 25) | – | (159) | – | – | (159) | – | (159) |
| Increase in treasury shares from Yellow Pages | – | – | – | (12) | (12) | – | (12) |
| Disposal of subsidiary | – | – | – | – | – | (9) | (9) |
| Acquisition of non-controlling interest | – | – | – | 57 | 57 | (217) | (160) |
| Dividend declared (refer to note 35) | – | – | – | (1 710) | (1 710) | – | (1 710) |
| Contributions by and distributions to non-controlling interest | |||||||
| Dividend declared** | – | – | – | – | – | (3) | (3) |
| Balance at 31 March 2020 | 5 050 | 1 642 | 835 | 21 863 | 29 390 | (29) | 29 361 |
| Attributable to equity holders of Telkom | |||||||
| Group | Share capital Rm |
Non- distributable reserves Rm |
Share-based compensation reserve Rm |
Retained earnings Rm |
Total Rm |
Non-controlling interest Rm |
Total equity Rm |
| Balance at 1 April 2020 (as previously reported) | 5 050 | 1 642 | 835 | 21 977 | 29 504 | (29) | 29 475 |
| Restatement of third party service costs* | – | – | – | (114) | (114) | – | (114) |
| Restated balance at 1 April | 5 050 | 1 642 | 835 | 21 863 | 29 390 | (29) | 29 361 |
| Correction of prior period error in the current year* | – | – | – | (44) | (44) | – | (44) |
| Total comprehensive income | – | (25) | – | 2 372 | 2 347 | 6 | 2 353 |
| Profit for the year | – | – | – | 2 422 | 2 422 | 6 | 2 428 |
| Other comprehensive income | – | (25) | – | (50) | (75) | – | (75) |
| Exchange losses on translating foreign operations | – | (25) | – | – | (25) | – | (25) |
| Net defined benefit plan remeasurements | – | – | – | (50) | (50) | – | (50) |
| Transactions with owners recorded directly in equity | |||||||
| Fair value movement on the sinking fund investment transferred to non-distributable reserves (refer to note 25) | – | 1 | – | (1) | – | – | – |
| Movement on the insurance service result transferred to non-distributable reserves (refer to note 25) | – | 15 | – | (15) | – | – | – |
| Increase in share-based compensation reserve (refer to note 24) | – | – | 154 | – | 154 | – | 154 |
| Increase in subsidiaries share-based compensation reserve (refer to note 24) | – | – | 49 | – | 49 | – | 49 |
| Vesting of Telkom and BCX share plan (refer to note 24) | – | 2 | (2) | – | – | – | – |
| Escrow shares realised for settlement to employees (refer to note 25) | – | 12 | – | – | 12 | – | 12 |
| Increase in treasury shares (refer to note 25) | – | (286) | – | – | (286) | – | (286) |
| Dividend declared (refer to note 35) | – | – | – | (256) | (256) | – | (256) |
| Contributions by and distributions to non-controlling interest | |||||||
| Dividend declared** | – | – | – | – | – | (2) | (2) |
| Balance at 31 March 2021 | 5 050 | 1 361 | 1 036 | 23 919 | 31 366 | (25) | 31 341 |
| * | Refer to note 2.3.1.1. |
| ** | Dividend declared includes dividend to the non–controlling interests of the BCX Group. |
| Attributable to equity holders of Telkom | |||||
| Company | Share capital Rm |
Non- distributable reserves Rm |
Share-based compensation reserve Rm |
Retained earnings Rm |
Total equity Rm |
| Balance as at 1 April 2019 (as previously reported) | 5 050 | 1 033 | 487 | 20 254 | 26 824 |
| Total comprehensive income | – | – | – | 1 234 | 1 234 |
| Profit for the year | – | – | – | 456 | 456 |
| Other comprehensive income | – | – | – | 778 | 778 |
| Net defined benefit plan remeasurements | – | – | – | 778 | 778 |
| Transactions with owners recorded directly in equity | |||||
| Fair value movement on the sinking fund investment transferred to non-distributable reserves (refer to note 25) | – | 88 | – | (88) | – |
| Movement on the insurance service result transferred to non-distributable reserves (refer to note 25) | – | 41 | – | (41) | – |
| Increase in treasury shares (refer to note 25) | – | (159) | – | – | (159) |
| Increase in treasury shares from Yellow Pages | – | – | – | (12) | (12) |
| Escrow shares realised for settlement to employees (refer to note 25) | – | (14) | – | – | (14) |
| Increase in share-based compensation reserve (refer to note 24) | – | – | 323 | – | 323 |
| Dividend declared (refer to note 35) | – | – | – | (1 638) | (1 638) |
| Balance at 31 March 2020 | 5 050 | 989 | 810 | 19 709 | 26 558 |
| Balance at 1 April 2020 (as previously reported) | 5 050 | 989 | 810 | 19 709 | 26 558 |
| Total comprehensive income | – | – | – | 1 680 | 1 680 |
| Profit for the year | – | – | – | 1 730 | 1 730 |
| Other comprehensive income | – | – | – | (50) | (50) |
| Net defined benefit plan remeasurements | – | – | – | (50) | (50) |
| Transactions with owners recorded directly in equity | |||||
| Fair value movement on the sinking fund investment transferred to non-distributable reserves (refer to note 25) | – | 1 | – | (1) | – |
| Movement on the insurance service result transferred to non-distributable reserves (refer to note 25) | – | 15 | – | (15) | – |
| Increase in treasury shares (refer to note 25) | – | (285) | – | – | (285) |
| Escrow shares realised for settlement to employees (refer to note 25) | – | 12 | – | – | 12 |
| Increase in share-based compensation reserve (refer to note 24) | – | – | 154 | – | 154 |
| Dividend declared (refer to note 35) | – | – | – | (256) | (256) |
| Balance at 31 March 2021 | 5 050 | 732 | 964 | 21 117 | 27 863 |
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