Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2023 113 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 2022/ currency As at 31 As at 31 As at 31 1 January translation 1 January translation December December December 2022 differences Disposal 2023 differences 2023 2023 2022 The Group RM RM RM RM RM RM RM RM Freehold land - - - - - - 32,554,820 31,468,297 Land improvement - - - - - - 216,844 250,024 Freehold buildings - - - - - - 92,862,029 87,162,945 Long-term leasehold buildings - - - - - - 18,007,559 18,811,893 Factory and office renovation - - - - - - 3,792,238 3,420,430 Plant and machinery 2,263,655 - (2,212,343) 51,312 - 51,312 73,689,292 70,134,110 Workshop tools - - - - - - 91,273 27,994 Office equipment - - - - - - 2,872,265 2,638,022 Furniture and fittings - - - - - - 14,861 20,199 Motor vehicles - - - - - - 4,204,539 4,067,173 Computers - - - - - - 203,763 204,194 Capital work-in-progress - - - - - - 7,713,141 11,059,725 Total 2,263,655 - (2,212,343) 51,312 - 51,312 236,222,624 229,265,006
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