NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 3. PROPERTY, PLANT AND EQUIPMENT (CONT’D) (a) Assets pledged as securities to licensed banks The net carrying amount of buildings of the Group and of the Company are pledged to licensed banks as security for banking facilities granted to the Group and to the Company as disclosed in Note 25 to the financial statements are as follows: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Buildings 146,617 150,127 67,703 69,321 (b) The strata title deed of building of the Group and of the Company amounting to RM182,842,000 and RM67,703,000 (2024: RM186,930,000 and RM69,321,000) are yet to be issued by relevant authorities. (c) During the financial year ended 31 December 2025, leasehold buildings of the Group and of the Company amounting to RMNil and RMNil (2024: RM6,327,000 and RM6,327,000) were transferred to investment properties because they are no longer be used by the Group and by the Company and were leased to a third party. (d) Material accounting policy information Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, except for capital work-in-progress are stated at cost less impairment losses and not depreciated. Depreciation of property, plant and equipment is recognised in the profit or loss on straight-line basis to write off the cost of each asset to its residual value over its estimated useful life. Property, plant and equipment under capital work-in-progress are not depreciated until the assets are ready for its intended use. Property, plant and equipment is depreciated based on the estimated useful lives of the assets as follows: Buildings 2% Office and communication equipment 10 - 12% Medical equipment 20% Computers 20% Software 20% IT terminals 20% Motor vehicles 16 - 20% Office furniture and renovation 10% Property, plant and equipment are derecognised upon disposal or when no future economic benefits are expected from its use or disposal. The difference between the net disposal proceeds, if any, and the net carrying amount recognised in profit or loss. 222
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