EXCEL FORCE MSC BERHAD Annual Report 2019

EXCEL FORCE MSC BERHAD - ANNUAL REPORT 2019 52 Attributable to owners of the parent Non-distributable Distributable Share Capital Other Reserve Retained Earnings Total 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 adoption of MFRS 9 13 - - (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 16 255,000 - - 255,000 Dividends to owners of the parent 30 - - (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 2019 (cont’d)