Notes to the Accounts Property, Plant and Equipment
At cost/revaluation Bal b/d (date) Surplus on revaluation Deficit on revaluation Acquisition Disposal Transfer to Investment property(IP) Transfer from Investment property Classified as held for sale Elimination of AD against valuation Bal c/d (date)
A
Land RM
Buildings RM
Plant and Machinery RM
Total RM
XX XX (XX) XX (XX) (XX) XX (XX) -------XX =====
XX XX (XX) XX (XX) (XX) XX (XX) (XX) -----XX ====
XX XX (XX) XX (XX) (XX) (XX) ------XX ====
XX XX (XX) XX (XX) (XX) XX (XX) (XX) ------XXX ====
XX (XX) X (X) XX (X) X (X) (XX) ----XX ====
XX (XX) XX (X) XX (X) (XX) -----XX ====
XX (XX) XX (X) XX (X) X (X) (XX) ------XXX ====
XX
XX
XX
Accumulated depreciation (AD) Bal b/d (date) Disposal Impairment loss Reversal of impairment loss Charge for the year (depreciation) Transfer to IP Transfer from IP Classified as held for sale Elimination of AD against valuation Bal c/d (date) Carrying Value
B A-B
XX