Tropicana Corporation Berhad Annual Report 2023

!*" INVENTORIES#(CONT’D") (c) Land!held!for!sales!(cont’d*) Group +"+$ +"++ RM’""" RM’""" Lower!of!cost!and!net!realisable!value At!#!January !&.(%'$&! !–! Additions !('%$()! !–! Transfer!(to).from!land!held!for!property!development!(Note!$%(a)) !()+'%+,.) !$&#/0&%#"! Inventories!written!down !(+'%(&.) !(+0#&#%%) Reversal!of!inventories!written!down!(Note!%) !#.%.()! !–! Disposals!(Note!/) !(+""%,#') !–! At!$#!December !#+,%."$! !%,0&/+%! !#.(%.,,! !01+&/01! Certain!inventories!with!carrying!amount!of!RM%&+/0&,#-&###!("#"")!RM%&#%/&-0-&###)!are!pledged!as!securities!for!bank!borrowings! as!disclosed!in!Note!+"' !+" INVESTMENT#PROPERTIES Freehold Leasehold Construction land!and land!and in-progress buildings buildings (“CIP”) Total RM’""" RM’""" RM’""" RM’""" Group At!#!January!+"+$ !#$'%#+.! !#%++'%(+)! !,(%##&! !#%)'(%,&.! Additions !$$)! –! !)%(")! !'%"$.! Fair!value!adjustment) -!gain.(loss)!(Note!%) !#%)+'! !(#%#+") –! !$"'! Disposal !(+%'"") –! –! !(+%'"") Transfer!from!property&!plant!and!equipment!(Note!$/) –! !)%+)"! –! !)%+)"! Transfer!from!land!held!for!property!development!(Note!$%(a)) – – !,%#)'! !,%#)'! Transfer!to!assets!classified!as!held!for!sale!(Note!"0) – !(+&%+"") –! !(+&%+"") Adjustment!$ – !(+$") – !(+$") At!$#!December!+"+$ !#$)%$.(! !#%+"+%)#)! !##"%,&'! !#%))(%(&&! At!#!January!+"++ !$"1&+$,! !$&",%&,,#! !-1&1%#! !$&/#/&%/,! Additions !/-! !"&1$$! !"&%/%! !/&$"%! Fair!value!adjustment) -!gain.(loss)!(Note!-) !$#&0/$! !($1&"%$) –! !(+&/$#) Transfer!to!property&!plant!and!equipment!(Note!$/) –! !("%&+#%) –! !("%&+#%) Transfer!to!right-of-use!assets!(Note!+/(a)) –! !("+&###) –! !("+&###) At!$#!December!+"++ !$+/&$",! !$&""/&0"1! !-0&$$%! !$&1/0&-%,! $! During!the!financial!year&!the!Group!has!finalised!certain!costs!incurred!for!its!leasehold!land!and!buildings!and!arising!therefrom! RM"+#&###!("#"")!RM!nil)!was!adjusted!against!other!payables' 227 FINANCIAL STATEMENTS & OTHER INFORMATION

RkJQdWJsaXNoZXIy NDgzMzc=