Annual Report 2018

249 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 17 物業、廠房及設備 （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） 截至二零一八年十二月三十一日的重估金額由 獨立且具有專業資格的估值師威格斯評估（二零 一七年：相同）。估值採用以下任一方法釐定： － 直接比較法：於鄰近地區可比較物業之銷 售價格會就主要屬性（例如物業面積）之差 異作出調整。此估值方法之最重大輸入值 為每平方尺╱平方米的價格；或 － 已折舊重置成本法：當前物業重置成 本╱再製造成本。此估值方法之最重大輸 入值為每平方尺╱平方米的的重置成本。 有關使用重大的無法觀察輸入數據之公平值計量 （第 3 級）的定量資料： (a) 位於香港之工業物業單位 截至二零一七年及二零一八年十二月 三十一日，位於香港的工業物業單位估值 所使用的主要無法觀察輸入數據如下： 17 Property, plant and equipment (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) The revaluated amount as at 31 December 2018 were assessed by the independent and professionally qualified valuer, Vigers (2017: same). The valuations were determined using either: – Direct comparison approach: Sales price of comparable properties in close proximity are adjusted for differences in key attributes such as property size. The most significant input into this valuation approach is price per square foot/ square meter; or – Depreciated replacement cost approach: Current cost of replacement/reproduction of the properties. The most significant input into this valuation approach is replacement cost per square foot/square meter. Quantitative information about fair value measurements using significant unobservable inputs (level 3): (a) Industrial property units located in Hong Kong The key unobservable inputs used in the valuation of the industrial property units located in Hong Kong as at 31 December 2017 and 2018 are: Valuation technique Unobservable inputs As at 31 December 估值方法 無法觀察輸入數據 於十二月三十一日 2018 2017 二零一八年 二零一七年 Market comparable approach Adjusted market price per square foot HK$6,500 HK$6,400 市場比較方法 經調整每平方尺市場價格 港幣 6,500 元 港幣 6,400 元 As at 31 December 2018, if the adjusted market price per square foot decreased by 5%, the impact on other comprehensive income would be HK$920,000 (2017: HK$315,000) lower. The lower the adjusted market price per square foot, the lower the fair value. 截至二零一八年十二月三十一日，如經調整每 平方尺市場價格下降 5%, 對其他綜合收益的影響 將為港幣 920,000 元（二零一七年：港幣 315,000 元）減少。調整後的每平方尺市場價格越低，公 平值越低。