195 ANNUAL REPORT 2025 MST GOLF GROUP BERHAD 3. PROPERTY, PLANT AND EQUIPMENT (CONT’D) Material accounting policy information (iv) Analysis of purchase of property, plant and equipment during the financial year are as follows:- Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Aggregate costs of purchase of property, plant and equipment 15,264 17,141 39 80 Provision for restoration cost (Note 18) (409) (2,087) - - Cash payments during the financial years 14,855 15,054 39 80 Assets pledged as securities Freehold land and buildings of the Group with net carrying amount of RM15,527,000 (2024: RM15,670,000) are pledged to secured banking facilities granted to the Group as disclosed in Note 16 to the financial statements. (a) Recognition and measurement All property, plant and equipment, are measured at cost less accumulated depreciation and less any impairment losses. The cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is probable that future economic benefits associated with the item will flow to the Group and the Company and the cost of the item can be measured reliably. (b) Subsequent expenditure Subsequent expenditure is capitalised only if it is probable that the future economic benefits associated with the expenditure will flow to the Group and the Company.
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