PRG Holdings Berhad Annual Report 2021

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 Other comprehensive income/(loss), net of tax (continued) Items that will not be reclassified subsequently to profit or loss: Fair value loss on equity investment at fair value through other comprehensive income (2,422) - (2,422) Total other comprehensive loss, net of tax (19) - (19) Total comprehensive loss for the financial year (27,574) (41) (27,615) (Loss)/Profit attributable to: Owners of the parent - continuing operations (19,018) 468 (18,550) - discontinued operations 5,757 - 5,757 (13,261) 468 (12,793) Non-controlling interests - continuing operations (14,247) (509) (14,756) - discontinued operations (47) - (47) (14,294) (509) (14,803) (27,555) (41) (27,596) Total comprehensive (loss)/income attributable to: Owners of the parent - continuing operations (20,138) 468 (19,670) - discontinued operations 5,757 - 5,757 (14,381) 468 (13,913) Non-controlling interests - continuing operations (13,146) (509) (13,655) - discontinued operations (47) - (47) (13,193) (509) (13,702) (27,574) (41) (27,615) NOTES TO THE FINANCIAL STATEMENTS 193 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 31 December 2021 (cont’d)

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