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UBP INTEGRATED REPORT 2022
INTRODUCTION ABOUT US MANAGEMENT APPROACH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2022
17. CASH AND CASH EQUIVALENTS
For the purpose of the statements of cash flows, cash at banks and on hand comprise of the following at June 30:
Cash at banks and on hand Bank overdraft (note 19)
The acquisition of property, plant and equipment was financed as follows:
Non-cash transactions
Total acquisition cost Financed by cash Financed by finance leases
18. EQUITY
(a) Issued capital
Ordinary shares of no par value - At June 30,
(b) Reserves
Share premium
Associate companies (i)
Revaluation reserve (ii)
Fair value reserve of financial assets through OCI (iii) Translation reserve (iv)
Retained earnings
2021 Rs’000 46,723 (25,577) 21,146
2021 Rs’000 130,442 (105,442) 25,000
2021 Rs’000
265,100
2021 Rs’000 7,354 - 819,248 10,980 - 1,464,313 2,301,895
THE GROUP
2022
17,414
7,071
1,198,533
2021
THE COMPANY
2022
Rs’000
7,354
84,993
1,861,283
Rs’000 7,354 109,813 1,874,102 10,980 (16,182) 1,304,859
Rs’000
7,354
819,248
17,414
1,330,041
-
-
3,176,648
3,290,926
2,174,057
(i) (ii) (iii) (iv)
Associate companies represent reserves other than retained earnings arising on equity accounting of associates. The revaluation reserve represents cummulative fair value movements on revaluation of land and buildings.
Fair value reserve of financial assets through OCI represents cummulative fair value changes on FVOCI assets.
The translation reserve represents cummulative exchange differences arising from the translation of the financial statements of overseas operations.
THE GROUP
2022
43,698
(342,408)
2021
Rs’000 164,284 (56,956)
THE COMPANY
2022
Rs’000
Rs’000
8,265
(262,696)
(298,710)
107,328
2022
6,686
2021
(254,431)
THE GROUP
THE COMPANY
2022
Rs’000
387,816
(381,130)
Rs’000 193,864 (156,448)
Rs’000
278,755
(262,534)
37,416
16,221
2022
THE GROUP AND THE COMPANY
2022
26,510,042
Number of shares
26,510,042
2021
Number of shares
Rs’000
265,100