ENRA Group Berhad Annual Report 2018

106 E N R A G R O U P B E R H A D ( 2 3 6 8 0 0 - T ) NOTES TO THE FINANCIAL STATEMENTS 31 March 2018 cont’d 33. DISCONTINUED OPERATIONS (Cont’d) (c) The following amounts have been included in arriving at profit/(loss) before tax of the discontinued operations: Group Company 2018 2017 2018 2017 Note RM’000 RM’000 RM’000 RM’000 Profit/(Loss) before tax is arrived at after charging: Auditors’ remuneration 3 3 - - Depreciation of property, plant and equipment 34 251 34 251 Fair value adjustments on investment properties 5 - 79,076 - 79,288 Impairment loss on disposal group 16 - 7,846 - 7,238 Interest expenses 2,527 2,727 2,527 2,727 And crediting: Interest income received from: - fixed deposits with licensed banks 50 51 50 51 (d) The cash flows attributable to the discontinued operations are as follows: Group Company 2018 2017 2018 2017 RM’000 RM’000 RM’000 RM’000 Inflow/(Outflow) Operating activities 5,801 5,478 5,909 5,623 Investing activities 50 51 50 51 Financing activities (2,527) (2,728) (2,527) (2,728) (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.