Question 4. 5 Marks a) Use the relevant data from below to compute net transactions with shareholders for 2018 (showing the components of the formula) and next provide the clean surplus equation for the data below as at 31 January 2018 b) Explain how preference shares and preference dividends are classified when reformatting the financial statements. STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY Foreign Currency Performance Translation Reserve Options/ Fair Value Reserve Employee Share Reserve Non- Issued Treasury Capital Total Equity Accumulated Losses Controlling Interest Shares Rights Reserve $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Balance at 31 January 1,299,156 -72,252 -29 310 5,147 5,124 -700,693 1,824 538,587 2017 Net Profit for the year Other comprehensive income Employee shares exercised Share-based remuneration plans Share buy-back 55,059 327 55,386 583 -97 486 4,443 4,443 3,079 3,079 -12,019 -18,667 -30,686 Dividends paid Dividends applied to equity compensation plan Balance at 31 January 2018 3,636 -58,838 -55,202 -844 -844 1,287,137 -86,382 554 213 5,827 7,678 -701,919 2,151 515,249 Question 4. 5 Marks a) Use the relevant data from below to compute net transactions with shareholders for 2018 (showing the components of the formula) and next provide the clean surplus equation for the data below as at 31 January 2018 b) Explain how preference shares and preference dividends are classified when reformatting the financial statements. STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY Foreign Currency Performance Translation Reserve Options/ Fair Value Reserve Employee Share Reserve Non- Issued Treasury Capital Total Equity Accumulated Losses Controlling Interest Shares Rights Reserve $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Balance at 31 January 1,299,156 -72,252 -29 310 5,147 5,124 -700,693 1,824 538,587 2017 Net Profit for the year Other comprehensive income Employee shares exercised Share-based remuneration plans Share buy-back 55,059 327 55,386 583 -97 486 4,443 4,443 3,079 3,079 -12,019 -18,667 -30,686 Dividends paid Dividends applied to equity compensation plan Balance at 31 January 2018 3,636 -58,838 -55,202 -844 -844 1,287,137 -86,382 554 213 5,827 7,678 -701,919 2,151 515,249