89Paragraphs 40 is amended as follows (new text is underlined and deleted text is struck through):

89 Paragraphs 40 is amended as follows (new text is underlined and deleted text is struck through):

40 When measuring the The fair value of investment property in accordance with AASB 13, an entity shall ensure that the fair value reflects, among other things, rental income from current leases and reasonable and supportable other assumptions that represent what knowledgeable, willing parties market participants would assume use when pricing the investment property about rental income from future leases in the light of under current market conditions. It also reflects, on a similar basis, any cash outflows (including rental payments and other outflows) that could be expected in respect of the property. Some of those outflows are reflected in the liability whereas others relate to outflows that are not recognised in the financial statements until a later date (e.g. periodic payments such as contingent rents).