Page 167 - ACCESS BANK ANNUAL REPORTS_eBook

T otal Equity 360,428,904 64,026,135 2,590,139 10,063,039 12,653,178 76,679,313 - (15,910,384) - 884,777 (403,990) (15,429,597) 421,678,620

Retained earnings 49,459,102 64,026,135 2,590,139 - 2,590,139 66,616,274 (6,835,804) (15,910,384) - - - (22,746,188) 93,329,188

Fair value reserve 13,291,054 - - 10,063,039 10,063,039 10,063,039 - - - - - - 23,354,093

Capital Reserve 3,489,081 - - - - - - - - - - - 3,489,081

Share Scheme reserve 527,331 - - - - - - - - 884,777 (403,990) 480,787 1,008,118

Other regulatory reserves 43,397,152 - - - - - 9,603,920 - - - - 9,603,920 53,001,072

Regulatory risk reserve 37,826,382 - - - - - (2,768,116) - - - - (2,768,116) 35,058,266

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

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

Statement of changes in equity In thousands of Naira Balance at 1 January, 2016 T otal comprehensive income for the year: Profit for the year Other comprehensive income, net of tax Actuarial gain on remeasurement of retirement benefit Net changes in fair value of AFS financial instruments T otal other comprehensive income T otal comprehensive income Transactions with equity holders, recorded directly T ransfers for the year Dividend paid to equit

in equity:
Bank

Access BAnk Plc 167
Annual Report & Accounts 2017