Yinson Annual Report 2020

242 Notes to the financial statements (cont’d) For the financial year ended 31 January 2020 Yinson Holdings Berhad SECTION 7 ACCOUNTABILITY 5. Critical accounting estimates and judgements (CONTINUED) (f) Fair value of investment properties The Group carries its investment properties at fair value, with changes in fair value determined using the market approach based on the market comparison method recognised in profit or loss. The key assumptions and basis used to determine the fair value are as disclosed in Note 17. (g) Income taxes Judgement is involved in determining the Group’s provision for income taxes as there are certain transactions and computations for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognises liabilities for expected tax issues based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recognised, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. 6. Revenue Group Company 2020 2019 2020 2019 RM’000 RM’000 RM’000 RM’000 Revenue from contracts with customers FPSO support services fees 140,806 239,105 - - Management fee income 15,531 2,614 40,825 45,792 Revenue from other sources Chartering of FPSOs, OSVs and tankers 774,697 789,044 - - Outright sale of FPSO at commencement of finance lease 1,551,481 - - - Finance lease income 25,874 - - - Rental income 551 650 - - Dividends from subsidiaries and joint ventures - - 359,988 354,702 Others 10,400 3,486 - - 2,519,340 1,034,899 400,813 400,494 The Group and the Company recognises revenue from contracts with customers over time.