Page 59 - BKT Annual Report 2024 EN

Consolidated statement of changes in equity for the year ended 2024 Consolidated statement of changes in equity for the year ended 2024
(Amounts in USD) (Amounts in USD)

Fair value Fair value
Legal Translation reserve and Retained
Share capital Total Legal Translation reserve and Retained
Reserve reserve impairment earnings Share capital Reserve reserve impairment earnings Total
of FVOCI of FVOCI
Balance as at 31 December 300,000,000 60,093,852 4,182,671 (28,093,813) 207,659,770 543,842,480
2022 Balance as at 31 December 300,000,000 72,819,171 5,028,839 (6,071,188) 265,212,144 636,988,966
Transactions with owners 2023
recorded directly in equity Transactions with owners
recorded directly in equity
Contributions by and
distributions to owners Contributions by and
distributions to owners
Creation of legal reserves - 3,906,700 - - (3,906,700) -
Creation of legal reserves - 4,072,511 - - (4,702,511) -
Adjustment for translation of - 8,818,619 - - (8,818,619) -
legal reserve Adjustment for translation of
legal reserve - (149,568) - - 149,568 -
Dividend payable - - - (50,000,000) (50,000,000)
Increase in share capital 50,000,000 - - - (50,000,000) -
Appropriation of year 2022 - - (4,182,671) - (4,182,671)
translation difference Dividend payable - - - (50,000,000) (50,000,000)
Adjustment of retained earnings Transfer of revaluation surplus - - - - - -
with December 2023 year end - - - - 25,232,492 25,232,492
exchange rate Appropriation of year 2023 - - (5,028,839) - 5,028,839 -
translation difference
Total transactions with - 12,725,319 (4,182,671) - (33,310,156) (24,767,508)
owners recorded in equity Adjustment of retained earnings
with December 2024 year end - - - - (8,967,920) (8,967,920)
exchange rate
Comprehensive income for
the year Total transactions with 50,000,000 3,922,943 (5,028,839) - (107,862,024) (58,967,920)
owners recorded in equity
Net profit for the year - - - - 90,862,530 90,862,530

Comprehensive income for
Other comprehensive the year
income, net of income tax
Net profit for the year - - - - 121,682,275 121,682,275
Net change in fair value reserve - - - 10,630,451 - 10,630,451

Net change in impairment of - - - 11,392,174 - 11,392,174
FVOCI Other comprehensive
income, net of income tax
Foreign currency translation - - 5,028,839 - - 5,028,839
differences Net change in fair value reserve - - - 7,483,959 - 7,483,959
Total other comprehensive - - 5,028,839 22,022,625 - 27,051,464 Net change in impairment of
income FVOCI - - - 7,572,517 - 7,572,517
Total comprehensive income - - 5,028,839 22,022,625 90,862,530 117,913,994 Foreign currency translation
for the year differences - - (1,904,175) - - (1,904,175)
Balance as at 31 December 300,000,000 72,819,171 5,028,839 (6,071,188) 265,212,144 636,988,966 Total other comprehensive
2023 income - - (1,904,175) 15,056,476 - 13,152,301
Total comprehensive income - - (1,904,175) 15,056,476 121,682,275 134,834,576
The consolidated statement of changes in equity is to be read in conjunction with the notes to and forming part of for the year
the consolidated financial statements set out on pages 6 to 75.
Balance as at 31 December 350,000,000 76,742,114 (1,904,175) 8,985,288 279,032,395 712,855,622
2024
The consolidated statement of changes in equity is to be read in conjunction with the notes to and forming part of
the consolidated financial statements set out on pages 6 to 75.

ANNUAL REPORT 2024 04