Annual Report 2022

205 年報 2022 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二零二二年及二零二一年 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 2022 2021 二零二二年 二零二一年 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 22,500 22,600 Residential property units located in the PRC 位於中國的住宅物業單位 33,137 34,846 55,637 57,446 The fair values as at 31 December 2022 and 2021 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.