Serba Dinamik Annual Report 2018

278 ANNUAL REPORT 2018 SERBA DINAMIK HOLDINGS BERHAD N O T E S T O T H E F I N A N C I A L S TAT E M E N T 34. Significant changes in accounting policies (continued) 34.1 Impacts on financial statements (continued) a) Statement of financial position As previously MFRS 15 As reported adjustments restated Group RM’000 RM’000 RM’000 31 December 2017 Contract assets - 40,540 40,540 Trade and other receivables 880,334 ( 40,540) 839,794 Others 1,680,084 - 1,680,084 __________ __________ __________ Total assets 2,560,418 - 2,560,418 ========= ========= ========= b) Statement of cash flows For the year ended 31 December 2017 Profit before tax 346,071 - 346,071 Adjustments for: Changes in contract assets - 29,613 29,613 Changes in trade and other receivables ( 184,334) ( 29,613) ( 213,947) Others ( 76,399) - ( 76,399) __________ __________ __________ Net cash from operating activities 85,338 - 85,338 ========= ========= =========