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Notes to the
Financial Statements
As at 31 March 2019
44. Explanation of transition of MFRSs (cont’d.)
The effects of transitioning from FRSs to MFRSs, adoptions of MFRS 9 and MFRS 141 are as follows: (cont’d.)
Reconciliation of Statement of Comprehensive Income
For the year ended 31 March 2018 (cont’d.)
Effects
Effects
Effects
Previously
from
from
from Reported
reported
transition adoption of adoption of
under
under FRS
to MFRS
MFRS 9
MFRS 141
MFRS
Group (cont’d.)
RM ‘000
RM ‘000
RM ‘000
RM ‘000
RM ‘000
Total comprehensive income
attributable to:
Equity holders of the
Company
9,983
-
(1,547)
(638)
7,798
Non-controlling interest
11,712
-
-
(235)
11,477
Total comprehensive income
for the year
21,695
-
(1,547)
(873)
19,275
Reconciliation of Statement of Cash Flows
For the year ended 31 March 2018
Effects
Effects
from
from
Previously
adoption
adoption
Reported
reported
of
of
under
under FRS
MFRS 9
MFRS 141
MFRS
Group
RM ‘000
RM ‘000
RM ‘000
RM ‘000
Profit before tax
80,484
(1,547)
(802)
78,135
Depreciation for property, plant and
equipment
19,113
-
3,893
23,006
Amortisation of biological assets
3,893
-
(3,893)
-
Fair value changes on biological assets
-
-
802
802
Allowance for impairment on trade
receivables
55
1,547
-
1,602
Purchase of property, plant and equipment
(13,805)
-
(18,690)
(32,495)
Additions to biological assets
(18,690)
-
18,690
-
45. Authorisation of financial statements for issue
The financial statements for the year ended 31 March 2019 were authorised for issue in accordance with
resolution of the directors on 26 June 2019.
financial
statements
205