296 YINSON HOLDINGS BERHAD ACCOUNTABILITY NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2022 19. Investment in subsidiaries (continued) (b) Non-controlling interests in subsidiaries The Group’s subsidiaries that have material non-controlling interests (“NCI”), based on effective equity interest are as follows: (i) Yinson Production (West Africa) Pte. Ltd. 2022 2021 RM million RM million Effective equity interest held by NCI 26% 26% Carrying value of NCI 125 81 Profit for the financial year attributable to NCI 59 40 Dividend paid to NCI 62 104 The summarised financial information before intercompany eliminations are as follows: As at 31 January Non-current assets 3,152 3,204 Current assets 497 606 Non-current liabilities (2,917) (3,176) Current liabilities (253) (320) Net assets 479 314 Financial year ended 31 January Revenue 566 573 Profit for the financial year 225 152 Other comprehensive income/(loss) 165 (55) Total comprehensive income 390 97 Cash flows generated from operating activities 539 439 Cash flows generated from investing activities 1 3 Cash flows used in financing activities (617) (279) Net (decrease)/increase in cash and cash equivalents (77) 163
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