46. Supplementary capital and other capitals

The following table present changes in supplementary capital and other reserve capitals:

Supplementary capital	12 months ended 31.12.2019	12 months ended 31.12.2018
Opening balance	9,111,033	5,127,086
Issue of shares	–	3,986,814
Issue costs	(57)	(2,867)
Closing balance	9,110,976	9,111,033

Other reserve capital	12 months ended 31.12.2019	12 months ended 31.12.2018
General banking risk fund	627,154	627,154
Revaluation reserve	125,251	141,179
Other reserve capital	945,603	580,864
Total	1,698,008	1,349,197

General banking risk fund created from net profit	12 months ended 31.12.2019	12 months ended 31.12.2019
Opening balance	627,154	627,154
Distribution of retained earnings	–	–
Closing balance	627,154	627,154

Revaluation reserve	12 months ended 31.12.2019	12 months ended 31.12.2018
Opening balance	141,179	141,988
Net gain/loss on changes in fair value of financial assets measured through other comprehensive income	(18,745)	789
Actuarial valuation of employee benefits	(924)	(1,107)
Deferred income tax	3,741	(491)
Closing balance	125,251	141,179

Other reserve capital	12 months ended 31.12.2019	12 months ended 31.12.2018
Opening balance	580,864	282,475
Distribution of retained earnings	–	298,389
Closing balance	580,864	580,864

Retained earnings	12 months ended 31.12.2019	12 months ended 31.12.2018
Opening balance	(408,214)	16,815
Distribution of net profit for the period	(4,361)	(18,682)
Implementation of IFRS 9	–	(407,752)
Other	861	1,405
Closing balance	(411,714)	(408,214)

Changes in revaluation reserve related to gains/losses on financial assets available for sale measurement at fair value through other comprehensive income

Changes in revaluation reserve related to gains/losses on financial assets measurement at fair value through other comprehensive income	2019		2018
	Book value	Deferred tax	Book value	Deferred tax
Opening balance	166,922	(31,715)	166,133	(31,014)
gains/losses on financial assets available for sale measurement at fair value through other comprehensive income, recognized in equity	(19,460)	3,697	(38,415)	6,748
reclassification due to sale of financial assets measured at fair value through other comprehensive income/available for sale, to profit or loss	715	(136)	39,204	(7,449)
Closing balance	148,177	(28,154)	166,922	(31,715)

45. The shareholder’s structure of BNP Paribas Bank Polska S.A.

Annual report 2019

47. Dividends paid