160 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 30 BIOLOGICAL ASSETS Group Oil Palm RM’000 Dairy Cow RM’000 Cash Crop RM’000 Total RM’000 2023 At 1 January 86,698 1,491 - 88,189 Transfer to inventory (85,953) - - (85,953) Transfer from property, plant and equipment (Note 19) - - 6,994 6,994 Disposal of subsidiaries (Note 23(b)) (799) - - (799) Addition - 1,034 1,959 2,993 Fair value changes 65,087 (246) (4,773) 60,068 Sales of livestock - (1,663) - (1,663) Livestock written off - (79) - (79) Foreign exchange movement 54 - - 54 At 31 December 65,087 537 4,180 69,804 2022 At 1 January 113,791 2,228 - 116,019 Transfer to inventory (113,791) - - (113,791) Addition - 502 - 502 Fair value changes 86,726 (316) - 86,410 Sales of livestock - (898) - (898) Livestock written off - (25) - (25) Foreign exchange movement (28) - - (28) At 31 December 86,698 1,491 - 88,189 Analysed as: 2023 RM’000 2022 RM’000 Non-current 4,717 1,491 Current 65,087 86,698 69,804 88,189
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