Group Statement of Changes in Equity

for the year ended 30 September 2012

Equity share capital Share premium Retained earnings Other reserves (note 18) Attributable to owners of the parent Non-controlling interests Total equity
€’000 €’000 €’000 €’000 €’000 €’000 €’000
At 1 October 2011 12,331 139,604 289,142 (61,155) 379,922 96 380,018
Profit for the financial year - - 47,700 - 47,700 (87) 47,613
Other comprehensive income/(expense):
Effective portion of cash flow hedges - - - (2,132) (2,132) - (2,132)
Deferred tax on cash flow hedges - - - 266 266 - 266
Translation adjustment - - - 29,959 29,959 - 29,959
Loss on hedge of net investment in foreign operations - - - (2,131) (2,131) - (2,131)
Actuarial loss on defined benefit schemes - - (6,522) - (6,522) - (6,522)
Deferred tax on defined benefit schemes - - 751 - 751 - 751
Total comprehensive income/(expense) for the year - - 41,929 25,962 67,891 (87) 67,804
New shares issued 45 1,679 - - 1,724 - 1,724
Share buyback - - - (1,040) (1,040) - (1,040)
Cancellation of treasury shares (22) - (1,040) 1,062 - - -
Share-based payment expense - - - 766 766 - 766
Translation adjustment - - - 3 3 - 3
Dividends paid to equity holders - - (20,845) - (20,845) - (20,845)
Release from share-based payment reserve - - 68 (68) - - -
At 30 September 2012 12,354 141,283 309,254 (34,470) 428,421 9 428,430
for the year ended 30 September 2011
Equity share capital Share premium Retained earnings Other reserves
(note 18)
Attributable to owners of the parent Non-controlling interests Total equity
€’000 €’000 €’000 €’000 €’000 €’000 €’000
At 1 October 2010 12,396 132,891 282,286 (59,214) 368,359 58 368,417
Profit for the financial year - - 36,419 - 36,419 38 36,457
Other comprehensive income/(expense):
Effective portion of cash flow hedges - - - 1,015 1,015 - 1,015
Deferred tax on cash flow hedges - - - (127) (127) - (127)
Translation adjustment - - - (3,625) (3,625) - (3,625)
Loss on hedge of net investment in foreign operations - - - (98) (98) - (98)
Actuarial loss on defined benefit schemes - - 297 - 297 - 297
Deferred tax on defined benefit schemes - - 552 - 552 - 552
Total comprehensive income/(expense) for the year - - 37,268 (2,835) 34,433 38 34,471
New shares issued 163 6,713 - - 6,876 - 6,876
Share buyback - - - (10,467) (10,467) - (10,467)
Cancellation of treasury shares (228) - (10,467) 10,695 - - -
Share-based payment expense - - - 1,154 1,154 - 1,154
Translation adjustment - - - (4) (4) - (4)
Dividends paid to equity holders - - (20,429) - (20,429) - (20,429)
Acquisition of treasury shares - - - - - - -
Release from share-based payment reserve - - 484 (484) - - -
At 30 September 2011 12,331 139,604 289,142 (61,155) 379,922 96 380,018