Yinson Annual Report 2021

263 ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 20. Investment in joint ventures (continued) Summarised financial information of the material joint ventures, based on its MFRS/IFRS financial statements are set out below: (i) PTSC South East Asia Pte. Ltd. 2021 2020 RM million RM million Summarised statement of financial position: Current assets* 73 74 Non-current assets 344 393 Current liabilities (1) (1) Non-current liabilities - (1) Net assets 416 465 Proportion of the Group's ownership 49% 49% Carrying amount of the investment 204 228 * Included in current assets are cash and bank balances of RM64 million (2020: RM56 million). 2021 2020 RM million RM million Summarised statement of comprehensive income: Revenue 37 45 Cost of sales* (46) (45) Interest income - 1 (Loss)/Profit before tax (9) 1 Income tax expense (2) (3) Loss for the financial year (11) (2) Other comprehensive loss (5) - Total comprehensive loss (16) (2) Group's share of loss for the financial year (5) (1) Group's share of other comprehensive loss (2) - Group’s share of total comprehensive loss (7) (1) Dividend received from joint venture 17 14 * Included in cost of sales is depreciation of RM45 million (2020: RM45 million).