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Notes To The
Financial Statements
As at 31 March 2019
2.
Significant accounting policies (cont’d.)
2.4 Significant accounting estimates and judgements
(cont’d.)
(a) Classification between investment properties and property, plant and equipment (cont’d.)
Some properties comprise a portion that is held to earn rentals or for capital appreciation and another
portion that is held for use in the production or supply of goods or for administrative purposes. If
these portions could be sold separately (or leased out separately under a finance lease), the Group
would account for the portions separately. If the portions could not be sold separately, the property
is an investment property only if an insignificant portion is held for use in the production or supply
of goods or services or for administrative purposes. Judgement is made on an individual property
basis to determine whether ancillary services are so significant that a property does not qualify as
investment property.
(b) Inventories
In determining the costing of inventories, management’s judgement is required in determining the
basis of finished goods and work-in-progress valuation which comprise costs of raw materials, direct
labour, other direct costs, and the appropriate allocation of overheads based on normal operating
capacity.
3.
Revenue
Revenue of the Group and of the Company consist of the following:
Group
Company
2019
2018
2019
2018
RM’000
RM’000
RM’000
RM’000
Revenue from contracts with customers
237,616
278,877
-
-
Revenue from other sources
- Dividend income from subsidiaries
-
-
43,937
55,445
- Dividend income from associate
-
-
13,303
1,912
Rental income from investment properties
5,195
5,323
3,920
3,905
Others
1,909
446
420
386
244,720
284,646
61,580
61,648
financial
statements
133