Tropicana Corporation Berhad Annual Report 2023

($" SEGMENTAL#INFORMATION#(CONT’D") Inter-segment!revenue!is!eliminated!upon!consolidation!and!reflected!in!the!‘adjustments!and!eliminations’!column'!All!other!adjustments! and!eliminations!are!part!of!detailed!reconciliations!presented!below)!(cont’d') Notes/!Nature!of!adjustments!and!eliminations!to!arrive!at!the!amounts!reported!in!the!consolidated!financial!statements!(cont’d*) C' The!following!items!are!(deducted!from).added!to!segment!(loss).profit!to!arrive!at!(loss).profit!before!tax!presented!in!the! consolidated!statements!of!comprehensive!income)! +"+$ +"++! RM’""" RM’""" Share!of!results!of!an!associate !(&(%,&$) !(1&1",)! Share!of!results!of!joint!ventures !#(%()#! !$#&%,"! Finance!costs !(+"&%'++) !($-+&1$") D' Additions!to!non-current!assets!consist!of) +"+$ +"++! RM’""" RM’""" Property&!plant!and!equipment!(Note!$/) !$(%,#(! !,1&/#$! Land!held!for!property!development!(Note!$%(a)) !##)%&.'! !1"-&,"-! Investment!properties!(Note!$0) !'%"$.! !!/&$"%!! Intangible!assets!(Note!"") !+%+)&! –! Right-of-use!assets!(Note!+/(a)) !#$&! !1&%#$! !!#&"%"++!! !!/"1&#/0!! ('" SIGNIFICANT#EVENTS The!following!is!a!summary!of!material!disposals!of!properties!by!the!Group’s!subsidiaries!during!the!financial!year!ended!+$!December! "#"+) (a) On!,! August!"#""&! Tropicana! Desa! Mentari! Sdn! Bhd&! an! indirect! wholly-owned! subsidiary! of! the! Group&! entered! into! a! sale! and! purchase! agreement! with! KSL! Development! Sdn! Bhd&! for! the! disposal! of! part! of!$+! parcels! of! freehold! land! measuring! approximately!+1#&",,!square!metres!in!Johor!for!a!total!consideration!of!RM$#-&,,/&###'!In!the!previous!financial!year&!the! provision!of!foreseeable!losses!for!the!disposal!of!RM$+%&--#&###!was!recognised!in!the!profit!or!loss'!The!said!disposal!will!be! completed!in!the!financial!year!ending!+$!December!"#"1' (b) On!$"!September!"#""&!Tropicana!GP!Views!Sdn!Bhd&!a!wholly-owned!subsidiary!of!the!Group&!entered!into!a!sale!and!purchase! agreement! with! KSL! Medini! Development! Sdn! Bhd&! for! the! disposal! of!$#! parcels! of! freehold! land! measuring! approximately! "$,&#,/!square!metres!in!Johor!for!a!total!consideration!of!RM$#"&-+%&###'!The!said!disposal!will!be!completed!in!the!financial! year!ending!+$!December!"#"1' 297 FINANCIAL STATEMENTS & OTHER INFORMATION

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