PRG Holdings Berhad Annual Report 2020

Annual Report 2020 77 Statements of Changes In Equity The accompanying notes form an integral part of the financial statements. Non-distributable Distributable Share Treasury Warrants Fair value Retained Total Note capital shares reserve reserve earnings equity Company RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Balance as at 1 January 2019 83,289 (87) 3,713 - 60,962 147,877 Loss for the financial year - - - - (2,032) (2,032) Fair value loss on equity investments through other comprehensive income 14 - - - (21,875) - (21,875) Total comprehensive loss - - - (21,875) (2,032) (23,907) Transactions with owners Ordinary shares issued pursuant to exercise of warrants 23 21,686 - (2,091) - - 19,595 Ordinary shares issued pursuant to acquisition of land by a subsidiary 23 30,000 - - - - 30,000 Transfer of warrants reserve to retained earnings upon expiry - - (1,622) - 1,622 - Total transactions with owners 51,686 - (3,713) - 1,622 49,595 Balance as at 31 December 2019 134,975 (87) - (21,875) 60,552 173,565 Non-distributable Distributable Share Treasury Fair value Retained Total Note capital shares reserve earnings equity Company RM’000 RM’000 RM’000 RM’000 RM’000 Balance as at 1 January 2020 134,975 (87) (21,875) 60,552 173,565 Loss for the financial year - - - (18,311) (18,311) Fair value loss on equity investments through other comprehensive income 14 - - (2,422) - (2,422) Total comprehensive loss - - (2,422) (18,311) (20,733) Transactions with owners Ordinary shares issued through private placement 23 9,555 - - - 9,555 Total transactions with owners 9,555 - - - 9,555 Balance as at 31 December 2020 144,530 (87) (24,297) 42,241 162,387 For the financial year ended 31 December 2020 cont’d