ENRA Group Berhad Annual Report 2019

153 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 31 March 2018 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 762 - - 762 Right-of-use assets (iii) - - 1,302 1,302 Investment in subsidiaries 13,249 - - 13,249 14,011 - 1,302 15,313 Current assets Trade and other receivables 81,644 - - 81,644 Derivative assets 111 - - 111 Current tax assets 346 - - 346 Cash and bank balances and short term funds 10,110 - - 10,110 92,211 - - 92,211 Assets held for sale 85,575 - - 85,575 Total assets 191,797 - 1,302 193,099 Equity Share capital 144,744 - - 144,744 Reserves (19,803) - (68) (19,871) Total equity 124,941 - (68) 124,873 Non-current liabilities Borrowings 2,757 - - 2,757 Lease liabilities (iii) - - 915 915 2,757 - 915 3,672 Current liabilities Trade and other payables 17,633 - - 17,633 Borrowings 46,466 - - 46,466 Lease liabilities (iii) - - 455 455 64,099 - 455 64,554 Total liabilities 66,856 - 1,370 68,226 Total equity and liabilities 191,797 - 1,302 193,099