Notes to the Financial Statements for the Financial Year Ended 30 September 2024 MKH BERHAD ANNUAL REPORT 2024 Laying The Foundation of Excellence Where People Matter Guided by Leadership, Inspired by People Delivering Value That Matters to People PG. 304 44. FAIR VALUE (CONT’D) (b) Fair value hierarchy (Cont’d) Fair value measurement using Level 1 Level 2 Level 3 Total RM RM RM RM The Group 2023 Short-term placements (Note 26) 63,670,729 - - 63,670,729 Investment properties (Note 14) Commercial properties - - 272,138,000 272,138,000 Office and shoplot - - 49,345,000 49,345,000 Factory lot - - 8,886,000 8,886,000 Education centre - - 45,000,000 45,000,000 - - 375,369,000 375,369,000 Other investment (Note 17) 756,237 - - 756,237 Biological assets (Note 25) - 6,231,392 - 6,231,392 Liability for which fair value is disclosed Hire-purchase payables - 2,899,373 - 2,899,373 Asset for which fair value are disclosed Long-term other receivables - 46,312 - 46,312 Loan receivables - 37,282,120 - 37,282,120 - 37,328,432 - 37,328,432
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