Tropicana Corporation Berhad Annual Report 2019

42. SEGMENTAL INFORMATION (CONT’D.) Inter-segment revenue is eliminated upon consolidation and reflected in the ‘adjustments and eliminations’ column. All other adjustments and eliminations are part of detailed reconciliations presented below: Notes: Nature of adjustments and eliminations to arrive at the amounts reported in the consolidated financial statements A. Inter-segment revenues are eliminated on consolidation. B. Other non-cash items include the following items as presented in the respective notes to the financial statements: 2019 2018 RM’000 RM’000 Unrealised returns on security retainers accumulation fund (216) (281) Bad debts written off 839 80 Reversal of impairment loss on trade and other receivables (7,113) (3,028) Amortisation of deferred license fees (4,466) (4,402) Amortisation of security retainers accumulation fund 11 11 Impairment loss on: - property, plant and equipment 50,767 – - trade and other receivables 1,588 10,255 - intangible assets 25,643 1,475 Property, plant and equipment written off 4,976 48 Loss on disposal of: - investment properties 3,255 – - assets classified as held for sale 538 – Gain on disposal of: - property, plant and equipment (327) (10,246) - joint venture – (24,427) - assets classified as held for sale (860) – Gain on a bargain purchase (321,346) (15,911) Net fair value loss/(gain) on investment properties 674 (31,422) Unrealised foreign exchange: - gain (3) (3) - loss 5 2 Inventories written down 56,314 – Property development costs written off 16,996 – Unwinding of discount on trade and other payables 9 54 Amortisation of borrowing costs 10,055 12,595 Accretion of lease liabilities interest 360 – pg 245 Tropicana Corporation Berhad Annual Report 2019 Sustainability at Tropicana What We’ve Governed Financial Statements & Other Information