PRG Holdings Berhad Annual Report 2020

Annual Report 2020 75 Statements of Changes In Equity Non-distributable Distributable Total attributable Exchange to owners Non- Share translation Treasury Warrants Fair value Retained of the controlling Total Note capital reserve shares reserve reserve earnings 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 2019 83,289 (2,881) (87) 3,713 - 47,924 131,958 40,199 172,157 Effects of adoption of MFRS 16 - - - - - (229) (229) (193) (422) Restated balance as at 1 January 2019 83,289 (2,881) (87) 3,713 - 47,695 131,729 40,006 171,735 Loss for the financial year - - - - - (49,684) (49,684) (23,763) (73,447) Foreign currency translations, net of tax - (1,129) - - - - (1,129) (957) (2,086) Fair value loss on equity investments through other comprehensive income 14 - - - - (21,875) - (21,875) - (21,875) Share of other comprehensive loss of associates, net of tax 12 - (49) - - - - (49) - (49) Share of other comprehensive loss of a joint venture, net of tax 13 - (21) - - - - (21) - (21) Total comprehensive loss - (1,199) - - (21,875) (49,684) (72,758) (24,720) (97,478) Transactions with owners Ordinary shares issued pursuant to exercise of warrants 23 21,686 - - (2,091) - - 19,595 - 19,595 Shares acquired by non-controlling interests - - - - - 50,229 50,229 45,462 95,691 Ordinary shares issued pursuant to acquisition of land by a subsidiary 23 30,000 - - - - - 30,000 - 30,000 Transfer of warrants reserve to retained earnings upon expiry - - - (1,622) - 1,622 - - - Total transactions with owners 51,686 - - (3,713) - 51,851 99,824 45,462 145,286 Balance as at 31 December 2019 134,975 (4,080) (87) - (21,875) 49,862 158,795 60,748 219,543 For the financial year ended 31 December 2020