107 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2022 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 CONT’D 14. INTANGIBLE ASSETS (Cont’d) ----------------- As at 31.12.2022 -------------- Group Cost Accumulated amortisation Carrying amount RM RM RM Completed development costs 15,546,711 (14,907,316) 639,395 Group 2021 Balance as at 1.1.2021 Amortisation charge for the financial year Balance as at 31.12.2021 RM RM RM Carrying amount Completed development costs 1,168,738 (264,672) 904,066 ----------------- As at 31.12.2021 -------------- Group Cost Accumulated amortisation Carrying amount RM RM RM Completed development costs 15,546,711 (14,642,645) 904,066 Company 2022 Balance as at 1.1.2022 Amortisation charge for the financial year Balance as at 31.12.2022 RM RM RM Carrying amount Completed development costs 110,044 (26,247) 83,797 ------------------ As at 31.12.2022 --------------- Company Cost Accumulated amortisation Carrying amount RM RM RM Completed development costs 13,162,478 (13,078,681) 83,797
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