Bursa Malaysia • Annual Report 2013
101
Financial Reports
2. Significant accounting policies (cont’d.)
2.2 Adoption of new and revised MFRSs and changes in accounting policies (cont’d.)
(c) Financial effects arising from the adoption of MFRS 119
Employee Benefits (revised)
and change in accounting policy on fines (cont’d.)
(ii) The following are reconciliations of income statements of the Group and of the Company for the financial year ended 31 December 2012:
As
previously
reported
Note 2.2(a)(i)
Effect of
adoption of
MFRS 119
Note 2.2(b)
Effect of change
in accounting
policy for fines
Restated
RM’000
RM’000
RM’000
RM’000
Group
Other income
38,617
-
(2,496)
36,121
Staff costs
(102,481)
668
-
(101,813)
Other operating expenses
(74,857)
-
1,135
(73,722)
Profit before tax
216,032
668
(1,361)
215,339
Income tax expense
(58,286)
(167)
-
(58,453)
Profit for the year
157,746
501
(1,361)
156,886
Company
Operating revenue
315,214
-
(1,248)
313,966
Staff costs
(94,656)
668
-
(93,988)
Other operating expenses
(53,815)
-
1,135
(52,680)
Profit before tax
159,796
668
(113)
160,351
Income tax expense
(9,248)
(167)
-
(9,415)
Profit for the year
150,548
501
(113)
150,936
Notes to the Financial Statements
31 December 2013
