MSM Malaysia Holdings Berhad Annual Report 2019

NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 17 PROPERTY, PLANT AND EQUIPMENT (CONTINUED) (a) Bearer plants Bearer plants comprise oil palms, rubber trees and mango trees. Immature bearer plants are capitalised in capital work in progress. Mature Immature Total Rubber Rubber bearer Group Oil palms trees Mango Total Oil palm trees Mango Total plant RM'000 RM'000 RM’000 RM'000 RM’000 RM'000 RM'000 RM'000 RM'000 31.12.2019 Cost At 1 January 2019 1,608 22,219 676 24,503 - 46,773 167 46,940 71,443 Additions - - - - - 2,099 30 2,129 2,129 Reclassification to: - Asset held for sale (1,608) (22,219) (676) (24,503) - (48,872) (197) (49,069) (73,572) At 31 December 2019 - - - - - - - - - Accumulated depreciation At 1 January 2019 293 170 43 506 - - - - 506 Charge for the financial year 36 555 14 605 - - - - 605 Reclassification to: - Asset held for sale (329) (725) (57) (1,111) - - - - (1,111) At 31 December 2019 - - - - - - - - - Net book value At 31 December 2019 - - - - - - - - - 171 FINANCIAL STATEMENTS 08