156 Annual Report 2021 13. PREPAID LEASE PAYMENTS The Group 2021 2020 RM RM At beginning of year 41,721,899 43,397,363 Amortisation for the financial year (1,517,601) (1,507,568) Effect of movements in exchange rate 436,533 (167,896) At end of year 40,640,831 41,721,899 The above is leasehold land with remaining unexpired lease period of less than 50 years. The leasehold land of RM36,792,579 (2020: RM37,463,136) is pledged as security for credit facilities granted to the Group as disclosed in Note 32. 14. INVESTMENT PROPERTIES The Group 2021 2020 RM RM At beginning of year 349,256,000 312,440,000 Transfer from inventories - 54,161,808 Fair value losses from transfer of inventories to investment properties - (5,180,808) Changes in fair values (5,015,000) (12,165,000) At end of year 344,241,000 349,256,000 Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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