Yinson Annual Report 2022

275 ANNUAL REPORT 2022 ACCOUNTABILITY NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2022 16. Property, plant and equipment Motor vehicles Offshore Marine - OSVs Offshore Marine - tugboats, barges, and boat equipment Offshore Production - FPSOs Tankers available for conversion Solar plant and machinery **FPSO construction in progress Right-of-use assets *Other assets Total Group RM million RM million RM million RM million RM million RM million RM million RM million RM million RM million Cost At 1 February 2020 7 326 1 5,081 378 - 366 40 27 6,226 Acquisition of subsidiaries 1 - - - - 427 - 4 33 465 Additions 1 8 - 10 - - 1,534 8 26 1,587 Disposals (1) - - - (118) - - (1) - (120) Written off - - - - - - - (1) (3) (4) Reclassification to cost of sales - - - - - - (960) - - (960) Reclassification - - - (1,387) (131) - 553 - - (965) Recognition of EPCIC activities - - - - - - (1,490) - - (1,490) Exchange differences - (1) (1) (75) (4) 3 (3) - - (81) At 31 January 2021 and 1 February 2021 8 333 - 3,629 125 430 - 50 83 4,658 Additions - 4 - 4 - - - 12 25 45 Disposals - - - - - (7) - - (4) (11) Written off - - - - - - - (1) (1) (2) Reclassification to other assets (Note 25) - - - - (130) - - - - (130) Reclassification - - - - - 37 - 23 5 65 Exchange differences - 1 - 158 4 1 - 1 (1) 164 At 31 January 2022 8 338 - 3,791 (1) 461 - 85 107 4,789

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