NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 4. INVESTMENT PROPERTIES Leasehold buildings Premises Total RM’000 RM’000 RM’000 Group Cost At 1 January 2024 37,281 1,785 39,066 Transfer from property, plant and equipment 7,286 - 7,286 At 31 December 2024 44,567 1,785 46,352 Transfer to property, plant and equipment (337) - (337) Transfer to right-of-use assets - (1,785) (1,785) At 31 December 2025 44,230 - 44,230 Accumulated depreciation At 1 January 2024 4,539 297 4,836 Charge for the financial year 891 893 1,784 Transfer from property, plant and equipment 959 - 959 At 31 December 2024 6,389 1,190 7,579 Charge for the financial year 884 595 1,479 Transfer to property, plant and equipment (72) - (72) Transfer to right-of-use assets - (1,785) (1,785) At 31 December 2025 7,201 - 7,201 Carrying amount At 31 December 2025 37,029 - 37,029 At 31 December 2024 38,178 595 38,773 Leasehold buildings RM’000 Company Cost At 1 January 2024 169,032 Transfer from property, plant and equipment 7,286 At 31 December 2024/31 December 2025 176,318 Accumulated depreciation At 1 January 2024 20,340 Charge for the financial year 3,528 Transfer from property, plant and equipment 959 At 31 December 2024 24,827 Charge for the financial year 3,525 At 31 December 2025 28,352 FINANCIAL STATEMENTS 223
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