42. 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: 2022 2021 RM’000 RM’000 Unrealised profit arising from transactions with: - a joint venture 199 199 - an associate (7,023) (10,717) Unrealised returns on security retainers accumulation fund (224) 29 Bad debts written off 884 498 Bad debts recovered (100) (133) Reversal of impairment loss on trade and other receivables (2,830) (3,566) Reversal of impairment loss on property, plant and equipment – (2,560) Amortisation of deferred license fees (5,603) (4,697) Amortisation of security retainers accumulation fund 11 11 Impairment loss on: - property, plant and equipment 4,101 – - trade and other receivables 8,616 11,514 - intangible assets – 2,353 Property, plant and equipment written off 174 82 Biological assets written off 17 185 Loss on lease termination 351 – (Gain)/loss on disposal of: - property, plant and equipment, net (12) (770) - investment property – 10,000 - quoted shares (49,836) (15,083) - asset classified as held for sale, net 459 – Gain on a bargain purchase – (18,219) Fair value loss/(gain) on investment properties, net 3,510 (19,960) Fair value loss/(gain) of quoted shares 12,309 (27,386) Fair value loss on biological assets – 62 Net unrealised foreign exchange gain (685) (83) Inventories written down 375,723 2,930 Land held for property development written off 4,045 – Overprovision of property development costs in prior years (34,965) (31,517) Unwinding of discount on trade and other payables 117 1,027 Amortisation of borrowing costs 12,456 11,784 Accretion of interest on ICPS 12,689 14,090 Accretion of lease liabilities interest 661 446 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022 280 ANNUAL REPORT 2022
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