Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 208 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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二零二零年及二零一九年 十二月三十一日之公平值乃根據獨立且具有專業 資格的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 2020 2019 二零二零年 二零一九年 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 22,400 24,800 Residential property units located in the PRC 位於中國的住宅物業單位 31,474 29,293 53,874 54,093 The fair values as at 31 December 2020 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.