Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 197 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 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二零二一年及二零二零年 十二月三十一日之公平值乃由獨立且具有專業資 格的估值師威格斯資產評估顧問有限公司（「威格 斯」）評估。 估值確定採用直接比較法。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 異做出調整。此估值方法最重大的輸入數據是每 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 units located in the PRC with following details: As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 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 22,600 22,400 Residential property units located in the PRC 位於中國的住宅物業單位 34,846 31,474 57,446 53,874 The fair values as at 31 December 2021 and 2020 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.