Integrated Annual Report 2023 2 3 4 5 6 7 8 9 1 315 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 16. LAND HELD FOR PROPERTY DEVELOPMENT Group Land RM’000 Development expenditure RM’000 Total RM’000 As at 31 December 2023 At cost At 1 January 2023/ 31 December 2023 - 6,674 6,674 Accumulated impairment loss At 1 January 2023/ 31 December 2023 - 6,674 6,674 Carrying amount at 31 December 2023 - - - As at 31 December 2022 At cost At 1 January 2022 830 6,674 7,504 Transfer to investment properties (Note 14) (830) - (830) At 31 December 2022 - 6,674 6,674 Accumulated impairment loss At 1 January 2022 353 6,674 7,027 Transfer to investment properties (Note 14) (353) - (353) At 31 December 2022 - 6,674 6,674 Carrying amount at 31 December 2022 - - -
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