121
ANNUAL REPORT 2016
NOTES TOTHE FINANCIAL STATEMENTS
30 JUNE 2016
(Continued)
8.
INVESTMENT PROPERTIES (continued)
(e)
The fair value of investment properties of the Group are categorised as follows: (continued)
(iii) The fair value measurements of the investment properties are based on the highest and best use which does not differ from their
actual use. The investment properties of the Group are mainly used to generate rental income.
(f)
Interest expense on term loan specifically related to investment properties capitalised within additions of the Group during the
previous financial year amounted to RM616,105.
(g)
As at the end of the reporting period, the title deed for investment properties of the subsidiaries with carrying amounts of RM830,000
(2015: RM1,810,000) are in the process of being transferred and registered in the name of the subsidiaries.
9.
INTANGIBLE ASSETS
Group
Balance
as at
1.7.2015
RM’000
Additions
RM’000
Amortisation
charge for the
financial year
RM’000
Translation
adjustment
RM’000
Balance
as at
30.6.2016
RM’000
Carrying amount
Goodwill
38,359
16,667
-
-
55,026
Trademarks
30,647
8,835
(2,067)
730
38,145
69,006
25,502
(2,067)
730
93,171
At 30.6.2016
Cost
RM’000
Accumulated
amortisation
RM’000
Accumulated
impairment
RM’000
Carrying
amount
RM’000
Goodwill
60,767
-
(5,741)
55,026
Trademarks
50,768
(12,623)
-
38,145
111,535
(12,623)
(5,741)
93,171
Group
Balance
as at
1.7.2014
RM’000
Additions
RM’000
Amortisation
charge for the
financial year
RM’000
Translation
adjustment
RM’000
Balance
as at
30.6.2015
RM’000
Carrying amount
Goodwill
38,359
-
-
-
38,359
Trademarks
30,209
50
(512)
900
30,647
68,568
50
(512)
900
69,006
At 30.6.2015
Cost
RM’000
Accumulated
amortisation
RM’000
Accumulated
impairment
RM’000
Carrying
amount
RM’000
Goodwill
44,100
-
(5,741)
38,359
Trademarks
40,816
(10,169)
-
30,647
84,916
(10,169)
(5,741)
69,006
