Distribution of Results in the Asset Behavior of the Angolan Investment Bank, BAI (2018-2022)

Abstract

This research aimed to demonstrate the Distribution of Results in BAI's Asset Behavior, in a time horizon between 2018 and 2022. A bibliographic, historical and comparative research was carried out with a quantitative approach using the documentary analysis technique with the aid of the Excel 2010 platform. The results showed that there were successive increases in BAI's net equity based on the result obtained at the end of each financial year, that after deliberation by the General Meeting, BAI's net equity increased positively in the order of AOA 43,220,382.00, (forty-three million, two hundred and twenty thousand, three hundred and eighty-two kwanzas) through the constitution of Reserves, representing an increase in net equity in the order of 11.76%, of the results obtained in 2022 and distributed to shareholders, the largest share of the dividend distribution was for the other shareholder with 57.88% and the shareholder Mário Alberto dos Santos Barber, with the smallest share of the dividend distributed equivalent to AOA 1,551,534,384.31 (one billion, five hundred and fifty-one million, five hundred and thirty-four thousand, three hundred and eighty-four kwanzas and thirty-one centavos). It was concluded that the Distribution of Profits among Shareholders had a positive impact on BAI's net equity through the creation of Reserves, taking into account the Result recorded at the end of each financial year and the decision of the Board of Directors.