110 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 21 INVESTMENT PROPERTIES Group Freehold land RM’000 Leasehold land RM’000 Buildings RM’000 Total RM’000 2023 Cost At 1 January 32,006 21,591 127,145 180,742 Reclassification - (14,511) 14,511 - At 31 December 2023 32,006 7,080 141,656 180,742 Accumulated depreciation At 1 January 2023 - 3,561 103,402 106,963 Charge for the financial year - 310 7,395 7,705 Reclassification - (1,681) 1,681 - At 31 December 2023 - 2,190 112,478 114,668 Net book value at 31 December 2023 32,006 4,890 29,178 66,074 2022 Cost At 1 January/31 December 2022 32,006 21,591 127,145 180,742 Accumulated depreciation 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 Buildings Company 2023 RM’000 2022 RM’000 Cost At 1 January/31 December 2023 17,627 17,627 Accumulated depreciation/impairment At 1 January 7,208 6,326 Charge for the financial year 882 882 At 31 December 8,090 7,208 Net book value at 31 December 9,537 10,419
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