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 216 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） (c) 位於中國之工業物業單位（續） 於二零二零年十二月三十一日，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 18,850,000 元（二零一九 年：港幣 15,256,000 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（二零一九年：相同）。 於二零二零年十二月三十一日，位於中國 的租賃土地及樓宇共值港幣 197,935,000 元（二零一九年：港幣 189,388,000 元）已 抵押作為銀行貸款之抵押，詳情見附註 25 。 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 2020, if the unit replacement cost per square meter decreased by 5%, the impact on other comprehensive income would be HK$18,850,000 (2019: HK$15,256,000) 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 (2019: same). As at 31 December 2020, leasehold land and buildings located in the PRC amounting to HK$197,935,000 (2019: HK$189,388,000) are pledged to secure bank borrowings as set out in Note 25.