Consolidated Statement of Comprehensive Income

For the year ended 31 December 2023 > Bupa Arabia for Cooperative Insurance Company (A Saudi Joint Stock Company)

		2023 SR ’000	2022 Restated* SR ’000
NET INCOME ATTRIBUTED TO THE SHAREHOLDERS AFTER ZAKAT AND INCOME TAX		940,163	805,117
Other comprehensive income/(loss)
A. Items that will not be reclassified to consolidated statement of income in subse quent years
Actuarial (losses)/gains on end-of-service benefits		(6,655)	16,595
Net changes in fair value of investments measured at FVOCI – equity instruments		15,255	(190,725)
B. Items that are or may be reclassified to consolidated statements of income in subsequent years
Net changes in fair value of investments measured at FVOCI – debt instruments		58,152	(104,733)
Net changes in allowance for expected credit losses of investments measured at FVOCI – debt instruments		396	344
Total other comprehensive income/(loss)		67,148	(278,519)
Total comprehensive income for the year		1,007,311	526,598

*Comparative information has been restated (refer note 4).

The accompanying notes 1 to 35 form an integral part of these consolidated financial statements.