(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 37.723.1 34.4 - Amounts due from subsidiaries 0 0 163.7 66.1 - Amounts due from joint ventures 7.8 3.8 0 0 - Amounts due from associates 0.1 0.1 0.1 0.1 - Financial guarantee contracts 1.5 37.6 4.2 37.6 - Investment in unquoted debt security 6.0 3.1 6.0 3.1 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 210 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 (CONTINUED) Adjustments for: (continued) Reversal of impairment losses on: - Receivables (254.9) (56.5) (239.7) (26.6) - Contract assets (22.6) (71.0) (19.3) (64.0) - Amounts due from subsidiaries 0 0 (163.0) (210.8) - Amounts due from joint ventures (0.3) (13.7) 0 0 - Amounts due from associates (0.1) (0.1) (0.1) (0.1) - Financial guarantee contracts 0 (18.1) 0 (18.8) - Investment in unquoted debt security (2.9) (5.4) (2.9) (5.4) Impairment losses on investment in: - Subsidiaries 0 0 15.2 18.9 - Joint ventures 1.3 2.3 0 0 - Associates 35.9 68.6 0 0 Reversal of impairment losses of investment in a subsidiary 0 0 (137.7) 0 Impairment losses on intangible assets 123.6 22.7 0 0 Inventories: - Provision for