204 NOTES TO THE FINANCIAL STATEMENTS ʹˢ˥ ˧˛˘ Ѓˡ˔ˡ˖˜˔˟ ˬ˘˔˥ ˘ˡ˗˘˗ ʦʤ ʷ˘˖˘ˠ˕˘˥ ʥʣʥʧ (cont’d) 5. RIGHT-OF-USE ASSETS Office buildings Premises Motor vehicles Office and communication equipment Leasehold land Capital work-in progress Total RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Group Cost At 1 January 2023 1,063 2,133 3,300 35,851 8,661 10,206 61,214 Additions - 2,006 188 - 7,121 966 10,281 Transfer to property, plant and equipment - - (909) - - - (909) Reclassification - - - - 10,163 (10,163) - Written off - - - - (151) - (151) Expiration of lease contract - (2,062) - - - - (2,062) Termination of lease contract - (864) - - - - (864) At 31 December 2023 1,063 1,213 2,579 35,851 25,794 1,009 67,509 Additions - 1,925 998 - 33,386 4,410 40,719 Transfer to property, plant and equipment - - (908) - - - (908) Expiration of lease contract - (1,210) (80) - - - (1,290) At 31 December 2024 1,063 1,928 2,589 35,851 59,180 5,419 106,030 Accumulated depreciation At 1 January 2023 807 1,140 1,868 2,535 106 - 6,456 Charge for the financial year - 1,266 350 4,302 602 - 6,520 Transfer to property, plant and equipment - - (702) - - - (702) Expiration of lease contract - (2,062) - - - - (2,062) Termination of lease contract - (317) - - - - (317) At 31 December 2023 807 27 1,516 6,837 708 - 9,895 Charge for the financial year - 1,641 413 4,302 631 - 6,987 Transfer to property, plant and equipment - - (908) - - - (908) Expiration of lease contract - (1,210) (80) - - - (1,290) At 31 December 2024 807 458 941 11,139 1,339 - 14,684 Carrying amount At 31 December 2024 256 1,470 1,648 24,712 57,841 5,419 91,346 At 31 December 2023 256 1,186 1,063 29,014 25,086 1,009 57,614
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