Yinson Annual Report 2021

90 YINSON HOLDINGS BERHAD SECTION 05 : OUR CAPITALS (1) (10) (8) (1) (1) (1) (2) (2) (1) Profitability REPORTED AND CORE PAT (RM MILLION) FYE 2021 TOTAL NON-CORE ITEMS FYE 2020 TOTAL NON-CORE ITEMS FINANCIAL CAPITAL Reported PAT : RM412 million Total Non-Core Items : (RM323) million Core PAT : RM735 million (104) „ Contract acquisition costs written off (84) „ Deal deposit and bad debts written off 2 „ Fair value gain on marketable securities (3) „ Fair value loss on investment properties 3 „ Gain on remeasurement on step-up acquisition of RSE (33) „ Impairment loss on property, plant and equipment (12) „ Impairment loss on tax recoverable (2) „ Loss on disposal of other investments (13) „ Net loss on foreign exchange (44) „ One-off charge-out of transaction costs related to refinancing of loan (24) „ Other operating expenses 5 „ Reversal of impairment loss on receivables 3 „ Reversal of impairment loss related to joint ventures (26) „ Share of joint venture's impairment loss on property, plant and equipment 19 „ Variation compensation income (net of related costs) (10) „ Warranty costs provided for a project FYE 2020 Reported PAT : RM261 million Total Non-Core Items : (RM32) million Core PAT : RM293 million (1) „ Fair value loss on derivatives (2) „ Fair value loss on investment properties (5) „ Impairment loss on property, plant and equipment (1) „ Impairment loss on receivables (2) „ Impairment loss on tax recoverable (1) „ Loss on disposal of other investments (1) „ Loss on disposal of property, plant and equipment (8) „ One-off sharing of joint venture's shortfall in insurance claims (10) „ Warranty cost provided for a project (1) „ Others (5) (44) (24) 5 3 (26) 19 (10) (33) (12) (2) FYE 2021 (104) (84) 2 (3) 3 (13)