Annual Report 2022

207 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：（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） (b) 位於中國的住宅物業單位（續） 於二零二二年十二月三十一日，如果經調 整每平方米市場價格下降 5 ％，則對損益的 影響將為減少港幣 1,657,000 元（二零二一 年：港幣 1,742,000 元）。經調整每平方米 市場價格越低，公平值越低。 於本年度投資物業公平值層級分類之間並 無轉撥（二零二一年：相同）。 於二零二二年十二月三十一日，本集團並 無任何未經授權的合約責任以供日後維修 及保養（二零二一年：相同）。 以下金額已於綜合全面收益表確認： 本集團根據經營租賃出租其投資物業的 租賃期為一至五年（二零二一年：一至六 年）。 16 INVESTMENT PROPERTIES (continued) Note: (continued) Fair value measurements using significant unobservable inputs (level 3) (continued) (b) Residential property units located in the PRC (continued) As at 31 December 2022, if the adjusted market price per square meter decreased by 5%, the impact on profit or loss would be HK$1,657,000 (2021: HK$1,742,000) lower. The lower the adjusted market price per square meter, the lower the fair value. There were no transfers of investment properties between fair value hierarchy classifications during the year (2021: same). At 31 December 2022, the Group had no unprovided contractual obligations for future repairs and maintenance (2021: same). The following amounts have been recognised in the consolidated statement of comprehensive income: Year ended 31 December 截至十二月三十一日止年度 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Continuing operations 持續經營業務 Rental income (Note 5) 租金收入（附註 5 ） 1,475 1,330 Direct operating expenses arising from investment properties that generated rental income 於本年度產生租金收入的投資物業之 直接經營費用 (171) (143) Changes in fair values recognised in the consolidated statement of comprehensive income 已於綜合全面收益表確認之公平值變動 1,138 2,650 The period of leases whereby the Group leases out its investment properties under operating leases ranged from one to five years (2021: one to six years).