SBN HOLDINGS LIMITED Annual Report 2022
60
60
STATEMENTS OF CHANGES IN EQUITY
for the year ended 31 December 2022
Note
Ordinary
share
capital
and
premium
N$'000
GROUP
Balance at 1 January 2021 as previously reported
Restatement²
Balance at 1 January 2021 - restated
Total comprehensive income for the year
Profit for the year
Other comprehensive (loss)/income after tax for the year
Transactions with the shareholders, recorded directly in equity
Transfer between reserves
Dividends paid
Balance at 1 January 2022
Total comprehensive income for the year
Profit for the year
Other comprehensive (loss)/income after tax for the year
Transactions with the shareholders, recorded directly in equity
Transfer between reserves
Dividends paid
Balance at 31 December 2022
1 The FVOCI reserve comprises the FVOCI reserve for debt financial investments (note 4).
2 Refer to the restatement narrative included in the accounting policy elections and restatement section for details.
All balances are stated net of tax where applicable.
Accounting policies regarding
reserves are detailed in Annexure D.
COMPANY
Balance at 1 January 2021
Total comprehensive income for the year
Profit for the year
Transactions with the shareholder, recorded directly in equity
Dividends paid
Total comprehensive income for the year
Balance at 1 January 2022
Profit for the year
Transactions with the shareholder, recorded directly in equity
Dividends paid
Balance at 31 December 2022
Accounting policies regarding reserves
are detailed in Annexure D.
All balances are stated net of tax where applicable.
Post-
Statutory
credit risk
reserve
N$'000
Retained
earnings
N$'000
Share-based
payment
reserve
N$'000
Fair value
adjustments
on FVOCI
financial
assets¹
N$'000
employment
benefit
reserve
N$'000
SBN HOLDINGS LIMITED
Annual report 2022
61
Ordinary
shareholders
equity
N$'000
Non-
controlling
interest
N$'000
Total equity
N$'000
643 234
7 685
35 209
58 510
3 421 876
4 166 514
14 030
4 180 544
(51 524)
(51 524)
(51524)
643 234
7 685
(8906)
35 209
58 510
3 370 352
4 114 990
14 030
4 129 020
8 693
365 388
365 388
365 175
823
365 998
365 388
823
366 211
(8906)
8 693
(213)
(213)
74 873
74 873
33.7
(231 615)
(74 873)
(156 742)
(156 742)
(156 742)
(156 742)
(156 742)
643 234
(1 221)
(1 879)
43 902
133 383
3 504 125
4 323 423
5 216
623 603
623 603
(1 879)
5 216
(24 083)
(24 083)
33.7
(158 818)
24 083
(182 901)
626 940
623 603
3 337
(182 901)
14 853
677
4 338 276
627 617
677
624 280
3 337
(182 901)
(182 901)
(182 901)
643 234
(3 100)
49 118
109 300
3 968 910
4 767 462
15 530
4 782 992
Ordinary
Note
share
capital
and
premium
N$'000
Retained
earnings
N$'000
Total equity
N$'000
643 234
495 878
1 139 112
275 564
275 564
275 564
275 564
(156 742)
(156 742)
33.7
(156 742)
(156 742)
643 234
614 700
1 257 934
133 472
133 472
133 472
133 472
(182 901)
(182 901)
33.7
(182 901)
(182 901)
643 234
565 271
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