Annual Report 2018

251 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） (c) 位於中國之工業物業單位（續） 截至二零一八年十二月三十一日，如每平 方米單位重置成本下降 5% ，對其他綜合 收益的影響將為港幣 16,173,000 元（二零 一七年：港幣 17,264,000 元）減少。每平 方米單位重置成本越低，公平值越低。 年內，租賃土地及樓宇的公平值層級分類 並無轉換（二零一七年：相同）。 於截至二零一七年十二月三十一日止年 度，由於在二零一七年十月九日之變更用 途，共值港幣 1,000,000 元的租賃土地及 建築物已重新分類至投資物業。 於二零一八年十二月三十一日，位於中國 的租賃土地及樓宇共值港幣 201,312,000 元（二零一七年 : 港幣 215,187,000 元）及 廠房及機器共值港幣 90,404,000 元（二零 一七年：港幣 100,004,000 元）已抵押作為 銀行貸款之抵押，詳情見附註 24 。 17 Property, plant and equipment (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) (c) Industrial property units located in the PRC (continued) As at 31 December 2018, if the unit replacement cost per square meter decreased by 5%, the impact on other comprehensive income would be HK$16,173,000 (2017: HK$17,264,000) lower. The lower the unit replacement cost per square meter, the lower the fair value. There were no transfers of leasehold land and buildings between fair value hierarchy classifications during the year (2017: same). During the year ended 31 December 2017, leasehold land and building of HK$1,000,000 has been reclassified to investment properties as a result of change in usage on 9 October 2017. As at 31 December 2018, leasehold land and buildings located in the PRC amounting to HK$201,312,000 (2017: HK$215,187,000) and plant and machinery amounting to HK$90,404,000 (2017: HK$100,004,000) are pledged to secure bank borrowings as set out in Note 24.