URA

138 (expressed in Hong Kong Dollars) NOTES TO THE FINANCIAL STATEMENTS 25. Statement of Financial Position of the Authority (Continued) (b) Statement of Changes in Equity Accumulated Capital Surplus Total $’000 $’000 $’000 Balance at 1 April 2016 10,000,000 19,461,142 29,461,142 Surplus and total comprehensive income for the year – 3,142,855 3,142,855 Balance at 31 March 2017 10,000,000 22,603,997 32,603,997 Balance at 1 April 2017 10,000,000 22,603,997 32,603,997 Surplus and total comprehensive income for the year – 12,037,896 12,037,896 Balance at 31 March 2018 10,000,000 34,641,893 44,641,893 26. Comparative figures Certain comparative figures have been reclassified to conform to current year’s presentation. 27. Approval of financial statements The financial statements were approved by the Board on 12 June 2018.