assets measured at FVOCI as ‘Items that will not be reclassified subsequently to profit or loss’ within the statements of comprehensive income from ‘Items that maybe reclassified subsequently to profit or loss’ previously. There is no change to OCI or total comprehensive income for the Group and the Company. (b) Reclassification for deposits maturing more than 90 days The Group also changed the classification of the cash flows relating to placements and withdrawals of deposits maturing more than 90 days from the date of acquisition. These cash flows are separately classified as ‘Cash Flows from Investing Activities’ in the consolidated statement of cash flows. They were previously classified as ‘Cash Flows from Financing Activities’. The change had no impact on the net decrease in cash and cash equivalents duringthe year or the total cash and cash equivalents balance. The following table shows the adjustments for each individual line item. Line items that were not affected by the changes have not been included. Reconciliation of consolidated statement of cash flows For the financial year ended 31 December 2022 As previously reported RM’million Effect of change RM’million As restated RM’million Group CASH FLOWS FROM FINANCING ACTIVITIES Net decrease in deposits maturing more than 90 days 186.9 (186.9) 0 Net cash flows used in financing activities 3,595.8 (186.9) 3,408.9 CASH FLOWS FROM INVESTING ACTIVITIES Deposits maturing more than 90 days - Invested 0 (2,696.3) (2,696.3) - Matured 0 2,883.2 2,883.2 Net cash flows used in investing activities (14,553.1) 186.9 (14,366.2) NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 338 48 SIGNIFICANT ACQUISITIONS DURING CURRENT AND PRECEDING FINANCIAL YEARS Acquisitions during the financial year Subsidiaries acquired by the Group during the financial year ended 31 December 2023 are as follows: Note Purchase consideration RM’ million Group’s effective interest acquired Effective acquisition date Name of subsidiaries Spark