Consolidated Annual Statement of changes in equity

for the year ended 31 December 2021

Attributable to the parent Non-controlling interests Total equity
Notes Share capital Treasury shares Statutory reserves Revaluation reserve — property, plant and equipment Reserve from financial assets at fair value through other comprehensive income Translation of foreign operations reserve Other equity components (reserve on warrants issue) Retained earnings Total
BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000 BGN’000
Balance at 1 January 2020 28 134 798 (34 142) 59 297 28 871 2 873 4 078 —  360 656 556 431 19 341 575 772
Changes in equity for 2020
Effect of treasury shares acquisition - 486 - - - - - (144) 342 - 342
Distribution of profit for: - - 4 038 - - - - (17 868) (13 830) - (13 830)
* statutory reserves - - 4 038 - - - - (4 038) - - -
* distribution of dividends on 2019 profit - - - - - - - (8 798) (8 798) - (8 798)
* distribution of 6-month dividends on 2020 profit - - - - - - - (5 032) (5 032) - (5 032)
Effects assumed by non-controlling interests on: - - - - - - - (11 851) (11 851) (611) (12 462)
* acquisition/(disposal) of subsidiaries: - - - - - - - - - (598) (598)
* distribution of dividends - - - - - - - - - (6 617) (6 617)
* increase in the interest in subsidiaries - - - - - - - (11 893) (11 893) 6 530 (5 363)
* decrease in the interest in subsidiaries - - - - - - - 42 42 74 116
Total comprehensive income for the year, including: - - - (37) (637) (6 763) - 29 614 22 177 (5 404) 16 773
* net profit for the year - - - - - - - 29 805 29 805 (4 525) 25 280
* other comprehensive income, net of taxes - - - (37) (637) (6 763) - (191) (7 628) (879) (8 507)
Transfer to retained earnings - - - (409) 46 - - 363 - - -
Balance at 31 December 2020 28 134 798 (33 656) 63 335 28 425 2 282 (2 685) - 360 770 553 269 13 326 566 595
Balance at 1 January 2021 134 798 (33 656) 63 335 28 425 2 282 (2 685) - 360 770 553 269 13 326 566 595
Changes in equity for 2021
Effect of treasury shares acquisition - (16 628) - - - - - - (16 628) - (16 628)
Other equity components, incl.: - - - - - - 12 512 - 12 512 - 12 512
* issue value - - - - - - 12 579 - 12 579 - 12 579
* transaction costs - - - - - - (67) - (67) - (67)
Distribution of profit for: - - 2 866 - - - - (2 866) - - -
* statutory reserves - - 2 866 - - - - (2 866) - - -
Effects assumed by non-controlling interests on: - - - - - - - (4 148) (4 148) (3 161) (7 309)
* acquisition/(disposal) of subsidiaries: - - - - - - - - - 1 196 1 196
* increase in the interest in subsidiaries - - - - - - - (4 148) (4 148) (4 357) (8 505)
Total comprehensive income for the year, including: - - - 9 485 (355) 3 367 - 89 473 101 970 1 728 103 698
* net profit for the year - - - - - - - 89 496 89 496 2 207 91 703
* other comprehensive income, net of taxes - - - 9 485 (355) 3 367 - (23) 12 474 (479) 11 995
Transfer to retained earnings - - - (1 122) (283) - - 1 405 - - -
Balance at 31 December 2021 28 134 798 (50 284) 66 201 36 788 1 644 682 12 512 444 634 646 975 11 893 658 868