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 214 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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） 於二零二零年及二零一九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。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 （第三級）的定量資料： (a) 位於香港之工業物業單位 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： 於二零二零年十二月三十一日，如經調整 每平方尺市場價格下降 5% ，對其他全面 收益的影響將為港幣 780,000 元（二零一九 年：港幣 865,000 元）減少。調整後的每平 方尺市場價格越低，公平值越低。 17 PROPERTY, PLANT AND EQUIPMENT (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) The revalued amount as at 31 December 2020 and 2019 were assessed by the independent and professionally qualified valuer, Vigers. 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 are: As at 31 December 於十二月三十一日 Valuation technique Unobservable inputs 2020 2019 估值方法 無法觀察輸入數據 二零二零年 二零一九年 Market comparable approach Adjusted market price per square foot HK$5,500 HK$6,100 市場比較方法 經調整每平方尺市場價格 港幣 5,500 元 港幣 6,100 元 As at 31 December 2020, if the adjusted market price per square foot decreased by 5%, the impact on other comprehensive income would be HK$780,000 (2019: HK$865,000) lower. The lower the adjusted market price per square foot, the lower the fair value.