221 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 ACCOUNTABILITY (FINANCIAL STATEMENTS) 3. Standards, amendments to published standards and interpretations, which are applicable and adopted by the Group and the Company (continued) The detailed impact of change in accounting policy to the Group are set out below: Impact to Statement of Cash Flows Group As previously reported RM million Effects of change in accounting policy RM million As restated RM million For the financial year ended 31 January 2022 Cash flows from investing activities Net movement in restricted cash (847) 764 (83) Net cash flows used in investing activities (857) 764 (93) Net increase in cash and cash equivalents 118 764 882 Effects of foreign exchange rate changes 48 24 72 Cash and cash equivalents at beginning of the year 1,329 492 1,821 Cash and cash equivalents at end of the year 1,495 1,280 2,775 Group Before effects of change in accounting policy RM million Effects of change in accounting policy RM million As restated RM million For the financial year ended 31 January 2023 Cash flows from investing activities Net movement in restricted cash 851 (851) - Net cash flows used in investing activities (190) (851) (1,041) Net decrease in cash and cash equivalents (634) (851) (1,485) Effects of foreign exchange rate changes 85 47 132 Cash and cash equivalents at beginning of the year 1,495 1,280 2,775 Cash and cash equivalents at end of the year 946 476 1,422
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