40. IFRIC Agenda Decision - Over time transfer of constructed good (“IAS 23”) (continued) The impact of the adoption of the IFRIC Agenda Decision and reclassifications of certain comparative figures in the financial statements of the Group are as follows (continued): Consolidated Statement of Profit or Loss (continued): Effects on adoption As of IFRIC previously Agenda As Group reported Decision restated 31 December 2020 RM’000 RM’000 RM’000 Continuing operations (continued) Other income 3,120 - 3,120 Distribution costs (7,994) - (7,994) Administrative expenses (61,345) - (61,345) Other expenses (1,241) - (1,241) Interest income 15,322 - 15,322 Finance costs (3,377) (284) (3,661) Net losses on impairment of financial assets (13,587) - (13,587) Share of losses of associates, net of tax (345) - (345) Share of profit of a joint venture, net of tax 335 - 335 Loss before tax from continuing operations (32,428) (41) (32,469) Taxation (837) - (837) Loss for the financial year from continuing operations (33,265) (41) (33,306) Discontinued operations Profit for the financial year from discontinued operations, net of tax 5,710 - 5,710 Loss for the financial year (27,555) (41) (27,596) Other comprehensive income/(loss), net of tax Continuing operations Items that may be reclassified subsequently to profit or loss: Foreign currency translations 1,030 - 1,030 Realisation of reserves from disposal of a subsidiary 1,393 - 1,393 Share of other comprehensive income of associates 11 - 11 Share of other comprehensive loss of a joint venture (31) - (31) 2,403 - 2,403 NOTES TO THE FINANCIAL STATEMENTS P R G H O L D I N G S B E R H A D A N N U A L R E P O R T 2 0 2 1 192 31 December 2021 (cont’d)
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