5.
INVESTMENT IN SUBSIDIARIES (CONT’D)
(ii) Non-controlling interests in a subsidiary
The Group’s subsidiary that has material non-controlling interest (“NCI”) is as follows:
Pentamaster
Instrumentation
Sdn. Bhd.
2014
2013
RM
RM
NCI percentage of ownership interest and voting interest
40%
40%
Carrying amount of NCI
1,484,051
(27,459)
Profit allocated to NCI
1,511,510
467,397
Summarised financial information before intra-group
elimination
As at 31 December
Non-current assets
2,326,484
3,263,159
Current assets
4,085,502
2,520,204
Non-current liabilities
(1,697,846)
(2,381,680)
Current liabilities
(1,004,038)
(3,470,356)
Net assets/(liabilities)
3,710,102
(68,673)
Year ended 31 December
Revenue
10,275,315
7,217,743
Profit for the year, representing total comprehensive income
for the year
3,778,775
1,168,490
Net cash used in operating activities, representing net cash
outflow for the year
(383,037)
(754,159)
6.
INTANGIBLE ASSETS
GROUP
2014
2013
RM
RM
Development expenditure (Note 6.1)
2,899,096
2,781,759
Computer software acquired (Note 6.2)
911,884
618,424
3,810,980
3,400,183
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2014 (CONT’D)
•
Pentamaster Corporation Berhad
(572307-U)
Annual Report 2014
63
