AUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31/12/2019 RM Million 3,698.6 (79.1) 3,733.8 AS AT 31/12/2018 RM Million 3,667.1 (159.3) 4,017.4 SHARE CAPITAL OTHER RESERVES RETAINED PROFITS TOTAL CAPITAL AND RESERVES ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY NON-CONTROLLING INTERESTS TOTAL EQUITY 7,353.3 (8002) 6,553.1 7,525.2 (509.7) 7,015.5 8,337.2 Borrowings Lease liabilities Derivative financial instruments Deferred tax liabilities Deferred income Trade and other payables NON-CURRENT LIABILITIES 7,698.8 1,619.1 1.7 1,424.1 1,744.1 82.4 1,661.3 1,470.9 21.5 12,570.2 11,490.9 19,123.3 18,506.4 15,263.3 490.0 Property, plant and equipment Intangible assets Right-of-use assets Associate Equity investments at fair value through other comprehensive income (FVOCI) Investments at fair value through profit or loss (FVTPL) Receivables at FVOCI Other non-current receivables Derivative financial instruments Deferred tax assets 14,259.5 493.2 1.1152 81.1 139.8 49.6 268.0 425.0 158.4 18.5 74.3 148.0 76.7 239.4 737.7 254.4 17.9 NON-CURRENT ASSETS 17,008.3 17,301.7 Inventories Non-current assets held for sale Trade and other receivables Contract assets Contract cost assets Receivables at FVOCI Derivative financial instruments Investments at fair value through other comprehensive income (FVOCI) Investments at fair value through profit or loss (FVTPL) Financial assets at fair value through profit or loss (FVTPL) Cash and bank balances 102.0 0.6 2,434.5 641.6 219.1 14.3 95.6 157.8 6.0 1.5 4,918.4 134.6 18.9 2,405.2 624.5 224.5 13.1 147.9 6.0 1.8 2,826.3 CURRENT ASSETS 8,591.4 6,402.8 Trade and other payables Contract liabilities Customer deposits Borrowings Lease liabilities Tax and zakat 3,604.4 987.4 298.0 1,034.3 295.8 256.5 3,610.3 907.9 352.8 234.1 93.0 6,476.4 5,198.1 CURRENT LIABILITIES NET CURRENT ASSETS 2,115.0 1,204.7 19,123.3 18,506.4 NET ASSETS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY (sen) 195.3 200.3 (The above consolidated statement of financial position should be read in conjunction with the audited financial statements for the financial year ended 31 December 2018) a. Explain the presentations of intangible assets presented in the statements of financial position. Determine/Suggest the decisions that the investors or shareholders may take based on this information. Determine the decision would be difficult to take on the basis of just this information. b. State the notes to the accounts (if any) relating to intangible assets. Explain how do they enlarge the decision analysis possibilities offered to shareholders and investors. Show any impairment of the asset for the year. AUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31/12/2019 RM Million 3,698.6 (79.1) 3,733.8 AS AT 31/12/2018 RM Million 3,667.1 (159.3) 4,017.4 SHARE CAPITAL OTHER RESERVES RETAINED PROFITS TOTAL CAPITAL AND RESERVES ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY NON-CONTROLLING INTERESTS TOTAL EQUITY 7,353.3 (8002) 6,553.1 7,525.2 (509.7) 7,015.5 8,337.2 Borrowings Lease liabilities Derivative financial instruments Deferred tax liabilities Deferred income Trade and other payables NON-CURRENT LIABILITIES 7,698.8 1,619.1 1.7 1,424.1 1,744.1 82.4 1,661.3 1,470.9 21.5 12,570.2 11,490.9 19,123.3 18,506.4 15,263.3 490.0 Property, plant and equipment Intangible assets Right-of-use assets Associate Equity investments at fair value through other comprehensive income (FVOCI) Investments at fair value through profit or loss (FVTPL) Receivables at FVOCI Other non-current receivables Derivative financial instruments Deferred tax assets 14,259.5 493.2 1.1152 81.1 139.8 49.6 268.0 425.0 158.4 18.5 74.3 148.0 76.7 239.4 737.7 254.4 17.9 NON-CURRENT ASSETS 17,008.3 17,301.7 Inventories Non-current assets held for sale Trade and other receivables Contract assets Contract cost assets Receivables at FVOCI Derivative financial instruments Investments at fair value through other comprehensive income (FVOCI) Investments at fair value through profit or loss (FVTPL) Financial assets at fair value through profit or loss (FVTPL) Cash and bank balances 102.0 0.6 2,434.5 641.6 219.1 14.3 95.6 157.8 6.0 1.5 4,918.4 134.6 18.9 2,405.2 624.5 224.5 13.1 147.9 6.0 1.8 2,826.3 CURRENT ASSETS 8,591.4 6,402.8 Trade and other payables Contract liabilities Customer deposits Borrowings Lease liabilities Tax and zakat 3,604.4 987.4 298.0 1,034.3 295.8 256.5 3,610.3 907.9 352.8 234.1 93.0 6,476.4 5,198.1 CURRENT LIABILITIES NET CURRENT ASSETS 2,115.0 1,204.7 19,123.3 18,506.4 NET ASSETS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY (sen) 195.3 200.3 (The above consolidated statement of financial position should be read in conjunction with the audited financial statements for the financial year ended 31 December 2018) a. Explain the presentations of intangible assets presented in the statements of financial position. Determine/Suggest the decisions that the investors or shareholders may take based on this information. Determine the decision would be difficult to take on the basis of just this information. b. State the notes to the accounts (if any) relating to intangible assets. Explain how do they enlarge the decision analysis possibilities offered to shareholders and investors. Show any impairment of the asset for the year