FORGING AHEAD - Tradewinds Plantation Berhad

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FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2010
13. GOODWILL ON CONSOLIDATION (continued)
(a) Key assumptions used in value in use calculations (continued)
Based on these calculations, the Directors are of the view that no additional impairment loss is required during the
financial year as the recoverable amount determined is higher than the carrying amounts of the CGUs.
(b) Sensitivity to changes in assumptions
The management believes that there is no reasonably possible change in the key assumptions on which management
has based its determination of the CGU’s recoverable amount which would cause the CGU’s carrying amount to
materially exceed its recoverable amount.
14. INVENTORIES
TRADEWINDS PLANTATION BERHAD
Annual Report 2010
Group
2010 2009
RM’000 RM’000
At cost
Oil palm products 20,726 29,302
Consumables 11,443 12,047
Nurseries 7,868 15,541
Cattle 2,467 3,027
42,504 59,917
At net realisable value
Cattle 767 694
43,271 60,611
The write-down of inventories to net realisable value amounted to RM209,000 (2009: RM173,000) and is included in the
statements of comprehensive income.