APM AUTOMOTIVE HOLDINGS BERHAD
70
NOTES TO THE
FINANCIAL STATEMENTS
5.
Investment properties
Freehold
land
Long term
leasehold
land Buildings
Total
Group
RM’000
RM’000
RM’000
RM’000
At 1 January 2013, as previously stated
917
10,336
5,749
17,002
Change in accounting policy (Note 37)
1,923
63,572
5,302
70,797
At 1 January 2013, restated
2,840
73,908
11,051
87,799
Transfer from property, plant and equipment
-
-
363
363
Change in fair value
120
3,510
125
3,755
At 31 December 2013/1 January 2014, as
previously stated
917
10,206
5,494
16,617
Change in accounting policy (Note 37)
2,043
67,212
6,045
75,300
At 31 December 2013/1 January 2014, restated
2,960
77,418
11,539
91,917
Transfer to property, plant and equipment
-
-
(61)
(61)
Change in fair value
212
5,270
(48)
5,434
At 31 December 2014
3,172
82,688
11,430
97,290
5.1 Fair value information
Fair value of investment properties are categorised as follows:
Level 1
Level 2
Level 3
Total
Group
RM’000
RM’000
RM’000
RM’000
31.12.2014
Freehold land
-
-
3,172
3,172
Long term leasehold land
-
-
82,688
82,688
Buildings
-
-
11,430
11,430
-
-
97,290
97,290
31.12.2013 (Restated)
Freehold land
-
-
2,960
2,960
Long term leasehold land
-
-
77,418
77,418
Buildings
-
-
11,539
11,539
-
-
91,917
91,917
