EXCEL FORCE MSC BERHAD Annual Report 2018

51 ANNUAL REPORT 2018 Attributable to owners of the parent Distributable Share Other Retained Total Capital Reserve Earnings Equity Note RM RM RM RM Group At 1 January 2018, as previously reported 20,743,365 (80,745) 25,909,341 46,571,961 Effect of adopting MFRS 9 [Note 2(a)] 11 - - (65,044) (65,044) At 1 January 2018, as restated 20,743,365 (80,745) 25,844,297 46,506,917 Profit for the financial year, representing total comprehensive income for the financial year - - 6,657,362 6,657,362 Transactions with owners: Issuance of ordinary shares 15 255,000 - - 255,000 Dividends to owners of the parent 27 - - (6,217,230) (6,217,230) 255,000 - (6,217,230) (5,962,230) At 31 December 2018 20,998,365 (80,745) 26,284,429 47,202,049 Statements Of Changes In Equity For The Financial Year Ended 31 December 2018

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