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 202 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 17 物業、廠房及設備 （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） 本集團的租賃土地及樓宇為位於香港的工業物業 單位，位於中國的商業物業單位及位於中國的工 業物業單位，詳情如下： 本集團的租賃土地及樓宇按重估價值列賬。倘 租賃土地及樓宇尚未重估，則其於二零二一年 十二月三十一日按歷史成本減累計折舊之賬面 值為港幣 347,405,000 元（二零二零年：港幣 295,215,000 元）計入綜合財務報告。 於二零二一年及二零二零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。此估值方法最重大的輸入數 據為每平方尺╱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。此估值方法最重大的輸入數 據為每平方尺╱平方米的的重置成本。 17 PROPERTY, PLANT AND EQUIPMENT (continued) Note: Fair value measurements using significant unobservable inputs (level 3) The leasehold land and buildings of the Group represent industrial property units located in Hong Kong, commercial property unit located in the PRC and industrial 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 位於香港之工業物業單位 15,900 15,600 Commercial property unit located in the PRC 位於中國之商業物業單位 954 950 Industrial property units located in the PRC 位於中國之工業物業單位 427,296 376,996 444,150 393,546 The leasehold land and buildings of the Group are carried at revalued amount. If the leasehold land and buildings had not been revalued, they would have been included in these consolidated financial statements at historical cost less accumulated depreciation with carrying amount of HK$347,405,000 as at 31 December 2021 (2020: HK$295,215,000). The revalued amount as at 31 December 2021 and 2020 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.