Frs 140

Companies’ background

Tradewinds Corporation Berhad is located at 21st Floor, Wisma Zelan, No.1, Jalan Tasik Permaisuri 2, Bandar Tun Razak, Cheras 56000, Kuala Lumpur. For any extra information about this company, the webtsite www.tradewindscorp.com can be searched. The principal activities are investment holding, provision of management services and commercial property investment. While the group’s principal activities include hotel ownership and management, property investment and development, sale of properties, manufacturing, trading, insurance broking, travel relate services, providing integrated security services, leasing and hire purchase financing.

FRS 140: INVESTMENT PROPERTY

In FRS 140, investment property is defined as property such as land and building held to earn rentals or for capital appreciation or both, rather than for use in business purposes or for sale in the ordinary course of business, under paragraph 5, FRS 140.

Disclosure Requirements:

| |Companies |

|FRS 140 Investment Property | |

| |Sime |Tiong |Tradewinds |The |Voir |

| |Darby |Nam | |Store | |

|a) whether cost model or fair value model is used. | | | | |- |

|b) if fair value, whether, and in what circumstances, property interest held under |- |- |- | |- |

|operating lease are classified and accounted for as IP |...