FGV Audited Financial Statements 2023

86 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 12 PROFIT FOR THE FINANCIAL YEAR Profit for the financial year is stated after charging/(crediting): Group Company 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Matured estates operating expenses (collection, upkeep, cultivation and general charges) 514,302 663,584 - - Cost of raw materials and chemicals for production and manufacturing 12,290,349 16,420,972 - - Cost of purchasing CPO 1,202,941 1,605,527 - - Cost of petrol, diesel and natural gas 401,755 391,054 - - Property, plant and equipment (Note 19): - Depreciation 661,503 619,960 1,441 1,701 - Write offs 9,674 41,510 - - - (Gain)/loss on disposal (net) (5,142) (2,156) - (96) - Impairment* 81,308 78,192 - - Right-of-use assets (Note 20): - Depreciation 80,318 76,726 4,361 4,361 - Reversal of impairment* (491) - - - Investment properties (Note 21): - Depreciation 7,705 7,752 882 882 Intangible assets (Note 22): - Amortisation 12,549 13,709 2,883 4,782 - Impairment* 44,683 - - - Biological assets (Note 30) - Write off 79 25 - - - Loss on disposal 1,014 619 - - Assets held for sale (Note 36): - Reversal of impairment - (15,100) - - - Loss on remeasurement 2,328 - - - - Gain on disposal (8,381) - - - Inventories written off 5,136 8,694 - - Termination of lease contracts (net) 299 326 - - Short-term lease payments 17,849 12,607 27 24 Rental of low value assets 9,676 6,487 - - Rental of other equipment (service contracts) 29 48 - - Repairs and maintenance of refining plants and mills 252,597 234,665 - - Repairs and maintenance of motor vehicles 30,810 30,801 - - Transportation, loading and handling 289,295 338,005 - - * Net impairment of property, plant and equipment, intangible assets (other than goodwill) and reversal of impairment of right-of-use assets are included in cost of sales.

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