p 307 MISC BERHAD - Annual Report 2014 40. Discontinued operations The Group effectively ceased its Liner related business operations upon delivery of cargo under its final Perdana service voyage in June 2012. All outstanding business cessation processes were completed in the fourth quarter ended 31 December 2012. Financial statement disclosures The results of the Liner related business for the prior year ended 31 December 2013 has been presented separately in the income statement as “Profit/(loss) after taxation from discontinued operations”. The net cash flows attributable to the Liner related business operations have also been presented separately in the statements of cash flows. (a) Income statements disclosures The results of the Liner related business operations for the year ended 31 December are as follows: Group Corporation 2014 2013 2014 2013 RM’000 RM’000 RM’000 RM’000 Revenue – 585 – 6 Cost of sales – (25) – – Gross profit – 560 – 6 Other operating income – 1,375 – 522 Net gain on disposal of a subsidiary – 312 – – Finance income – 135 – – General and administrative expenses – (6,854) – (2,399) Reversal of liner exit provisions – 8,265 – 9,508 – 3,793 – 7,637 Share of loss of joint ventures – (10) – – Profit before taxation from discontinued operations (Note 40(c)) – 3,783 – 7,637 Taxation – 527 – – Profit after taxation from discontinued operations – 4,310 – 7,637
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