!+" INVESTMENT#PROPERTIES#(CONT’D") Description!of!valuation!techniques!used!and!key!inputs!to!valuation!on!investment!properties) Valuation!techniques Significant!unobservable!inputs Range +"+$ +"++ Commercial!building Investment!method!* Estimated!rental!value RM$*""!to RM+'##!to per!sqft!per!month !RM#+*""! !RM-'##! Long-term!vacancy!rate !$*'"2!to!'*'2! !+'/#3!to!$#3! Yield!rate )2!to!&*+'2 !13!to!%'"/3! Commercial!building Cost!method!** Estimated!construction!costs !RM#'!to! RM$%!to per!sqft !RM#&(! RM$,1 Land Comparison!method The!comparison!method! -$'2!to!'"2 -+/3!to!/#3 entails!analysing!recent! transactions!and!asking!prices! of!similar!property!in!and!around! the!locality!for!comparison! purposes!with!adjustments!made! for!di(erences!in!location&! visibility&!size!and!tenure' * The!investment!method!entails!determining!the!net!annual!income!by!deducting!the!annual!outgoings!from!the!gross!annual! income!and!capitalising!the!net!income!by!a!suitable!rate!of!return!consistent!with!the!type!and!quality!of!the!investment!to!arrive! at!the!market!value!of!the!subject!property' ** Buildings! are! valued! by! reference! to! the! current! estimates! on! construction! costs! to! erect! equivalent! buildings&! taking! into! consideration!of!similar!accommodation!in!terms!of!size&!construction&!finishes&!contractors’!overheads&!fees!and!profits'!Appropriate! adjustments!are!then!made!for!the!factors!of!obsolescence!and!existing!physical!condition!of!the!building' !," INVESTMENTS#IN#SUBSIDIARIES Company +"+$ +"++ RM’""" RM’""" Unquoted!shares&!at!cost !$%$#&%(&,! !+&+0,&","! Discount!on!amounts!due!from!subsidiaries !)(%,#"! !10&-$#! !$%$&)%&(,! !+&1"%&$-"! Less)!Accumulated!impairment!losses !($,,%''&) !(+--&//%) !+%,&'%#+$! !+&#"%&%+%! ! Company +"+$ +"++ RM’""" RM’""" Movement!in!the!accumulated!impairment!losses) At!#!January-$#!December #$,,%''&! !+--&//%! 229 FINANCIAL STATEMENTS & OTHER INFORMATION
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