text: **2. Significant Accounting Policies (continued)**
  
  *(i) Completed investment property*
  Investment properties are measured initially at cost, including transaction costs. Transaction costs include deed transfer taxes and various 
  professional fees. Subsequent to initial recognition, investment properties are recorded at fair value. Fair value is determined based on a 
  combination of internal and external processes and valuation techniques. Gains and losses arising from changes in fair values are included 
  in the income statement in the year in which they arise. 
  
  Investment property is derecognized when it has been disposed of or permanently withdrawn from use and no future economic benefit 
  is expected. Any gains or losses on the retirement or disposal of investment property are recognized in the Statements of Income and 
  Comprehensive Income in the year of retirement or disposal. 
  
  Transfers are made to investment property when, and only when, there is a change in use, evidenced by the commencement of operating 
  leases. transfers are made from investment property when, and only when, there is a change in use, evidenced by commencement of 
  development. 