Yinson Annual Report 2021

246 YINSON HOLDINGS BERHAD SECTION 07 : ACCOUNTABILITY NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 16. Property, plant and equipment (continued) (b) The carrying amounts of property, plant and equipment pledged to financial institutions for banking facilities granted to the Group and lease assets pledged to the related finance lease liabilities as disclosed in Note 32 and Note 33(b) at reporting date respectively were as follows: Group Company 2021 2020 2021 2020 RM million RM million RM million RM million FPSOs and OSVs 3,303 3,517 - - Motor vehicles 1 2 - - Solar plant and building 461 - - - 3,765 3,519 - - (c) The Group's plant and equipment include borrowing costs arising from bank loans borrowed for the purpose of the construction of FPSOs. During the financial year, the borrowing costs capitalised as cost of plant and equipment amounted to RM4 million (2020: RM46 million). (d) The FPSO contracts include options for the charterers to purchase the respective FPSOs or to extend their charter periods beyond the initial firm lease period. The purchase option values are based on declining agreed prices, which are in excess of the current net book values of the FPSOs as at the reporting date. (e) Additional information for right-of-use assets were as follows: Buildings Office equipment Total 2021 RM million RM million RM million Group Depreciation charge for the financial year 14 - 14 Carrying amounts at the end of financial year 28 1 29 Company Depreciation charge for the financial year 2 - 2 Carrying amounts at the end of financial year 6 - 6 2020 Group Depreciation charge for the financial year 11 - 11 Carrying amounts at the end of financial year 28 1 29 Company Depreciation charge for the financial year 1 - 1 Carrying amounts at the end of financial year 1 - - - 1 Carrying amount is less than RM1 million.