Manet plc had the following share capital and reserves as at 1 January 2009:
| £m | |
| Share capital (£0.25 ordinary shares) | 250 |
| Share premium account | 50 |
| Revaluation reserve | 120 |
| Currency translation reserve | 15 |
| Retained earnings | 380 |
| Total equity | 815 |
During the year to 31 December 2009, the company revalued property, plant and equipment upwards by £30 million and made a loss on foreign exchange translation of foreign operations of £5 million. The company made a profit for the year from normal operations of £160 million and the dividend was £80 million.
Prepare a statement of changes in equity in accordance with the requirements of IAS 1 Presentation of Financial statements.
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