!+" INVESTMENT#PROPERTIES#(CONT’D") The!carrying!amounts!of!the!investment!properties!pledged!as!securities!for!bank!borrowings!as!disclosed!in!Note!+"!are!as!follows) Group +"+$ +"++ RM’""" RM’""" Freehold!land!and!buildings !#$)%#+'! !$+1&,%%! Leasehold!land!and!buildings !#%#($%.#"! !$&"##&,$#! Construction!in-progress !+#%$()! !$/�+! !#%$+,%$",! !$&+/#&01-! The!Group!has!no!restrictions!on!the!realisability!of!its!investment!properties!and!no!contractual!obligations!to!either!purchase&!construct! or!develop!investment!properties!or!for!repairs&!maintenance!and!enhancements' Investment!properties!are!stated!at!fair!value&!which!had!been!determined!based!on!valuations!as!at!+$!December!"#"+!and!+$!December! "#""!performed!by!accredited!independent!valuers!who!are!specialists!in!valuing!these!types!of!investment!properties'!The!fair!value!of! the!properties!had!been!determined!using!the!cost!method&!comparison!method!and!investment!method!depending!on!the!nature!of! the!properties' Included!in!the!construction!in-progress!amounting!to!RM$$#&-%/&###!("#"")!RM-0&$$%&###)!is!stated!at!cost!as!management!believes! that!the!fair!value!cannot!be!reliably!determined!due!to!the!nature!and!the!amount!of!remaining!project!risks' Fair!value!hierarchy!disclosures!for!investment!properties!is!disclosed!in!Note!+,' Reconciliation!of!fair!values) Freehold Leasehold land!and land!and buildings buildings Total RM’""" RM’""" RM’""" At!#!January!+"+$ #$'%#+.! !#%++'%(+)! !#%$&"%.'+! Additions !$$)! –! !$$)! Re-measurement!recognised!in!profit!or!loss !#%)+'! !(#%#+") !$"'! Transfer!from!property&!plant!and!equipment!(Note!$/) –! !)%+)"! !)%+)"! Transfer!to!assets!classified!as!held!for!sale!(Note!"0) –! !(+&%+"") !(+&%+"") Adjustment!$ –! !(+$") !(+$") Disposals !(+%'"") – !(+%'"") At!$#!December!+"+$ #$)%$.(! !#%+"+%)#)! !#%$$&%."#! At!#!January!+"++ ! $"1&+$,! !$&",%&,,#! !$&1$$&$-,! Additions !/-! !"&1$$! !"&10#! Re-measurement!recognised!in!profit!or!loss !$#&0/$! !($1&"%$) !(+&/$#) Transfer!to!property&!plant!and!equipment!(Note!$/) –! !("%&+#%) !("%&+#%) Transfer!to!right-of-use!assets!(Note!+/(a)) –! !("+&###) !("+&###) At!$#!December!+"++ $+/&$",! !$&""/&0"1 !$&+%#&,/" NOTES TO THE FINANCIAL STATEMENTS FOR!THE!FINANCIAL!YEAR!ENDED!'$!DECEMBER!"%"' 228 ANNUAL REPORT 2023
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