| Schedule of other reserves |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | Fair value | | | | | | | | | | | | | through | | | | | | | | | | | | | other | | | | | | | | | | | | | compre- | | | | | | | | Foreign | | | | | hensive | | Restruct- | | Share- based | | Loss on | | exchange | | | | | income | | uring | | payment | | transactions | | translation | | | | | reserve | | reserve | | reserve | | between owners | | reserve | | Total | | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | | | | | | | | | | | | | | At January 1, 2021 | | (6) | | 4,019 | | 511,547 | | (840,359) | | (160,706) | | (485,505) | Other comprehensive income | | 3 | | — | | — | | — | | (22,560) | | (22,557) | Recognition of share-based payment expense | | — | | — | | 13,003 | | — | | — | | 13,003 | SBP reserve converted to share capital | | — | | — | | (342,768) | | — | | — | | (342,768) | Other reclassifications related to share-based payment | | — | | — | | (5,084) | | — | | — | | (5,084) | At December 31, 2021 | | (3) | | 4,019 | | 176,698 | | (840,359) | | (183,266) | | (842,911) | | | | | | | | | | | | | | At January 1, 2022 | | (3) | | 4,019 | | 176,698 | | (840,359) | | (183,266) | | (842,911) | Other comprehensive income* | | — | | — | | — | | — | | 59,521 | | 59,521 | Recognition of share-based payment expense | | — | | — | | 13,423 | | — | | — | | 13,423 | SBP reserve converted to share capital | | — | | — | | (88,469) | | — | | — | | (88,469) | Other reclassifications related to share-based payment | | — | | — | | (2,835) | | — | | — | | (2,835) | At December 31, 2022 | | (3) | | 4,019 | | 98,817 | | (840,359) | | (123,745) | | (861,271) | | | | | | | | | | | | | | At January 1, 2023 | | (3) | | 4,019 | | 98,817 | | (840,359) | | (123,745) | | (861,271) | Other comprehensive income | | 12 | | — | | — | | — | | 950,843 | | 950,855 | Recognition of share-based payment expense | | — | | — | | 13,168 | | — | | — | | 13,168 | SBP reserve converted to share capital | | — | | — | | (92,896) | | — | | — | | (92,896) | Other reclassifications related to share-based payment | | — | | — | | (1,426) | | — | | — | | (1,426) | At December 31, 2023 | | 9 | | 4,019 | | 17,663 | | (840,359) | | 827,098 | | 8,430 |
*Re-presented to reflect the remeasurement period adjustments, as required by IFRS 3, in respect of updates to the accounting for the MTN SA Acquisition in May 2022.
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