MSM Malaysia Holdings Berhad Annual Report 2020

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 31.12.2020 Cost At 1 January 2020 - - - - - - - - - Transfer from asset held for sale 1,608 22,219 676 24,503 - 48,872 197 49,069 73,572 Write offs - - - - - (27,244) - (27,244) (27,244) At 31 December 2020 1,608 22,219 676 24,503 - 21,628 197 21,825 46,328 Accumulated depreciation At 1 January 2020 - - - - - - - - - Transfer from asset held for sale 329 725 57 1,111 - - - - 1,111 Charge for the financial year 91 1,387 34 1,512 - - - - 1,512 At 31 December 2020 420 2,112 91 2,623 - - - - 2,623 Accumulated impairment loss At 1 January 2020 - - - - - - - - - Impairment loss 1,188 20,107 585 21,880 - 21,628 197 21,825 43,705 At 31 December 2020 1,188 20,107 585 21,880 - 21,628 197 21,825 43,705 Net book value At 31 December 2020 - - - - - - - - - MSM MALAYSIA HOLDINGS BERHAD Annual Repor t 2020 187 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2020 SUSTAINABILITY REPORT EFFECTIVE LEADERSHIP CORPORATE GOVERNANCE FINANCIAL STATEMENTS ADDITIONAL INFORMATION DETAILS OF THE ANNUAL GENERAL MEETING