Dagang NeXchange Berhad Annual Report 2018

Attributable to owners of the Company Non-distributable Distributable Share Non- Share Warrant option Translation Fair value Retained controlling Total Note capital reserve reserve reserve reserve earnings Total interests equity Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 At 31 December 2017/ 1 January 2018 353,502 5,691 998 (6,150) - 72,864 426,905 (2,548) 424,357 Adjustment on initial application of MFRS 9, net of tax 36 - - - - - (4,273) (4,273) - (4,273) At 1 January 2018, restated 353,502 5,691 998 (6,150) - 68,591 422,632 (2,548) 420,084 Profit for the year - - - - - 35,345 35,345 16,547 51,892 Fair value changes of equity instruments - - - - (734) - (734) - (734) Foreign currency translation differences for foreign operations - - - 92 - - 92 - 92 Share of other comprehensive income of equity- accounted associates - - - 3,867 - - 3,867 - 3,867 Total comprehensive income for the year - - - 3,959 (734) 35,345 38,570 16,547 55,117 Contributions by and distributions to owners of the Company - Effect of acquisition of subsidiaries - - - - - - - (29,844) (29,844) - Effect of disposal of subsidiaries - - - (73) - - (73) 2,263 2,190 - Share options exercised 820 - (167) - - - 653 - 653 820 - (167) (73) - - 580 (27,581) (27,001) Changes in a subsidiary’s ownership interests that do not result in a loss of control - - - - - (7,186) (7,186) 496 (6,690) Total transactions with owners of the Company 820 - (167) (73) - (7,186) (6,606) (27,085) (33,691) At 31 December 2018 354,322 5,691 831 (2,264) (734) 96,750 454,596 (13,086) 441,510 Note 15 Note 15 Note 15 Note 15 Note 15 Note 16 101 Annual Report 2018 Statements Of Changes In Equity FOR THE YEAR ENDED 31 DECEMBER 2018 (CONTINUED) FINANCIAL STATEMENTS