Consolidated Financial Statements Annual Report  2013  CONSOLIDATED STATEMENT OF CHANGES IN EQUITY  For the year ended December 31, 2013  Share  Equity  Fair Value  Translation  Retained  Total  Notes  Capital  Reserve  Reserve  Reserve  Earnings  Equity  Balance at January 1, 2013  $252,016,172  $2,930,483  $2,336,689  $(265,220)  $21,731,093  $278,749,217  Total comprehensive income for the year  Earnings for the year  -  -  -  -  29,823,497  29,823,497  Other comprehensive income  Net change in fair value of available-for-sale financial  assets 5  -  -  4,800,000  -  -  4,800,000  Tax impact of change in fair value  (600,000)  (600,000)  Realized gain on LifeMark redemption  -  -  (13,052,160)  -  -  (13,052,160)  Tax impact on realized gain  -  -  1,631,520  -  -  1,631,520  Tax impact of change in fair value  -  -  Foreign currency translation differences  -  -  -  1,467,103  -  1,467,103  Total other comprehensive income  -  -  (7,220,640)  1,467,103  -  (5,753,537)  Total comprehensive income for the year  $-  $-  $(7,220,640)  $1,467,103  $29,823,497  $24,069,960  Transactions with shareholders of the Company,  recognized directly in equity  Contributions by and distributions to shareholders  of the Company  Non-cash stock based compensation  10  $-  $3,808,518  $-  $-  $-  $3,808,518  Dividends to shareholders  8  -  -  -  -  (36,746,211)  (36,746,211)  Options exercised in the period  8  2,711,476  (564,250)  -  -  -  2,147,226  Payments in lieu of dividends on RSUs  10  -  -  -  -  (292,790)  (292,790)  Shares issued after director RSU vesting  8  486,672  (486,672)  -  -  Shares issued in the period  8  165,036,300  -  -  -  -  165,036,300  Share issue costs, net of tax  8  (7,013,044)  (7,013,044)  Total transactions with Shareholders of the  Company  161,221,404  2,757,596  -  -  (37,039,001)  126,939,999  Balance at December 31, 2013  $413,237,576  $5,688,079  $(4,883,951)  $1,201,883  $14,515,589  $429,759,176  44 