Page 86 - ACCESS ANNUAL REPORT 2019
P. 86

STATEMENT OF CHANGES IN EQUITY
 All amounts are in thousands o  Ghana Cedis 
The Bank
 ear ended    Dece ber      Stated Statutory Credit risk Income Fair va  e  ota  capita  reserve reserve s rp  s reserve
 t 1  anuary 2019    ,       ,       ,       ,            ,   
 rofit for the year - - - 173,704 -    ,     hanges in fair va ue of he d to co  ect and 
se   financia  assets, net of ta  - - - - (1,644)   ,    
 ota  co prehensive inco e - - -    ,      ,        ,   
 ransfer to credit risk reserve - -   ,       ,     - -  ransfer to statutory reserve -   ,    -    ,     - -
 ota  transactions with owners -   ,      ,        ,     - -
At    Dece ber         ,       ,       ,     ,      ,        ,   
 ear ended    Dece ber      Stated Statutory Credit risk Income Fair va  e  ota  capita  reserve reserve s rp  s reserve
 estated  a ance at 1  anuary 201  144,738 129,279 60,260 33,285 11,797 378,338
 rofit for the year       49,846   49,846  hanges in fair va ue of avai a  e for sa e
financia  assets, net of ta          (11,166) (11,166)
 ota  comprehensive income       49,846 (11,166) 38,680
 ransfer to stated capita 
 ost of transfer to stated capita   ransfer to credit risk reserve  ransfer to statutory reserve  ights issue of shares
37,154               56,289   24,923  
218,108    
(37,154) (3,386) (56,289) (24,923)  
      (3,386)           218,108
 ota  transactions with owners 255,262 24,923 56,289 (121,752)   214,722
 t  1  ecem er 201  400,000 154,202 116,549 (39,642) 631 631,740
The notes on pages 87 to 151 are an integral part of these financial statements.
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