228 Annual Report 2021 45. FAIR VALUE HIERARCHY The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities at the reporting date: Fair value measurement using The Group Level 1 Level 2 Level 3 Total 2021 RM RM RM RM Investment properties (Note 14) Commercial properties - - 270,181,000 270,181,000 Office and shoplot - - 29,060,000 29,060,000 Education centre - - 45,000,000 45,000,000 - - 344,241,000 344,241,000 Other investment (Note 17) 355,820 - - 355,820 Biological assets (Note 24) - - 6,177,026 6,177,026 Liability for which fair value is disclosed (Note 44) Hire purchase payables - 803,124 - 803,124 Asset for which fair value is disclosed (Note 44) Long-term other receivables - 4,140,843 - 4,140,843 Loan receivables - 35,056,239 - 35,056,239 - 39,197,082 - 39,197,082 Notes to the Financial Statements FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2021
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