ENRA Group Berhad Annual Report 2020

ENRA Group Berhad - Annual Report 2020 124 NOTES TO THE FINANCIAL STATEMENTS 31 March 2020 32. DISCONTINUED OPERATIONS (Cont’d) c. The following amounts have been included in arriving at loss before tax of the discontinued operations: Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 Loss before tax is arrived at after charging: Interest expenses - 393 - 393 And crediting: Interest income received from: - fixed deposits with licensed banks - 14 - 14 d. The cash flows attributable to the discontinued operations are as follows: Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 (Outflow)/Inflow Operating activities - (1,229) - (1,229) Investing activities - 85,170 - 85,170 Financing activities - (393) - (393) e. Disposal group held for sale and discontinued operations A component of the Group is classified as a discontinued operation when the criteria to be classified as held for sale have been met or it has been disposed of and such a component represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or is a subsidiary acquired exclusively with a view to resale. When an operation is classified as discontinued operation, the comparative statement of profit or loss and other comprehensive income is re-presented as if the operation had been discontinued from the beginning of the comparative period.

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