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The disclosure of the fair value of investment property accounted for under the cost model is required, except for those properties where the fair value cannot be determined reliably. In such a case, in addition to a description of the investment property, management is required to explain why the fair value cannot be determined reliably and, if possible, the range of estimates within which the fair value is highly likely to lie. [IAS 40 para 78(a)–(c)].

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