Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 6 INVESTMENT PROPERTIES Group Company 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 Cost At 1 January 17,907 12,340 19,312 24,750 Transfer from/(to) property, plant and equipment - 5,567 - (5,438) Transfer to assets held for sale (4,479) - (19,312) - At 31 December 13,428 17,907 - 19,312 Accumulated depreciation and impairment loss At 1 January 8,861 6,740 2,167 2,505 Depreciation charge for the financial year 195 222 213 212 Impairment charge for the financial year 19 - - - Transfer from/(to) property, plant and equipment - 1,899 - (550) Transfer to assets held for sale (2,059) - (2,380) - At 31 December 7,016 8,861 - 2,167 Carrying amount at 31 December 6,412 9,046 - 17,145 Fair value 25,000 48,236 - 27,420 The carrying amount of the Group’s and the Company’s investment properties amounting to RM2,386,000 and RM Nil respectively (2022: RM4,939,000 and RM17,145,000) are subject to operating leases as lessor. 201 Wasco Berhad
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