# Statements of Changes in Equity

Year ended 31 December 2016

<table><tr><td rowspan="2">Company</td><td>Share
capital</td><td>Merger/
capital 
reserve</td><td>Share-based 
payments 
reserve</td><td>Hedging 
reserve</td><td>Retained 
profits</td><td>Total
reserves</td><td>Total
equity</td></tr><tr><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td></tr><tr><td>At 1 January 2015</td><td>282.6</td><td>276.5</td><td>13.4</td><td>(1.4)</td><td>823.2</td><td>1,111.7</td><td>1,394.3</td></tr><tr><td>Total comprehensive income for the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Profit for the year</td><td>–</td><td>–</td><td>–</td><td>–</td><td>514.9</td><td>514.9</td><td>514.9</td></tr><tr><td>Other comprehensive income</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Effective portion of changes in fair value 
of cash flow hedges, net of taxation</td><td>–</td><td>–</td><td>–</td><td>1.9</td><td>–</td><td>1.9</td><td>1.9</td></tr><tr><td>Total comprehensive income for the year</td><td>–</td><td>–</td><td>–</td><td>1.9</td><td>514.9</td><td>516.8</td><td>516.8</td></tr><tr><td>Transactions with equity holders of the Company, 
recognised directly in equity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Contributions by and distributions to equity holders 
of the Company</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Issue of shares pursuant to share plans</td><td>10.9</td><td>–</td><td>(10.6)</td><td>–</td><td>–</td><td>(10.6)</td><td>0.3</td></tr><tr><td>Share-based payment expenses</td><td>–</td><td>–</td><td>9.5</td><td>–</td><td>–</td><td>9.5</td><td>9.5</td></tr><tr><td>Dividends paid (Note 29)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(345.9)</td><td>(345.9)</td><td>(345.9)</td></tr><tr><td>Total transactions with equity holders of the Company</td><td>10.9</td><td>–</td><td>(1.1)</td><td>–</td><td>(345.9)</td><td>(347.0)</td><td>(336.1)</td></tr><tr><td>At 31 December 2015</td><td>293.5</td><td>276.5</td><td>12.3</td><td>0.5</td><td>992.2</td><td>1,281.5</td><td>1,575.0</td></tr></table>

Financials

<table><tr><td rowspan="2">Company</td><td>Share
capital</td><td>Treasury 
shares</td><td>Merger/ 
capital 
reserve</td><td>Share-based 
payments 
reserve</td><td>Fair value 
reserve</td><td>Hedging 
reserve</td><td>Retained 
profits</td><td>Total
reserves</td><td>Total 
equity</td></tr><tr><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td><td>$m</td></tr><tr><td>At 1 January 2016</td><td>293.5</td><td>–</td><td>276.5</td><td>12.3</td><td>–</td><td>0.5</td><td>992.2</td><td>1,281.5</td><td>1,575.0</td></tr><tr><td>Total comprehensive income for the year
Profit for the year</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>497.1</td><td>497.1</td><td>497.1</td></tr><tr><td>Other comprehensive income</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net change in fair value of 
available-for-sale financial assets</td><td>–</td><td>–</td><td>–</td><td>–</td><td>12.5</td><td>–</td><td>–</td><td>12.5</td><td>12.5</td></tr><tr><td>Effective portion of changes in fair value 
of cash flow hedges, net of taxation</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(0.5)</td><td>–</td><td>(0.5)</td><td>(0.5)</td></tr><tr><td>Total comprehensive income 
for the year</td><td>–</td><td>–</td><td>–</td><td>–</td><td>12.5</td><td>(0.5)</td><td>497.1</td><td>509.1</td><td>509.1</td></tr><tr><td>Transactions with equity holders of the 
Company, recognised directly 
in equity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Contributions by and distributions 
to equity holders of the Company</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Treasury shares purchased by the Company</td><td>–</td><td>(12.3)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(12.3)</td><td>(12.3)</td></tr><tr><td>Issue of shares pursuant to share plans</td><td>6.2</td><td>–</td><td>–</td><td>(6.2)</td><td>–</td><td>–</td><td>–</td><td>(6.2)</td><td>–</td></tr><tr><td>Share-based payment expenses</td><td>–</td><td>–</td><td>–</td><td>7.2</td><td>–</td><td>–</td><td>–</td><td>7.2</td><td>7.2</td></tr><tr><td>Tax impact on transfer of treasury shares</td><td>–</td><td>–</td><td>–</td><td>0.8</td><td>–</td><td>–</td><td>–</td><td>0.8</td><td>0.8</td></tr><tr><td>Dividends paid (Note 29)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(346.2)</td><td>(346.2)</td><td>(346.2)</td></tr><tr><td>Total transactions with equity holders 
of the Company</td><td>6.2</td><td>(12.3)</td><td>–</td><td>1.8</td><td>–</td><td>–</td><td>(346.2)</td><td>(356.7)</td><td>(350.5)</td></tr><tr><td>At 31 December 2016</td><td>299.7</td><td>(12.3)</td><td>276.5</td><td>14.1</td><td>12.5</td><td>–</td><td>1,143.1</td><td>1,433.9</td><td>1,733.6</td></tr></table>