239 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 5 INVESTMENT PROPERTIES Group 2025 RM’000 2024 RM’000 Cost At 1 January/31 December 13,428 13,428 Accumulated depreciation At 1 January 7,139 7,016 Depreciation charge for the financial year 115 123 At 31 December 7,254 7,139 Carrying amount at 31 December 6,174 6,289 Fair value 25,000 25,000 The carrying amount of the Group’s investment properties amounting to RM Nil (2024: RM2,341,000) are subject to operating leases as lessor. Recognition and measurement Investment properties are properties held to earn rental income or for capital appreciation or both rather than for use in the production or supply of goods and services or for administrative purposes, or sale in the ordinary course of business. Investment properties are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Freehold land is not depreciated. Freehold and leasehold buildings are depreciated over the shorter of their estimated useful lives of 50 years or lease term. The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at the end of each financial year.
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