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 Financial Position: Effects on adoption As of IFRIC previously Agenda As Group reported Decision restated 1 January 2020 RM’000 RM’000 RM’000 Current assets Inventories 59,788 (1,330) 58,458 Equity attributable to owners of the parent 158,795 (607) 158,188 Non-controlling interests 60,748 (723) 60,025 31 December 2020 Current assets Inventories 61,576 (1,371) 60,205 Equity attributable to owners of the parent 153,969 (139) 153,830 Non-controlling interests 46,688 (1,232) 45,456 Consolidated Statement of Cash Flows: Group 31 December 2020 Cash flows from operating activities Loss before tax (32,428) (41) (32,469) Finance costs 3,609 284 3,893 Changes in inventories (3,621) 1,371 (2,250) 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 1 194 31 December 2021 (cont’d)
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