Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 5 LEASES (a) Right-of-use assets Note Land and buildings Plant and machineries Motor vehicles Total Group RM’000 RM’000 RM’000 RM’000 2023 Cost At 1 January 374,055 2,704 2,129 378,888 Additions 7,863 4,860 787 13,510 Transfer to property, plant and equipment 4 (12,864) (982) - (13,846) Transfer to assets of disposal group classified as held for sale 22 (4,983) - - (4,983) Derecognition (3,702) (982) - (3,702) Effect of exchange rate changes 5,832 261 110 6,203 At 31 December 366,201 6,843 3,026 376,070 Accumulated depreciation At 1 January 76,388 701 1,896 78,985 Depreciation charge for the financial year 25,219 1,158 206 26,583 Transfer to property, plant and equipment 4 (50) (16) - (66) Transfer to assets of disposal group classified as held for sale 22 (4,111) - - (4,111) Derecognition (3,464) - - (3,464) Effect of exchange rate changes 1,161 93 55 1,309 At 31 December 95,143 1,936 2,157 99,236 Carrying amount at 31 December 271,058 4,907 869 276,834 199 Wasco Berhad
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