NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 100 - 12. Other Investment 2021 2020 2021 2020 RM RM RM RM Golf club membership 320,000 320,000 150,000 150,000 Company Group This represents investment stated at cost in a local golf club and resort, which entitles the Group’s and the Company’s management and staff to utilise the facilities. 13. Inventories 2021 2020 RM RM At cost Spare parts and consumables 3,691,275 3,388,430 Raw materials 4,671,723 5,837,187 Work-in-progress 1,125,709 1,423,080 Finished goods 2,610,019 1,915,147 12,098,726 12,563,844 Recognised in profit or loss: Inventories recognised as cost of sales 10,497,179 7,634,606 Group The inventories are written off when it has lost its value and cannot be sold due to damage, theft, loss, or decline in market value. 177 ANNUAL REPORT 2021 • DESTINI BERHAD
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