Tropicana Corporation Berhad Annual Report 2022

25. CONTRACT COST ASSETS Group 2022 2021 RM’000 RM’000 Contract cost assets Costs to fulfill a contract 170,172 81,786 Costs to obtain contracts with customers 59,399 38,613 229,571 120,399 Group 2022 2021 RM’000 RM’000 Costs to fulfill a contract At 1 January 81,786 23,890 Additions 217,530 191,670 Transfer from inventories (Note 16(b)) 154,205 207,495 Acquisition of a subsidiary – 1,049 Amortisation for the financial year (283,349) (342,318) At 31 December 170,172 81,786 Costs to obtain contracts with customers At 1 January 38,613 16,805 Additions 35,156 39,948 Acquisition of a subsidiary – 235 Amortisation for the financial year (14,370) (18,375) At 31 December 59,399 38,613 Certain costs to fulfill a contract with carrying amount of RM57,303,000 (2021: RM45,904,000) are pledged as securities for bank borrowings as disclosed in Note 32. 26. CASH AND BANK BALANCES Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Deposits with licensed banks 111,820 97,777 16,636 16,410 Cash in hand and at banks 538,064 540,826 182,562 30,138 Cash and bank balances (Note 46) 649,884 638,603 199,198 46,548 For the purpose of statements of cash flows: Cash and bank balances 649,884 638,603 199,198 46,548 Less: - Cash and bank balances not available for use (366,869) (184,690) (198,585) (45,843) - Bank overdrafts (Note 32) (19,940) (18,214) (19,940) (18,214) Total cash and cash equivalents 263,075 435,699 (19,327) (17,509) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 244 ANNUAL REPORT 2022

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