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 |