NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 5 INVESTMENT PROPERTIES Note Group Company $’000 $’000 Cost At 1 January 2024 7,574,077 84,562 Additions 716,040 116 Disposal/Written off (48,843) (35,912) Disposal of subsidiaries 39 (20,152) – Transfer to assets held for sale (119,702) – Translation differences on consolidation (28,027) – At 31 December 2024 8,073,393 48,766 At 1 January 2025 8,073,393 48,766 Additions 539,768 – Disposal/Written off (287,804) (45) Transfer from development properties 8,174 – Disposal of a subsidiary 39 (15,057) – Transfer to assets held for sale (290,898) – Translation differences on consolidation (16,607) – At 31 December 2025 8,010,969 48,721 Accumulated depreciation and impairment losses At 1 January 2024 1,283,033 28,716 Charge for the year 135,544 757 Disposal/Written off (25,183) (14,718) Disposal of subsidiaries 39 (13,525) – Impairment loss recognised 19,513 – Transfer to assets held for sale (24,006) – Translation differences on consolidation 2,376 – At 31 December 2024 1,377,752 14,755 At 1 January 2025 1,377,752 14,755 Charge for the year 137,801 530 Disposal/Written off (43,780) – Disposal of a subsidiary 39 (11,091) – Impairment loss recognised 74,324 – Transfer to assets held for sale (116,693) – Translation differences on consolidation (329) – At 31 December 2025 1,417,984 15,285 Carrying amounts At 1 January 2024 6,291,044 55,846 At 31 December 2024 6,695,641 34,011 At 31 December 2025 6,592,985 33,436 Fair value At 1 January 2024 12,435,975 363,418 At 31 December 2024 13,006,637 230,618 At 31 December 2025 13,003,076 230,618 150 | CITY DEVELOPMENTS LIMITED
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