7 153 152 Notes to the Financial Statements Notes to the Financial Statements 2. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (y) Fair value measurements (continued) When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair value is categorised into different levels in a fair value hierarchy based on the input used in the valuation technique as follows: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group can access at the measurement date. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: unobservable inputs for the asset or liability. The Group recognises transfers between levels of the fair value hierarchy as of the date of the event or change in circumstances that caused the transfers. 3. PROPERTY, PLANT AND EQUIPMENT Note Land RM’000 Buildings and improvements RM’000 Farm buildings RM’000 Fishing boat and equipment RM’000 Furniture, fittings and equipment RM’000 Plant and machinery RM’000 Motor vehicles RM’000 Bearer plants RM’000 Capital work-inprogress RM’000 Total RM’000 Group Cost At 1 April 2021 198,681 635,060 591,592 72,288 321,094 1,258,251 161,733 123,285 99,148 3,461,132 Additions 2,007 23,453 17,691 - 42,870 33,235 8,406 2,510 81,573 211,745 Disposals (1,900) (7,707) - - (925) (3,291) (2,849) - - (16,672) Disposal of a subsidiary 35.2 - (2,850) - - (592) (4,959) (355) - - (8,756) Written off - (1,307) (1,916) - (2,806) (18,886) (730) - (128) (25,773) Transfer in/(out) - 19,225 17,786 - 4,467 27,490 1,476 - (70,444) - Transfer to assets held for sale 17 (28,210) (16,239) - - (379) (18,528) (5,275) (17,744) (74) (86,449) Transfer from/(to) investment properties 5 780 4,406 (4,282) - (502) - - - (11,624) (11,222) Effect of movements in exchange rates 1,226 1,335 7,626 - 1,125 5,895 832 3,451 1,209 22,699 At 31 March/1 April 2022 172,584 655,376 628,497 72,288 364,352 1,279,207 163,238 111,502 99,660 3,546,704 Additions 33 30,168 10,001 - 61,193 30,124 12,445 3,332 85,701 232,997 Disposals - (312) (1,286) (2,682) (1,720) (7,910) (3,168) (6,367) - (23,445) Written off - (1,689) (1,058) (1,575) (2,438) (1,131) (168) - (473) (8,532) Transfer in/(out) - 28,023 24,457 - 14,010 55,764 1,128 - (123,382) - Transfer from assets held for sale 17 - 16,239 - - 379 18,528 5,275 17,744 74 58,239 Transfer to right-of-use assets 4 - - - - - - - - (1,741) (1,741) Effect of movements in exchange rates 195 (329) 4,716 - 343 1,977 546 995 309 8,752 At 31 March 2023 172,812 727,476 665,327 68,031 436,119 1,376,559 179,296 127,206 60,148 3,812,974
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