confusion for changes in equity format

Hi Mike,

For March 2012 June paper, question 2aii) the question asked for changes in equity. From my knowledge, the first column is the share capital, second column is the share premium. And we have opening balance, issues and closing balance. From the trial balance, the share capital indicated $45m, and for all the changes in equity problems, I always indicated the $45m as the closing balance, and get the issues figure and perform a balancing figure. For this case, the $45m is at the opening figure instead. This is really very confusing. For the similar question in 2010 December question 2, Cavern, it shows equity shares as $50m, and in the changes of equity, the closing balance at 30 September 2010 shows $50m. May I know why there are such a huge difference? My guess is the answer could be wrong for 2012 June paper.