of the Group’s interest in those associates. (i) The summarised statement of comprehensive income: BODL JEV LMT 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million Revenue 164.6 147.2 3,332.2 4,656.6 136.5 127.1 Profit/(Loss) after tax 17.8 (56.5) (77.4) 186.8 15.4 13.3 Other comprehensive income/(expense) 269.6 (123.9) 0 0 0 0 T otal comprehensive income/(expense) 287.4 (180.4) (77.4) 186.8 15.4 13.3 (ii) The summarised statement of financial position: BODL JEV LMT 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million Non-current assets 1,258.3 1,223.8 2,646.2 2,740.8 324.6 320.3 Current assets 87.8 120.9 1,268.5 1,932.5 198.9 201.9 Non-current liabilities (260.9) (267.5) (1,642.8) (1,730.5) (14.8) (15.9) Current liabilities (55.2) (285.7) (765.4) (1,342.0) (16.9) (19.9) 1,030.0 791.5 1,506.5 1,600.8 491.8 486.4 NOTES TO THE FINANCIAL STATEMENTS31 December 2023 TENAGA NASIONAL BERHAD Integrated Annual Report 2023 236 9 ASSOCIATES (CONTINUED) (iii) Reconciliation of the summarised financial information: BODL JEV LMT 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million Group’s share of net assets 504.7 387.8 376.6 400.2 245.9 243.2 Goodwill 91.9 83.4 0 0 37.8 37.8 Less: Accumulated impairment losses (31.2) 0 0 0 (68.6) (68.6) Transaction cost capitalised 6.9 6.3 0 0 0 0 Effect of changes in foreign currency (0.9) 0 0 0 0 0 Carrying amount 571.4 477.5 376.6 400.2 215.1 212.4 Individually immaterial associates: 2023 RM’million 2022 RM’million Aggregate carrying amount of individually immaterial associates 295.7 339.6 Aggregate amounts of the Group’s share of profit: - Profit after tax 47.3 50.9 - Other comprehensive income 0.9 5.5 10 INTANGIBLE ASSETS Accounting Policy Goodwill Goodwill arises from a business combination and represents the excess of the aggregate of fair value of consideration transferred, the amount of any NCI in the acquiree and the fair value of any previous equity