Annual Report 2018

244 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 16 投資物業 （續） 附註 : （續） 使用重大的無法觀察輸入數據進行公平值計量 （第三級）（續） (b) 位於中國的住宅物業單位（續） 於二零一八年十二月三十一日，如果每平 方米的單位重置成本減少 5 ％，則對損益 的影響將為港幣 1,457,000 元（二零一七 年：港幣 1,460,000 元）。每平方米的單位 更換成本越低，公平值越低。 截二零一八年十二月三十一日止年度，年 內投資物業公平值層級分類之間並無調動 （二零一七年：相同）。 於二零一八年十二月三十一日，本集團 並無任何未經授權的合約責任以供日後 維修及保養（二零一七年：相同）。 以下金額已於綜合損益表確認： 16 Investment properties (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) (b) Residential property units located in the PRC (continued) As at 31 December 2018, if the adjusted market price per square meter decreased by 5%, the impact on profit or loss would be HK$1,457,000 (2017: HK$1,460,000) lower. The lower the unit replacement cost per square meter, the lower the fair value. During the year ended 31 December 2018, there were no transfers of investment properties between fair value hierarchy classifications during the year (2017: same). At 31 December 2018, the Group had no unprovided con t r ac t ua l ob l i ga t i ons f o r f u t u r e r epa i r s and maintenance (2017: same). The following amounts have been recognised in the consolidated statement of profit or loss: Year ended 31 December 截至十二月三十一日止年度 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Rental income 租金收入 1,804 2,330 Direct operating expenses arising from investment properties that generated rental income 於本年度產生租金收入的 投資物業之直接經營費用 (96) (221) Changes in fair values recognised in the consolidated statement of profit or loss 已於綜合損益表確認之 公平值變動 4,017 23,820