ENRA Group Berhad Annual Report 2019

152 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) Company 1 April 2017 Note Previously reported under FRSs RM’000 Effects of MFRS 9 RM’000 Effects of MFRS 16 RM’000 Restated under MFRSs RM’000 Non-current assets Property, plant and equipment 792 - - 792 Right-of-use assets (iii) - - 1,451 1,451 Investment in subsidiaries 10,909 - - 10,909 11,701 - 1,451 13,152 Current assets Trade and other receivables 57,741 - - 57,741 Derivative assets 73 - - 73 Current tax assets 1,103 - - 1,103 Cash and bank balances and short term funds 5,174 - - 5,174 64,091 - - 64,091 Assets held for sale 85,575 - - 85,575 Total assets 161,367 - 1,451 162,818 Equity Share capital 144,744 - - 144,744 Reserves (30,427) - (46) (30,473) Total equity 114,317 - (46) 114,271 Non-current liabilities Borrowings 11,102 - - 11,102 Lease liabilities (iii) - - 1,070 1,070 11,102 - 1,070 12,172 Current liabilities Trade and other payables 8,470 - - 8,470 Borrowings 27,478 - - 27,478 Lease liabilities (iii) - - 427 427 35,948 - 427 36,375 Total liabilities 47,050 - 1,497 48,547 Total equity and liabilities 161,367 - 1,451 162,818