MKH Annual Report 2022

220 Annual Report 2022 Notes to the Financial Statements For the Financial Year Ended 30 September 2022 FAIR VALUE HIERARCHY 46. The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities at the reporting date: Fair value measurement using - - Commercial properties Office and shoplot - - Level 1 RM The Group 2022 Level 2 RM 273,021,000 273,021,000 775,849 - Other investment (Note 17) - 775,849 49,355,000 49,355,000 Education centre - - 45,000,000 45,000,000 - - 367,376,000 367,376,000 - - Biological assets (Note 25) 5,917,360 5,917,360 Level 3 RM Total RM Investment properties (Note 14) - 1,787,769 Hire-purchase payables - 1,787,769 Liability for which fair value is disclosed (Note 45) - 67,592 Long-term other receivables - 67,592 - 26,991,913 Loan receivables - 26,991,913 - 27,059,505 - 27,059,505 Asset for which fair value is disclosed (Note 45) Fair value measurement using - - Commercial properties Office and shoplot - - Level 1 RM The Group 2021 Level 2 RM 270,181,000 270,181,000 355,820 - Other investment (Note 17) - 355,820 29,060,000 29,060,000 Education centre - - 45,000,000 45,000,000 - - 344,241,000 344,241,000 - - Biological assets (Note 25) 6,177,026 6,177,026 Level 3 RM Total RM Investment properties (Note 14) - 803,124 Hire-purchase payables - 803,124 Liability for which fair value is disclosed (Note 45) - 4,308,732 Long-term other receivables - 4,308,732 - 35,056,239 Loan receivables - 35,056,239 - 39,364,971 - 39,364,971 Asset for which fair value is disclosed (Note 45)

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