BIMB Integrated Annual Report 2019

Attributable to owners of the Company Non- distributable Distributable Non- Share Other Retained controlling Total capital reserves earnings Total interests equity Group Note RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 January 2018 – as previously stated 3,875,270 (1,099,225) 1,757,894 4,533,939 384,414 4,918,353 – effect upon adoption of MFRS 9 (net of tax) – 8,412 (141,096) (132,684) (1,494) (134,178) – reclassification from retained earnings to non-controlling interest – – (9,318) (9,318) 9,318 – At 1 January 2018, restated 3,875,270 (1,090,813) 1,607,480 4,391,937 392,238 4,784,175 Profit for the year – – 682,055 682,055 119,366 801,421 Other comprehensive income: Remeasurement of defined liabilities – – (135) (135) (167) (302) Currency translation differences in respect of foreign operations – (9,358) – (9,358) (1,754) (11,112) Fair value reserve (debt instruments): Net change in fair value – 49,758 – 49,758 1,389 51,147 Changes in expected credit losses – 43 – 43 – 43 Net amount reclassified to profit or loss – (27,612) – (27,612) (113) (27,725) Income tax effect relating to components of other comprehensive income – (3,633) – (3,633) – (3,633) Fair value reserve (equity instruments): Net change in fair value – (5,166) – (5,166) – (5,166) Total comprehensive income for the year – 4,032 681,920 685,952 118,721 804,673 Transfer from regulatory reserve to retained earnings 26.2 – (54,645) 54,645 – – – Dividends payable to shareholders 45 – – (262,503) (262,503) – (262,503) Non-controlling share of dividend 56 – – – – (49,739) (49,739) Share-based payment transactions – 6,231 – 6,231 4,216 10,447 Long Term Incentive Plan vested – (3,567) – (3,567) 3,567 – Issue of shares pursuant to Dividend Reinvestment Plan 25 207,669 – – 207,669 – 207,669 At 31 December 2018 4,082,939 (1,138,762) 2,081,542 5,025,719 469,003 5,494,722 Note 25 Note 26 Note 56 The accompanying notes form an integral part of these financial statements. STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 (CONTINUED) 177 BIMB HOLDINGS BERHAD 199701008362 (423858-X) Shareholders’ Information Financial Statements Additional Information Disclosure Summary