ENRA Group Berhad Annual Report 2019

151 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 liabilities Deferred tax liabilities 243 - - - 243 Trade and other payables 104 - - - 104 Borrowings 3,398 - - - 3,398 Lease liabilities (iii) - - - 1,233 1,233 Redeemable preference shares liability 703 - - - 703 4,448 - - 1,233 5,681 Current liabilities Trade and other payables 44,514 - - - 44,514 Borrowings 72,464 - - - 72,464 Lease liabilities (iii) - - - 931 931 Current tax liabilities 1,044 - - - 1,044 118,022 - - 931 118,953 Liabilities held for sale 7 - - - 7 Total liabilities 122,477 - - 2,164 124,641 Total equity and liabilities 288,213 (594) - 2,067 289,686

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