Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2022 119 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 11. PROPERTY, PLANT AND EQUIPMENT (CONT’D) IMPAIRMENT LOSS CARRYING AMOUNT As at 31 Foreign December Foreign As at currency 2021/ currency As at 31 As at 31 As at 31 1 January translation Recognised 1 January translation December December December 2021 differences for the year 2022 differences Disposal 2022 2022 2021 The Group RM RM RM RM RM RM RM RM RM Freehold land - - - - - - - 31,468,297 32,773,599 Land improvement - - - - - - - 250,024 - Freehold buildings - - - - - - - 87,162,945 36,802,671 Long-term leasehold buildings - - - - - - - 18,811,893 19,466,768 Factory and office renovation - - - - - - - 3,420,430 4,234,447 Plant and machinery 2,263,655 - - 2,263,655 - (2,212,343) 51,312 70,134,110 33,968,303 Workshop tools - - - - - - - 27,994 41,456 Office equipment - - - - - - - 2,638,022 419,263 Furniture and fittings - - - - - - - 20,199 16,210 Motor vehicles - - - - - - - 4,067,173 1,852,536 Computers - - - - - - - 204,194 208,088 Capital work-in-progress - - - - - - - 11,059,725 68,011,574 Total 2,263,655 - - 2,263,655 - (2,212,343) 51,312 229,265,006 197,794,915
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