Bank Islam Integrated Annual Report 2023

Bank Note Attributable to equity holders of the Bank Non-distributable Distributable Share Capital RM’000 Other Reserves RM’000 Retained earnings RM’000 Total equity RM’000 At 1 January 2023 3,645,043 (56,368) 3,105,912 6,694,587 Profit for the year – – 635,030 635,030 Currency translation difference in respect of Labuan operations – (2,578) – (2,578) Fair value reserve (debt instruments): – Net change in fair value – 273,874 – 273,874 – Changes in expected credit loss – (4,142) – (4,142) – Net amount transferred to profit or loss – (62,731) – (62,731) – Income tax effect relating to components of other comprehensive income – (49,680) – (49,680) Fair value reserve (equity instruments): – Net change in fair value – 14,215 – 14,215 Total comprehensive income for the year – 168,958 635,030 803,988 Transfer to regulatory reserve – 31,000 (31,000) – Dividends paid on ordinary shares 39 – – (361,645) (361,645) Issue of shares pursuant to Dividend Reinvestment Plan 243,682 – – 243,682 At 31 December 2023 3,888,725 143,590 3,348,297 7,380,612 Note 24 At 1 January 2022 3,445,757 (121,843) 2,965,659 6,289,573 Profit for the year – – 500,401 500,401 Currency translation difference in respect of Labuan operations – 11,056 – 11,056 Fair value reserve (debt instruments): – Net change in fair value – (101,125) – (101,125) – Changes in expected credit loss – (3,975) – (3,975) – Net amount transferred to profit or loss – (1,181) – (1,181) – Income tax effect relating to components of other comprehensive income – 26,171 – 26,171 Fair value reserve (equity instruments): – Net change in fair value – (1,471) – (1,471) Total comprehensive income for the year – (70,525) 500,401 429,876 Transfer to regulatory reserve – 136,000 (136,000) – Dividends paid on ordinary shares 39 – – (224,148) (224,148) Issue of shares pursuant to Dividend Reinvestment Plan 199,286 – – 199,286 At 31 December 2022 3,645,043 (56,368) 3,105,912 6,694,587 Note 24 The notes on pages 275 to 404 are an integral part of these financial statements. 270 Consolidated Statement of Changes in Equity for the financial year ended 31 December 2023 Bank Islam Malaysia Berhad ◆ Integrated Annual Report 2023

RkJQdWJsaXNoZXIy NDgzMzc=