FGV Audited Financial Statements 2020

20 PROPERTY, PLANT AND EQUIPMENT (CONTINUED) (a) Bearer plants (continued) Bearer plants comprise oil palm, rubber trees and mango trees. Immature bearer plants are capitalised as capital work in progress. (continued) Mature Immature Group Oil palm RM’000 Rubber trees RM’000 Mango trees RM’000 Total RM’000 Oil palm RM’000 Rubber trees RM’000 Mango trees RM’000 Total RM’000 Nursery RM’000 Livestock RM’000 Total bearer plants RM’000 2019 Cost At 1 January 2019 3,786,507 72,334 676 3,859,517 888,450 152,953 176 1,041,579 42,699 614 4,944,409 Additions 2,800 1,626 - 4,426 211,105 16,301 22 227,428 26,675 - 258,529 Disposal (339) - - (339) (312) - - (312) - - (651) Write offs (67,381) - - (67,381) (575) - - (575) - (180) (68,136) Reclassification from: - immature 227,564 3,995 - 231,559 (227,564) (3,995) - (231,559) - - - - planting - - - - 51,559 - - 51,559 (51,559) - - Transfer to asset held for sale (1,608) (22,220) (676) (24,504) - (48,870) (198) (49,068) - - (73,572) Exchange differences 344 - - 344 2,440 - - 2,440 3 - 2,787 At 31 December 2019 3,947,887 55,735 - 4,003,622 925,103 116,389 - 1,041,492 17,818 434 5,063,366 Accumulated depreciation At 1 January 2019 1,780,794 11,611 44 1,792,449 - - - - - 478 1,792,927 Charge for the financial year 193,717 3,006 13 196,736 - - - - - 42 196,778 Disposal (339) - - (339) - - - - - - (339) Write offs (66,896) - - (66,896) - - - - - (151) (67,047) Transfer to asset held for sale (329) (725) (57) (1,111) - - - - - - (1,111) Exchange differences 35 - - 35 - - - - - - 35 At 31 December 2019 1,906,982 13,892 - 1,920,874 - - - - - 369 1,921,243 Net book value at 31 December 2019 2,040,905 41,843 - 2,082,748 925,103 116,389 - 1,041,492 17,818 65 3,142,123 89 Audited Financial Statements 2020