ENRA Group Berhad Annual Report 2019

149 ENRA GROUP BERHAD ∞ Annual Report 2019 page Notes to the Financial Statement 31 March 2019 45. ADOPTION OF NEWMFRSs AND AMENDMENTS TO MFRSs (cont’d) 45.2 Explanation of transition to MFRSs (cont’d) (a) Reconciliation of financial position and equity (cont’d) Group 1 April 2017 Note Previously reported under FRSs RM’000 Effects of MFRS 9 RM’000 Effects of MFRS 15 RM’000 Effects of MFRS 16 RM’000 Restated under MFRSs RM’000 Non-current liabilities Deferred tax liabilities 101 - - - 101 Trade and other payables 1,313 - - - 1,313 Borrowings 17,627 - - - 17,627 Lease liabilities (iii) - - - 1,588 1,588 Redeemable preference shares liability 648 - - - 648 19,689 - - 1,588 21,277 Current liabilities Trade and other payables 82,327 - - - 82,327 Borrowings 45,575 - - - 45,575 Lease liabilities (iii) - - - 1,014 1,014 Current tax liabilities 4,857 - - - 4,857 132,759 - - 1,014 133,773 Liabilities held for sale 7 - - - 7 Total liabilities 152,455 - - 2,602 155,057 Total equity and liabilities 323,460 (6) - 2,526 325,980

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