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 31.12.2021 Cost At 1 January 2021 1,608 22,219 676 24,503 - 21,628 197 21,825 46,328 Disposal of subsidiary (1,608) (22,219) (676) (24,503) - (21,628) (197) (21,825) (46,328) At 31 December 2021 - - - - - - - - - Accumulated depreciation At 1 January 2021 420 2,112 91 2,623 - - - - 2,623 Disposal of subsidiary (420) (2,112) (91) (2,623) - - - - (2,623) At 31 December 2021 - - - - - - - - - Accumulated impairment loss At 1 January 2021 1,188 20,107 585 21,880 - 21,628 197 21,825 43,705 Disposal of subsidiary (1,188) (20,107) (585) (21,880) - (21,628) (197) (21,825) (43,705) At 31 December 2021 - - - - - - - - - Net book value At 31 December 2021 - - - - - - - - - NOTESTOTHE FINANCIAL STATEMENTS FORTHE FINANCIALYEAR ENDED 31 DECEMBER 2021 WHO WE ARE STATEMENT & DISCUSSION BY OUR LEADERS HOWWE OPERATE MSM Malaysia Holdings Berhad ANNUAL INTEGRATED REPORT 2021 328
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