Tropicana Corporation Berhad Annual Report 2020

43. 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: 2020 2019 RM'000 RM'000 Unrealised profit arising from transaction with a joint venture 98 7,741 Unrealised returns on security retainers accumulation fund (98) (216) Bad debts written off 49 839 Reversal of impairment loss on trade and other receivables (4,388) (7,113) Amortisation of deferred license fees (4,586) (4,466) Amortisation of security retainers accumulation fund 11 11 Impairment loss on: - property, plant and equipment 33,650 50,767 - trade and other receivables 2,718 1,588 - intangible assets – 25,643 Property, plant and equipment written off 77 4,976 (Gain)/loss on disposal of: - property, plant and equipment, net (88) (327) - investment properties – 3,255 - quoted shares (4,823) – - assets classified as held for sale, net 1,538 (322) Gain on a bargain purchase – (321,346) Net fair value (gain)/loss on investment properties (138,128) 674 Fair value loss of quoted shares 9,162 – Fair value gain on transferable corporate golf club memberships (575) – Unrealised foreign exchange loss, net 27 2 Inventories written down – 56,314 Property development costs written off – 16,996 Unwinding of discount on trade and other payables 389 9 Amortisation of borrowing costs 10,916 10,055 Accretion of ICPS 15,118 – Accretion of lease liabilities interest 415 360 43. SEGMENTAL INFORMATION (CONT'D.) Notes: Nature of adjustments and eliminations to arrive at the amounts reported in the consolidated financial statements (cont'd.) C. The following items are added to/(deducted from) segment profit to arrive at profit before tax from continuing operations presented in the consolidated statement of comprehensive income: 2020 2019 RM'000 RM'000 Share of results of an associate 6,046 819 Share of results of joint ventures (1,168) 11,258 Finance costs (164,287) (75,850) D. Additions to non-current assets consist of: 2020 2019 RM'000 RM'000 Property, plant and equipment (Note 15) 84,026 49,984 Land held for property development (Note 16(a)) 468,317 118,394 Investment properties (Note 17) 65,473 400,934 Intangible assets (Note 22) 3,232 – Right-of-use assets (Note 35(a)) 5,964 3,565 Other investments 227,706 – 854,718 572,877 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2020 ANNUAL REPORT 2020 TROPICANA CORPORATION BERHAD FINANCIAL STATEMENTS AND OTHER INFORMATION 288 289