3 ACCUMULATED FUNDS
2014
$’000
2013
$’000
Accumulated surplus at the beginning of the nancial year 21,918 20,983
Total surplus/(decit) for the year 7,766 6,070
Transfer to/(from) reserves (1,000) (5,202)
Transfer to/(from) special purpose funds (43) 67
Accumulated surplus 28,641 21,918
3 Accumulated funds
2014
$’000
Accumulated surplus at the beginning of the financial year
Total surplus/(deficit) for the year
Transfer to/(from) reserves
Transfer to/(from) special purpose funds
Accumulated surplus
2013
$’000
21,918
20,983
7,766
6,070
(1,000)
(5,202)
(43)
28,641
67
21,918