share-based payment expense 0 (36.5) 0 (36.5) - Shares issued 276.7 (276.7) 0 0 Dividends paid: - Final dividend for FY2021 0 0 (1,030.7) (1,030.7) - Interim dividend for FY2022 40 0 0 (1,150.6) (1,150.6) T otal transactions with owners 276.7 (14.1) (2,181.3) (1,918.7) At 31 December 2022 12,204.3 (5,453.4) 39,659.8 46,410.7 The notes set out on pages 213 to 362 form an integral part of these consolidated financial statements. FINANCIAL STATEMENTS Sec 5 209 CONSOLIDATED STATEMENT OF CASH FLOWS For The Financial Year Ended 31 December 2023 Group Company 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million (Restated) CASH FLOWS FROM OPERATING ACTIVITIES Profit for the financial year 2,603.6 3,557.4 2,955.0 2,425.8 Adjustments for: Taxation and zakat 770.0 1,791.2 381.0 894.1 PPE: - Depreciation 7,783.7 7,500.7 5,060.3 4,790.2- Written off/impairment 53.5 61.8 29.4 33.5 - Gain on disposals (14.3) (35.6) (14.3) (8.3) - Abandoned projects 0 35.1 0 35.1 ROU assets: - Depreciation 3,482.0 3,901.8 5,709.6 6,236.0 - Gain on disposals (2.6) (7.5) (2.6) (7.5) Provision for post-employment benefits 670.4 659.7 620.8 604.9 LTIP: - Share-based payment expense 221.0 299.1 151.6 203.7 - Reversal of share-based payment expense (33.2) (36.5) (20.9) (23.4) Foreign exchange translation loss 290.6 249.5 143.8 326.8 Gain on disposal of associate (21.3) 0 0 0 Share of results of joint ventures (18.1) (21.0) 0 0 Share of results of associates (44.3) (76.6) 0 0 Dividend income (0.9) (2.4) (81.0) (156.4) Finance income (544.3) (277.7) (688.2) (420.9) Finance cost on: - Borrowings 2,499.4 2,403.9 1,094.2 984.2 - Lease liabilities 1,636.5 1,756.4 4,043.7 4,239.3 - Consumer deposits 197.0 183.8 187.7 175.1 - Others 16.5 24.1 143.1 52.8 Release of: - Customers’ contributions (286.1) (276.3) (233.4) (229.3) - Deferred income (150.5) (146.1) 0 0 Government development grants: - Other operating income (72.5) (63.4) 0 0 - Finance cost (18.3) (24.8) 0 0 Impairment losses on: - Receivables 116.9 183.9 94.6 174.2 - Contract assets 33.8