the catalyst for transformation. TENAGA NASIONAL BERHAD Integrated Annual Report 2023 194 FINANCIAL STATEMENTS Directors’ Report 196 Consolidated Statement of Financial Position 202 Consolidated Statement of Profit or Loss 204 Consolidated Statement of Comprehensive Income 205 Consolidated Statement of Changes in Equity 206 Consolidated Statement of Cash Flows 209 Notes to the Financial Statements 213 Note28:OtherLiabilitiesNote29:ShareCapitalNote30:OtherReservesNote31:RevenueNote32:ImbalanceCostPass-Through(‘ICPT’)UnderRecoveryNote33:OperatingExpensesNote34:StaffCostNote35:OtherOperatingIncomeNote36:ForeignExchangeLossNote37:FinanceIncome/CostandFairValueChanges ofFinancialInstrumentsNote38:TaxationandZakatNote39:EarningsPerShare(‘EPS’)Note40:DividendsNote41:CommitmentsNote42:ContingentLiabilitiesandMaterialLitigationsNote43:SignificantRelatedPartyDisclosuresNote44:SegmentalReportingNote45:FinancialInstrumentsNote46:CapitalRiskManagementNote47:RestatementNote48:SignificantAcquisitionsDuringCurrentandPrecedingFinancialYearsNote49:ListofSubsidiariesNote50:ListofJointArrangementsNote51:ListofAssociatesNote52:EventsAfterReportingPeriodNote 1 : General Information Note 2 : Basis of Preparation Note 3 : Summary of Material Accounting Policies Note 4 : Critical Accounting Estimates and Judgements Note 5 : Property, Plant and Equipment (‘PPE’) Note 6 : Right-of-Use (‘ROU’) Assets Note 7 : Subsidiaries Note 8 : Joint Arrangements Note 9 : Associates Note 10 : Intangible Assets Note 11 : Investment in Unquoted Debt Securities Note 12 : Deferred Taxation Note13 : Long Term Receivables Note 14 : Amounts Due From/(T o) Subsidiaries Note 15 : Leases Note 16 : Financial Assets at FVOCI Note 17 : Contract Balances Note 18 : Financial Assets at FVTPL Note 19 : Derivative Financial Instruments Note 20 : Inventories Note 21 : Receivables, Deposits and Prepayments Note 22 : Deposits, Bank and Cash Balances Note 23 : Payables Note 24 : Employee Benefits Note 25 : Consumer Deposits Note 26 : Borrowings Note 27 : Government