52 EXCEL FORCE MSC BERHAD -------------------------- Attributable to owners of the parent -------------------------- ------------- Non-distributable ------------------------ Distributable Total Non- Controlling Interests Total Equity Share Capital Treasury Shares Fair Value Reserve Other Reserve Retained Earnings Note RM RM RM RM RM RM RM RM Group At 1 January 2021 89,303,150 (27,560,666) (688,440) (80,745) 31,886,191 92,859,490 - 92,859,490 Profit for the financial year - - - - 12,179,755 12,179,755 - 12,179,755 Other comprehensive income for the financial year - - 5,021,480 - - 5,021,480 - 5,021,480 Transfer upon the disposal of equity investment designated at FVTOCI - - (14,907) - 14,907 - - - Total comprehensive income for the financial year - - 5,006,573 - 12,194,662 17,201,235 - 17,201,235 Transactions with owners: Cancellation of treasury shares 15, 17 (8,126,670) 27,560,666 - - (19,433,996) - - - Change in equity interest in a subsidiary company 8(b) - - - - (545,090) (545,090) 545,090 - Dividends to owners of the parent 29 - - - - (8,390,676) (8,390,676) - (8,390,676) (8,126,670) 27,560,666 - - (28,369,762) (8,935,766) 545,090 (8,390,676) At 31 December 2021 81,176,480 - 4,318,133 (80,745) 15,711,091 101,124,959 545,090 101,670,049 Statements of Changes in Equity For the Financial Year Ended 31 December 2021
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