ENRA Group Berhad Annual Report 2019

84 ENRA GROUP BERHAD ∞ Annual Report 2019 page Notes to the Financial Statement 31 March 2019 5. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (a) Right-of-use assets Group Buildings RM’000 Office equipments RM’000 Vessel RM’000 Total RM’000 Cost At 1 April 2017 under FRS 117 - - - - Effects of MFRS 16 3,153 457 - 3,610 Opening of right-of-use assets in accordance with MFRS 16 3,153 457 - 3,610 Addition 618 - - 618 Exchange adjustment (14) - - (14) At 31 March 2018 3,757 457 - 4,214 Addition 594 - 103,990 104,584 Acquisition of a subsidiary 1,725 - - 1,725 Exchange adjustment (71) - 3,842 3,771 At 31 March 2019 6,005 457 107,832 114,294 Accumulated amortisation At 1 April 2017 under FRS 117 - - - - Effects of MFRS 16 1,030 54 - 1,084 Opening of amortisation in accordance with MFRS 16 1,030 54 - 1,084 Amortisation charged for the year 934 137 - 1,071 Exchange adjustment (8) - - (8) At 31 March 2018 1,956 191 - 2,147 Amortisation charged for the year 1,052 137 25,240 26,429 Acquisition of a subsidiary 837 - - 837 Exchange adjustment (41) - (155) (196) At 31 March 2019 3,804 328 25,085 29,217 Net carrying amount as at 31 March 2018 1,801 266 - 2,067 Net carrying amount as at 31 March 2019 2,201 129 82,747 85,077