5.8 The following financial statements relate to Regent Bhd Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 31 December x3 RM 710 Material consumed Staff cost Depreciation Gain on disposal of plant Impairment loss of intangibles Other operating expenses (148) (65) (63) 240 (14) Interest expense Interest income Taxation (64) 168 14 182 Surplus on revaluation of property Total comprehensive income Statements of Financial Position as at 31 December RM m 542 548 RM m Non-current assets Property, plant and equipment Intangible assets 400 Current assets Inventories Trade receivables Interest receivables Investments Cash Total assets 310 4 42 alance 190 742 1,290 576 984 Ordinary shares of RM1 each Share premium Revaluation reserve Retained profits Long-term loans Finance lease creditor Deferred tax 180 128 14 110 186 84 40 100 24 819 20 Current liabilities Trade payables Tax payable Interest payable Finance lease creditor Bank overdraft 432 6 10 16 324 471 1,290