98 FGV HOLDINGS BERHAD NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 21 INVESTMENT PROPERTIES Group Freehold land RM’000 Leasehold land RM’000 Buildings RM’000 Total RM’000 2022 Cost At 1 January/31 December 2022 32,006 21,591 127,145 180,742 Accumulated depreciation/impairment At 1 January 2022 - 3,248 95,963 99,211 Charge for the financial year - 313 7,439 7,752 At 31 December 2022 - 3,561 103,402 106,963 Net book value at 31 December 2022 32,006 18,030 23,743 73,779 2021 Cost At 1 January/31 December 2021 32,006 21,591 127,145 180,742 Accumulated depreciation/impairment At 1 January 2021 - 2,938 84,015 86,953 Charge for the financial year - 310 11,948 12,258 At 31 December 2021 - 3,248 95,963 99,211 Net book value at 31 December 2021 32,006 18,343 31,182 81,531 Company Buildings 2022 RM’000 2021 RM’000 Cost At 1 January/31 December 2022 17,627 17,627 Accumulated depreciation/impairment At 1 January 6,326 5,444 Charge for the financial year 882 882 At 31 December 7,208 6,326 Net book value at 31 December 10,419 11,301 The following amounts have been recognised in profit or loss: Group Company 2022 RM’000 2021 RM’000 2022 RM’000 2021 RM’000 Rental income from investment properties 7,614 4,733 295 235 Direct operating expenses arising from investment properties that generate rental income (1,170) (1,101) (42) (32) Direct operating expenses arising from investment properties that did not generate rental income - - (44) (32)
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