UEM EDGENTA BERHAD Integrated Annual Report 2025 316 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 14. INVESTMENT PROPERTIES (CONTD.) Sensitivity analysis An increase in the price per square feet of comparable properties in the surrounding vicinity will result in an increase of fair value of the investment properties. Fair value measurement hierarchy for investment properties Group Date of valuation Quoted prices prices in active markets markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Land 31 December 2025 - - 14,325 Land 31 December 2024 - - 14,325 (i) Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities (ii) Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable (iii) Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable The following table show a reconciliation of Level 3 fair value: Group 2025 RM’000 2024 RM’000 Land As at 1 January/ 31 December 14,325 14,325
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