ANNUAL REPORT 2014
111
NOTES TO THE
FINANCIAL STATEMENTS
37. Significant changes in accounting policies (continued)
37.3 Financial impact on the Group’s financial position and comprehensive income
The following tables summarise the impacts of the changes on the Group’s financial position and
comprehensive income.
i)
Consolidated statements of financial position
1.1.2013
31.12.2013
As
previously
stated
Effect of
adoption
As
restated
As
previously
stated
Effect of
adoption
As
restated
Group
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
Non-current assets
Investment properties
17,002 70,797 87,799 16,617 75,300 91,917
Equity
Reserves
698,840 67,257 766,097 727,960 71,758 799,718
Non-current liabilities
Deferred tax liabilities
1,344
3,540
4,884
2,010
3,542
5,552
ii)
Consolidated statements of profit or loss and other comprehensive income
As previously
stated
Effect of
adoption of
revaluation
model
As
restated
RM’000
RM’000
RM’000
Period ended 31 December 2013
Administration expense
(71,801)
747
(71,054)
Other income
8,732
3,755
12,487
Profit before tax
177,502
4,502
182,004
Tax expense
(40,634)
(1)
(40,635)
Profit for the period
136,868
4,501
141,369
Profit for the period attributable to:
Owners of the Company
123,789
4,501
128,290
Total comprehensive income attributable to owners of
the Company
120,116
4,501
124,617
Basis earnings per ordinary shares (sen)
63.3
2.3
65.6
iii) Consolidated statement of cash flow
Period ended 31 December 2013
Profit before tax
177,502
4,502
182,004
Non-cash and non-operating items
27,052
(4,502)
22,550
