!*" INVENTORIES#(CONT’D") (a)! Land!held!for!property!development Group +"+$ +"++ RM’""" RM’""" Cost At!#!January Freehold!land !)%$(#%#(+! !1&+0$&#,1! Leasehold!land !#%,++%(+#! !"&0##&%%$! !&%+,$%.,$! !0�$&01/! Additions !##)%&.'! !1"-&,"-! Transfer!(to).from) Property&!plant!and!equipment!(Note!$/) !((%('.) –! Property!development!costs!(Note!$%(b)) !(##+%",+) !(,0&%0$) Land!held!for!sales!(Note!$%(c)) !)+'%+,.! !($&$$/&-%/) Investment!properties!(Note!$0) !(,%#)') –! Inventories!written!down !(.&%'&.) –! Write!o(!(Note!-) –! !(1/)! At!$#!December !&%&#.%$#$! !%&"-+&,-+! Finance!costs!capitalised!during!the!financial!year!under!land!held!for!property!development!amounted!to!RM1%&-0+&###!("#"")! RM1%&"1#&###)' (b) Property!development!costs Group +"+$ +"++ RM’""" RM’""" Cost At!#!January !$$)%'$#! !+""&,0-! Development!costs!incurred !,"%$'#! !,,&,""! Transfers!from.(to)) Land!held!for!property!development!(Note!$%(a)) !##+%",+! !,0&%0$! Completed!development!properties –! !($#&%+%) Contract!cost!assets!(Note!"/) !(++(%(#)) !($/1&"#/) At!$#!December #$",%+&"! !++1&/+$! (c) Land!held!for!sales Group +"+$ +"++ RM’""" RM’""" Cost At!#!January !'&%"$.! !"/&+/0! Additions !+%"'.! !$+&1+$! Transfer!from!land!held!for!property!development!(Note!$%(a)) –! !/,&+%+! Disposals!(Note!/) –! !(1$&$$+) At!$#!December !'.%",&! !/%&#+,! ! NOTES TO THE FINANCIAL STATEMENTS FOR!THE!FINANCIAL!YEAR!ENDED!'$!DECEMBER!"%"' 226 ANNUAL REPORT 2023
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