140 Annual Report 2021 6. PROFIT BEFORE TAX (CONT’D) The Group The Company 2021 2020 2021 2020 RM RM RM RM Profit before tax is arrived at after charging: (Cont’d) Property, plant and equipment written off 354,678 341,877 - - Revaluation loss on property, plant and equipment - 65,310 - - Expenses relating to leases: Short term leases 165,095 748,252 - - Low value assets 69,171 80,887 - - and after crediting: Changes in fair value of biological assets 1,637,252 - - - Changes in fair value of other investment - 3,246 - - Dividend income from other investment 21,614 879 - - Gain on disposal of non-current assets classified as held for sale 3,274,186 - - - Gain on disposal of other investment 188,329 - - - Gain on disposal of property, plant and equipment - 130,311 - - Impairment loss no longer required on: Finance lease receivables - 150 - - Loan receivables 77,608 - - - Trade receivables - 96,622 - - Other receivables 53,279 41,250 - 11,250 Interest income: Advances to subsidiaries - - 15,452,738 19,336,424 Bank balances, term deposits and fixed income funds 3,295,274 6,550,207 104,597 230,592 Accretion of interest 993,560 947,017 - - Net gain on foreign exchange: Realised 2,891,696 - - 11,093 Unrealised 7,998,714 - - 155,250 Realised gain arising from derivatives financial assets - 3,000 - - Rental income on land and buildings 27,092,486 25,892,113 - - Reversal of allowance for slow moving inventories - 152 - - Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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