Annual Report 2019

213 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 16 投資物業 （續） 附註： 使用重大的無法觀察輸入數據進行公平值計量 （第三級） 本集團的投資物業指位於香港的工業物業單位 及位於中國的住宅物業單位，詳情如下： 本集團之投資物業於二零一八年及二零一九年 十二月三十一日之公平值乃根據與本集團並無 關連之獨立合資格專業估值師威格斯資產評估 顧問有限公司（「威格斯」）。 估值確定採用直接比較法。根據房產大小等關鍵 屬性的差異調整近似可比的房產銷售價格。這種 估值方法最重要的輸入是每平方尺╱平方米的 價格。 16 INVESTMENT PROPERTIES (continued) Note: Fair value measurements using significant unobservable inputs (level 3) The investment properties of the Group represent industrial property units located in Hong Kong and residential property unit located in the PRC with following details: As at 31 December 於十二月三十一日 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Industrial property units located in Hong Kong 位於香港的工業物業單位 24,800 26,300 Residential property units located in the PRC 位於中國的住宅物業單位 29,293 29,149 54,093 55,449 The fair values as at 31 December 2018 and 2019 were assessed by the independent and professionally qualified valuer, Vigers Appraisal and Consulting Limited (“Vigers”). The valuations were determined using the 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.