Tropicana Corporation Berhad Annual Report 2023

'(" CONTRACT#LIABILITIES#(CONT’D") (c) Contract!liabilities!from!property!development Group +"+$! +"++! RM’""" RM’""" At!#!January! !,)%++'! !",&+%,! Revenue!recognised!during!the!financial!year !($%+"$) !($"&-$/) Progress!billings!issued!during!the!financial!year !.%$+"! !0,&00"! At!$#!December !,,%$)+! !-1&""/! Revenue!from!property!development!activities!are!recognised!over!time!using!the!input!method&!which!is!based!on!the!actual!incurred! to!date!on!the!property!development!project!as!compared!to!the!total!budgeted!cost!for!the!respective!development!projects' ')" LEASES (a) Right-of-use!assets ! Leasehold! ! Motor! !Plant!and! !O1ce! !land! !Premises! !vehicles! machineries! equipment! Total! ! RM’"""! !!RM’"""! !RM’"""! !RM’"""! !RM’"""! !RM’"""! Group Cost At!#!January!+"+$ !#,.%)'(! !&%$,.! !##%&"&! !+%#')! !)()! !+#,%".,! Additions !–! !')! !.#! – !#! !#$&! Transfer!to!property&!plant and!equipment!(Note!$/) – – –! –! !()(') !()(')! Write!o( – !('&') !(#"#) – – !(&&&) Termination –! !(#%'"&) – – – !(#%'"&) Disposal!of!a!subsidiary!(Note!$,(a)(v)) !(#$$%+,+) –! – – – !(#$$%+,+) At!$#!December!+"+$ !&'%#&'! !)%$.# !##%'.&! !+%#')! – !.$%+.&! Accumulated!depreciation At!#!January!+"+$ !),%)&'! !+%++)! !)%$)$! !(&)! !))&! !'(%+)+! Depreciation!(Note!-) !#%.&+! !,,#! !+%#)"! !$+$! – !'%$#&! Transfer!to!property&!plant and!equipment!(Note!$/) –! – –! – !())&) !())&) Write!o( –! !('&') !(#"#) – –! !(&&&) Disposal!of!a!subsidiary!(Note!$,(a)(v)) !($"%&&+) – – –! – !($"%&&+) Termination – !(+..) – – – !(+..) At!$#!December!+"+$ !+"%&&'! !+%$&+! !&%$.+! !#%".(! – !$"%),&! Carrying!amount !))%'""! !+%"#,! !'%+")! !#%"&(! – !'+%(,"! 279 FINANCIAL STATEMENTS & OTHER INFORMATION

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