KUB Malaysia Berhad Annual Report 2021

17. LEASES (cont’d) (i) As lessee (cont’d) Lease liabilities (cont’d) The maturity analysis of the lease liabilities is presented below: Land Office Group premises Equipment premise Total 30.06.2021 RM’000 RM’000 RM’000 RM’000 Year 1 719 46 457 1,222 Year 2 719 - 495 1,214 Year 3 719 - 354 1,073 Year 4 120 - - 120 2,277 46 1,306 3,629 Less: unearned interest (175) - (71) (246) 2,102 46 1,235 3,383 Land Office Group premises Equipment premise Total 31.12.2019 RM’000 RM’000 RM’000 RM’000 Year 1 719 61 - 780 Year 2 719 61 - 780 Year 3 719 15 - 734 Onwards 1,216 - - 1,216 3,373 137 - 3,510 Less: unearned interest (385) (3) - (388) 2,988 134 - 3,122 Land Office Group premises Equipment premise Total 30.06.2021 RM’000 RM’000 RM’000 RM’000 Less than one year 627 46 415 1,088 Between 1 year and 5 years 1,475 - 820 2,295 2,102 46 1,235 3,383 31.12.2019 Less than one year 583 59 - 642 Between 1 year and 5 years 2,405 75 - 2,480 2,988 134 - 3,122 Amounts recognised in profit or loss are as follows: 1.1.2020 to 1.1.2019 to 30.6.2021 31.12.2019 Group (18 months) (12 months) Leases under MFRS 16 RM’000 RM’000 Depreciation expense on right-of-use assets 1,227 703 Interest expense on lease liabilities 214 167 Expense relating to leases of low value assets 237 127 101 ANNUAL REPORT 2021 FINANCIAL STATEMENTS

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