BIMB Integrated Annual Report 2019

26 RESERVES (CONTINUED) 26.2 Other reserves Capital Warrant FVOCI Translation Regulatory LTIP* reserve reserve reserve reserve reserve reserve Total Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 1 January 2019 6,863 129,300 10,846 (105,973) 10,000 9,949 60,985 Foreign exchange translation differences – – – 4,419 – – 4,419 Fair value reserve (debt instruments): Net change in fair value – – 337,413 – – – 337,413 Net allowance for impairment on debt instruments – – 37 – – – 37 Net amount reclassified to profit or loss – – (97,419) – – – (97,419) Income tax effect relating to components of other comprehensive income – – (53,040) – – – (53,040) Fair value reserve (equity instruments): Net change in fair value – – 11,441 – – – 11,441 Transfer from retained earnings to regulatory reserve – – – – 15,000 – 15,000 Share-based payment transactions – – – – – 10,668 10,668 LTIP* exercised – – – – – (6,778) (6,778) At 31 December 2019 6,863 129,300 209,278 (101,554) 25,000 13,839 282,726 At 1 January 2018 6,863 129,300 (10,956) (96,615) 64,645 7,285 100,522 Adjustment on adoption of MFRS 9 – – 8,412 – – – 8,412 At 1 January 2018, restated 6,863 129,300 (2,544) (96,615) 64,645 7,285 108,934 Foreign exchange translation differences – – – (9,358) – – (9,358) Fair value reserve (debt instruments): Net change in fair value – – 49,758 – – – 49,758 Net allowance for impairment on debt instruments – – 43 – – – 43 Net amount reclassified to profit or loss – – (27,612) – – – (27,612) Income tax effect relating to components of other comprehensive income – – (3,633) – – – (3,633) Fair value reserve (equity instruments): Net change in fair value – – (5,166) – – – (5,166) Transfer from regulatory reserve to retained earnings – – – – (54,645) – (54,645) Share-based payment transactions – – – – – 6,231 6,231 LTIP* exercised – – – – – (3,567) (3,567) At 31 December 2018 6,863 129,300 10,846 (105,973) 10,000 9,949 60,985 * Long Term Incentive Plan of Takaful Malaysia as disclosed in Note 27 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 (CONTINUED) 245 BIMB HOLDINGS BERHAD 199701008362 (423858-X) Shareholders’ Information Financial Statements Additional Information Disclosure Summary