ENRA Group Berhad Annual Report 2019

150 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 31 March 2018 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 assets Property, plant and equipment 4,531 - - - 4,531 Right-of-use assets (iii) - - - 2,067 2,067 Deferred tax assets 117 - - - 117 Goodwill on consolidation 8,505 - - - 8,505 13,153 - - 2,067 15,220 Current assets Inventories 73,594 - - - 73,594 Trade and other receivables (i),(ii) 69,541 (594) (5,977) - 62,970 Contract assets (ii) - - 5,977 - 5,977 Derivative assets 111 - - - 111 Current tax assets 469 - - - 469 Cash and bank balances and short term funds 46,189 - - - 46,189 189,904 (594) - - 189,310 Assets held for sale 85,156 - - - 85,156 Total assets 288,213 (594) - 2,067 289,686 Equity Share capital 144,744 - - - 144,744 Redeemable convertible preference share equity 409 - - - 409 Reserves 6,858 (594) - (96) 6,168 152,011 (594) - (96) 151,321 Non-controlling interests 13,725 - - (1) 13,724 Total equity 165,736 (594) - (97) 165,045

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