218 YINSON HOLDINGS BERHAD ACCOUNTABILITY 18. INVESTMENT PROPERTIES (CONTINUED) The fair value measurements using Level 3 inputs are as follows: Valuation technique Significant unobservable input Price per square foot RM/psf 2025 2024 Residential properties Market comparison approach 655 – 1,133 655 – 1,133 Sensitivity to significant unobservable inputs Changes in the price per square foot by 5% are not expected to result in a significant change in fair value of the investment properties of the Group. 19. INTANGIBLE ASSETS Group Computer software RM million Contract rights(i) RM million Trademark RM million Total (ii) RM million Cost At 1 February 2023 49 395 2 446 Additions 6 - 6 12 Exchange differences 2 46 - 48 At 31 January 2024 and 1 February 2024 57 441 8 506 Additions 10 - - 10 Acquisition of a subsidiary company (Note 47(a)) - - 4 4 Exchange differences (2) (32) (4) (38) At 31 January 2025 65 409 8 482 Accumulated amortisation At 1 February 2023 38 157 - 195 Amortisation (Note 7 & Note 9) 6 53 1 60 Exchange differences 2 20 - 22 At 31 January 2024 and 1 February 2024 46 230 1 277 Amortisation (Note 7 & Note 9) 6 53 1 60 Exchange differences (2) (18) (1) (21) At 31 January 2025 50 265 1 316 Net carrying amount At 31 January 2024 11 211 7 229 At 31 January 2025 15 144 7 166 (i) Contract rights recognised pursuant to the consideration paid for the novation of a charter contract involving provision of EPCIC and leasing of FPSO Helang. (ii) Additions during the current financial year include a non-cash addition of RM7 million relating to computer software. In the previous financial year, additions included a non-cash addition of RM5 million relating to trademark.
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