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T otal    Equity    367,801,467    71,439,347   19,458,036    -       2,590,139    10,012,499   -   32,060,674    103,500,021   -       -    (492,534)   (403,990)   (15,910,384)   (16,806,908)   454,494,580



                            Non                    -       -        41,138   -      -       -       -       -
                              Controlling    interest    3,899,966    322,322    1,895,292    1,936,430    2,258,752    88,310    88,310    6,247,028



                                T otal             -         -                      -       (88,310)
                                   363,901,501    71,117,025    17,562,744    2,590,139    9,971,361    30,124,244   101,241,269    (492,534)   (403,990)   (15,910,384)   (16,895,218)   448,247,552



                              Retained    earnings    51,730,369    71,117,025    -       -       2,590,139    -       -       2,590,139    73,707,164    (15,824,809)   (88,310)   -       -       (15,910,384)   (31,823,503)   93,614,030



                          Foreign    currency    translation    reserve    (5,570,719)   17,562,744    -       -       -       -       -       -      -  -   17,562,744    17,562,744    -       -       -       -       -       -       -       -       -       -       -       -       11,992,025

                        attributable to owners of the Bank   Fair value    Capital    reserve    reserve    13,268,889   3,489,080    -       -       -       -       -       -       9,971,361    -       -       -       -       9,971,361    -       -       9,971,361    -       -       -       -       -       -       -       -       -       23,240,250   3,489,080

















                            Share    Treasury    Scheme    Shares    reserve    (1,732,771)   554,898    -       -       -       -       -       -       -       -       (1,553,604)  1,061,070    (403,990)   -       (1,553,604)   657,080    (3,286,375)



                            Other    regulatory    reserves      50,097,911    -       -       -       -       -       -       12,517,301    -       -       -       -       12,517,301    62,615,212   1,211,978



                            Regulatory    risk    reserve    39,625,042    -       -       -       -       -       -       3,307,508    -       -       -       -       3,307,508    42,932,550
                 Consolidated statement of changes in equity


                              Share    premium    197,974,816    -       -       -       -       -       -       -       -       -       -       -       -       197,974,816



                              Share    capital      14,463,986    -       -       -       -       -       -       -       -       -       -       -       -         14,463,986













                         In thousands of Naira  Group  Balance at 1 January 2016  T otal comprehensive income for the year: Profit for the year (Restated. See Note 46) Other comprehensive income, net of tax Unrealised foreign currency translation   difference Realised foreign currency translation difference Actuarial gains on remeasurement of retire-  ment benefit (net fo tax) Net changes in fair value of AFS financial   instruments Fair value changes on AFS financial ins








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