Integrated Annual Report 2023 2 3 4 5 6 7 8 9 1 299 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 4. COST OF SALES Group 2023 RM’000 2022 RM’000 Asset consultancy 68,239 77,454 Healthcare support 1,367,760 1,328,670 Infrastructure services 867,015 646,997 Property and facility solutions 206,423 138,811 Property development: - completed properties held for sale 2,923 2,413 - other costs 224 *(2,710) Others 28,141 519 2,540,725 2,192,154 * Included in other costs relates to reversal of cost which was accrued in prior years. During the year, the amounts of inventories recognised as expenses in cost of sales of the Group for consumables and properties held for sale were RM220.5 million and RM2.9 million (2022: RM197.0 million and RM2.4 million) respectively. 5. OTHER INCOME Included in other income are: Group Company 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Dividend income from short term investments 47 733 - - Interest income from: - fixed deposits 7,134 3,232 598 77 - advances to subsidiaries - - 3,335 5,414 License and commission fees from an associate - 1,197 - - Reversal of allowance for ECL on trade and other receivables (Note 22) 2,487 3,812 945 16,507 Fair value adjustment on investment properties (Note 14) 525 13,323 - - Fair value gain on short term investment 1,306 174 - - Bad debt recovered 8 771 - -
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