. 10 9
ANNUAL
REPORT
20 1 7
THE BE ST
I N US
NOTESTOTHE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
10.
PROPERTY, PLANTANDEQUIPMENT
Group
Leasehold
landsand
buildings
Leasehold
improvements
Assets
under
construction
Furniture
and
fittings
Office
equipment
Motor
vehicles
Plant and
equipment
Vessel
Total
$’000
$’000
$’000 $’000
$’000 $’000
$’000 $’000 $’000
Cost:
At 1 January 2016 16,740
6,641
217
371 1,171 421 11,830
– 37,391
Additions
–
148
1,556
12
59
–
223
– 1,998
Disposal/write-off
–
–
–
–
(7)
–
(1)
– (8)
Reclassification
–
1,225
(1,226)
–
– –
1
–
–
At 31December
2016 and
1 January 2017 16,740
8,014
547
383 1,223 421 12,053
– 39,381
Additions
–
80
24
–
534
–
51
– 689
Transfer from
work-in-
progress
–
–
–
–
– –
– 100,050 100,050
Reclassification
–
560
(571)
–
11
–
–
–
–
At 31December
2017
16,740
8,654
– 383 1,768 421 12,104 100,050 140,120
Accumulated
depreciation:
At 1 January 2016 7,749
3,904
– 145
664 185 6,668
– 19,315
Depreciation
charge for
the year
939
746
– 69
287
69 1,502
– 3,612
Disposal/write-off
–
–
–
–
(7)
–
–
– (7)
At 31December
2016 and
1 January 2017 8,688
4,650
– 214
944 254 8,170
– 22,920
Depreciation
charge for
the year
932
1,056
– 71
250
61 1,420
– 3,790
At 31December
2017
9,620
5,706
– 285 1,194 315 9,590
– 26,710
Net carrying
amount:
At 31December
2016
8,052
3,364
547
169
279 167 3,883
– 16,461
At 31December
2017
7,120
2,948
– 98
574 106 2,514 100,050 113,410
