138 FINANCIAL STATEMENTS & OTHERS ENRA GROUP BERHAD ANNUAL REPORT 2023 Notes To The Financial Statements 31 March 2023 (Cont’d) 18. NON-DISTRIBUTABLE RESERVES Group Company 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 Exchange translation reserve 1,969 532 - - Share options reserve 18 - 18 - 1,987 532 18 - (a) Exchange translation reserve The exchange translation reserve is used to record foreign currency exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the presentation currency of the Group. It is also used to record the exchange differences arising from monetary items which form part of the Group’s net investment in foreign operations, where the monetary item is denominated in either the functional currency of the reporting entity or the foreign operation. (b) Share options reserve The share options reserve represents the effect of equity-settled share options granted to employees. This reserve is made up of the cumulative value of services received from employees for the issue of share options. When options are exercised, the amount from the share options reserve is transferred to share capital. When the share options expire, the amount from the share options reserve is transferred to retained earnings. 19. TRADE AND OTHER PAYABLES Group Company 2023 2022 2023 2022 Note RM’000 RM’000 RM’000 RM’000 Non-current Other payables - third parties 22,830 22,833 - - Current Trade payables - third parties 5,649 8,836 - - Other payables Amounts due to subsidiaries - - 2,114 94 Other payables - third parties 2,190 2,896 18 253 Contingent consideration for business acquisition (d) - - - - Accruals 9,094 12,408 179 1,535 Deposits and advances received 46 9 37 12 Amount due to a related party 2,519 13,095 - - 13,849 28,408 2,348 1,894 Total current trade and other payables 19,498 37,244 2,348 1,894 Total trade and other payables 42,328 60,077 2,348 1,894
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