PRG Holdings Berhad Annual Report 2018

Non-distributable Distributable Total Exchange attributable Non- Share Share translation Treasury Warrants Retained to owners of controlling Total Note capital premium reserve shares reserve earnings the parent interests equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Balance as at 1 January 2017 74,555 1,404 26 (87) 4,022 43,982 123,902 (977) 122,925 Effects of adoption of MFRS 1 5 - - - - - (210) (210) (133) (343) Restated balance as at 1 January 2017 74,555 1,404 26 (87) 4,022 43,772 123,692 (1,110) 122,582 Profit for the financial year - - - - - 449 449 4,488 4,937 Foreign currency translations, net of tax - - (2,665) - - - (2,665) (408) (3,073) Reclassification of exchange translation reserve to profit or loss upon partial disposal of a subsidiary 9(e) - - (305) - - - (305) - (305) Share of other comprehensive loss of an associate, net of tax 10 - - (45) - - - (45) - (45) Share of other comprehensive loss of a joint venture, net of tax 11 - - (88) - - - (88) - (88) Total comprehensive income - - (3,103) - - 449 (2,654) 4,080 1,426 Transactions with owners Ordinary shares issued pursuant to exercise of warrants 18 1,771 - - - (171) - 1,600 - 1,600 Shares acquired by non-controlling interests - - - - - 10,517 10,517 23,592 34,109 Partial disposal of a subsidiary 9(e) - - - - - - - 201 201 Dividend paid 28 - - - - - (1,490) (1,490) - (1,490) Total transactions with owners 1,771 - - - (171) 9,027 10,627 23,793 34,420 Transfer pursuant to Companies Act 2016 * 1,404 (1,404) - - - - - - - Balance as at 31 December 2017 77,730 - (3,077) (87) 3,851 53,248 131,665 26,763 158,428 PRG HOLD I NGS BERHAD 75 * Pursuant to the Companies Act 2016, the credit balance in the share premium account has been transferred to the share capital account. CHANGES IN EQUITY STATEMENTS OF FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2018