axiata group berhad | annual report 2015
242
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
44. RESTATEMENT ADJUSTMENTS
On 19 March 2014, XL completed the acquisition of Axis. As at 31 December 2014, the goodwill was accounted for on a provisional basis.
In March 2015, XL completed the purchase price allocation and retrospectively adjusted the provisional amounts recognised at the acquisition date to
reflect the new information obtained about facts and circumstances that existed as of the acquisition date.
The restatement adjustments are as follows:
Note
As
previously
reported
Re-
statements
As restated
RM’000
RM’000
RM’000
Statement of comprehensive income for the financial year ended
31 December 2014
Depreciation, impairment and amortisation
(3,671,618)
32,144
(3,639,474)
Taxation
(770,043)
(8,036)
(778,079)
Profit for the period
2,344,413
24,108
2,368,521
Other comprehensive income:
- currency translation differences
455,035
437
455,472
Profit for the financial period attributable to:
- owners of the Company
2,348,665
16,311
2,364,976
- non-controlling interests
(4,252)
7,797
3,545
2,344,413
24,108
2,368,521
Total comprehensive income for the financial period attributable to:
- owners of the Company
2,724,321
16,593
2,740,914
- non-controlling interests
83,382
7,952
91,334
2,807,703
24,545
2,832,248
Statement of financial position as at 31 December 2014
Retained earnings
9,831,649
16,035
9,847,684
Currency translation differences
(466,476)
282
(466,194)
Non-controlling interests
1,813,255
8,228
1,821,483
24,545
Intangible assets
24
12,815,706
161,915
12,977,621
Property, plant and equipment
25
19,933,487
(183,159)
19,750,328
Deferred tax liabilities
(1,700,087)
45,789
(1,654,298)
24,545
