Yinson Annual Report 2021

260 YINSON HOLDINGS BERHAD SECTION 07 : ACCOUNTABILITY NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 19. Investment in subsidiaries (continued) (b) Non-controlling interests in subsidiaries The Group's subsidiaries that have material non-controlling interests ("NCI"), based on effective equity interest are as follows: (i) Yinson Production (West Africa) Pte. Ltd. 2021 2020 RM million RM million Effective equity interest held by NCI 26% 26% Carrying value of NCI 81 286 Profit for the financial year attributable to NCI 40 49 Dividend paid to NCI 104 43 The summarised financial information before intercompany eliminations are as follows: As at 31 January Non-current assets 3,204 3,455 Current assets 606 524 Non-current liabilities (3,176) (2,548) Current liabilities (320) (329) Net assets 314 1,102 Financial year ended 31 January Revenue 573 566 Profit for the financial year 152 190 Other comprehensive loss (55) (80) Total comprehensive income 97 110 Cash flows generated from operating activities 439 304 Cash flows generated from investing activities 3 61 Cash flows used in financing activities (279) (369) Net increase/(decrease) in cash and cash equivalents 163 (4) (ii) Yinson Boronia Consortium Pte. Ltd. and its subsidiaries 2021 2020 RM million RM million Effective equity interest held by NCI 25% - Carrying value of NCI 256 - Profit for the financial year attributable to NCI 63 -

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