Bursa Malaysia • Annual Report 2013
102
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.)
(iii) The following are reconciliations of statements of comprehensive income 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
Profit for the year
157,746
501
(1,361)
156,886
Actuarial gains on defined
benefit obligations
-
3,413
-
3,413
Income tax relating to actuarial gains
on defined benefit obligations
-
(854)
-
(854)
Total comprehensive income
for the year
157,821
3,060
(1,361)
159,520
Company
Profit for the year
150,548
501
(113)
150,936
Actuarial gains on defined
benefit obligations
-
3,413
-
3,413
Income tax relating to actuarial gains
on defined benefit obligations
-
(854)
-
(854)
Total comprehensive income
for the year
150,646
3,060
(113)
153,593
Notes to the Financial Statements
31 December 2013
