Bank Islam Integrated Annual Report 2021

Note Attributable to equity holders of the Bank Non-distributable Distributable Group Share capital RM’000 Other reserves RM’000 Retained earnings RM’000 Total equity RM’000 At 1 January 2020 3,012,368 107,265 2,594,820 5,714,453 Prior year adjustment on currency translation difference in respect of foreign operations 47 – 93,716 (93,716) – At 1 January 2020, restated 3,012,368 200,981 2,501,104 5,714,453 Profit for the year – – 564,954 564,954 Currency translation difference in respect of foreign operations – 7,198 – 7,198 Fair value reserve (debt instruments): Net change in fair value – 248,060 – 248,060 Changes in expected credit losses – (138) – (138) Net amount transferred to profit or loss – (271,311) – (271,311) Income tax effect relating to components of other comprehensive income – 5,492 – 5,492 Fair value reserve (equity instruments): Net change in fair value – 16,992 – 16,992 Total comprehensive income for the year – 6,293 564,954 571,247 Transfer from regulatory reserve 22 – (25,000) 25,000 – Dividends paid on ordinary shares 37 – – (293,751) (293,751) Issue of shares pursuant to Dividend Reinvestment Plan 293,750 – – 293,750 At 31 December 2020 3,306,118 182,274 2,797,307 6,285,699 Note 22 The notes on pages 241 to 374 are an integral part of these financial statements. BANK I SLAM MALAYS IA BERHAD 234 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the financial year ended 31 December 2021

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