Fraser & Neave Holdings Bhd Annual Report 2021

3. PROPERTY, PLANT AND EQUIPMENT #CONTINUED$ Group (continued) Note Freehold land RM’000 Buildings RM’000 Plant and machinery RM’000 Assets under construction RM’000 * Others RM’000 Total RM’000 ACCUMULATED DEPRECIATION At 1 October 2019 – (131,839) (624,584) – (225,345) (981,768) Depreciation for the year 25 – (13,416) (69,895) – (21,596) (104,907) Disposals – 6 4,097 – 8,676 12,779 Written o! – – 669 – 3,787 4,456 E!ect of movements in exchange rates – 1,903 9,057 – 1,256 12,216 At 30 September 2020/ 1 October 2020 – (143,346) (680,656) – (233,222) (1,057,224) Depreciation for the year 25 – (14,030) (77,135) – (17,512) (108,677) Disposals – – 571 – 10,494 11,065 Written o! – – 1,419 – 3,460 4,879 E!ect of movements in exchange rates – 2,859 13,592 – 1,925 18,376 At 30 September 2021 – (154,517) (742,209) – (234,855) (1,131,581) ACCUMULATED IMPAIRMENT LOSS At 1 October 2019 (2,216) (1,519) (6,083) – (422) (10,240) Impairment loss 25 – – (180) – (402) (582) Reversal of impairment loss 25 – – 115 – 423 538 E!ect of movements in exchange rates – 56 12 – – 68 At 30 September 2020/ 1 October 2020 (2,216) (1,463) (6,136) – (401) (10,216) Impairment loss 25 – – (2,664) – (379) (3,043) Reversal of impairment loss 25 – – 272 – 394 666 E!ect of movements in exchange rates – 73 11 – – 84 At 30 September 2021 (2,216) (1,390) (8,517) – (386) (12,509) CARRYING AMOUNT At 1 October 2019 95,674 443,003 554,730 119,003 62,592 1,275,002 At 30 September 2020 94,695 451,474 564,848 202,450 46,426 1,359,893 At 30 September 2021 93,415 431,129 527,302 281,208 39,195 1,372,249 * Comprise motor vehicles, postmix, coolers, vending machines, furniture, fittings, o!ce equipment and computer equipment. 3.1 An impairment loss of RM3,043,000 (2020: RM582,000), representing the write-down of plant and equipment to its recoverable amount, was recognised in “cost of sales” line item of the profit or loss for the financial year ended 30 September 2021. The reversal of the impairment loss in respect of the plant and equipment of RM666,000 (2020: RM538,000) was made during the financial year as those plant and equipment were repaired and refurbished. The carrying amount of the plant and equipment was increased to its recoverable amount of RM666,000 (2020: RM538,000). 3.2 Assets under construction are mainly relating to buildings, plant and machinery. 194 NOTES TO THE F INANCIAL STATEMENTS