Notes to the Financial Statements for the Financial Year Ended 30 September 2024 Sustaining Lives, Empowering Communities Governance That Inspires Confidence Financial Insights Through Numbers Empowering Ownership PG. 303 44. FAIR VALUE (CONT’D) (b) 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 Level 1 Level 2 Level 3 Total RM RM RM RM The Group 2024 Short-term placements (Note 26) 154,218,308 - - 154,218,308 Investment properties (Note 14) Commercial properties - - 299,441,000 299,441,000 Office and shoplot - - 49,345,000 49,345,000 Factory lot - - 7,377,125 7,377,125 Education centre - - 46,000,000 46,000,000 - - 402,163,125 402,163,125 Other investment (Note 17) 1,075,269 - - 1,075,269 Biological assets (Note 25) - 8,268,800 - 8,268,800 Liability for which fair value is disclosed Hire-purchase payables - 2,530,052 - 2,530,052 Asset for which fair value is disclosed Long-term other receivables - 41,437 - 41,437 Loan receivables - 42,256,366 - 42,256,366 - 42,297,803 - 42,297,803
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