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328  MSM MALAYSIA HOLDINGS BERHAD             WHO WE ARE     STATEMENT & DISCUSSION BY OUR LEADERS   HOW WE OPERATE
          ANNUAL INTEGRATED REPORT 2021

           NOTES TO THE FINANCIAL STATEMENTS

           FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2021










           17  PROPERTY, PLANT AND EQUIPMENT (CONTINUED)
                (a)   Bearer plants

                    Bearer plants comprise oil palms, rubber trees and mango trees. Immature bearer plants are capitalised in capital work in progress.
                                                                Mature                    Immature
                                                                                                              Total
                                                            Rubber                      Rubber               bearer
                    Group                           Oil palms  trees  Mango  Total  Oil palm  trees  Mango  Total  plant
                                                     RM’000  RM’000  RM’000  RM’000  RM’000  RM’000  RM’000  RM’000  RM’000
                    31.12.2021

                    Cost
                    At 1 January 2021                  1,608  22,219  676  24,503     -  21,628  197  21,825  46,328
                    Disposal of subsidiary            (1,608)  (22,219)   (676)  (24,503)   -  (21,628)   (197)  (21,825)  (46,328)
                    At 31 December 2021                   -      -      -      -      -     -      -      -      -

                    Accumulated depreciation
                    At 1 January 2021                   420   2,112    91  2,623      -     -      -      -  2,623
                    Disposal of subsidiary              (420)  (2,112)  (91)  (2,623)  -    -      -      -  (2,623)
                    At 31 December 2021                   -      -      -      -      -     -      -      -      -

                    Accumulated impairment loss
                    At 1 January 2021                  1,188  20,107  585  21,880     -  21,628  197  21,825  43,705
                    Disposal of subsidiary            (1,188)  (20,107)   (585)  (21,880)   -  (21,628)   (197)  (21,825)  (43,705)
                    At 31 December 2021                   -      -      -      -      -     -      -      -      -

                    Net book value
                    At 31 December 2021                   -      -      -      -      -     -      -      -      -
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