Annual Report 2022
212 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:(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 位於中國的工業物業單位估值所使用的主 要無法觀察輸入數據如下: 於二零二二年十二月三十一日,如每平方 米單位重置成本下降 5% ,對其他全面收益 的影響將為減少港幣 21,514,000 元(二零 二一年:港幣 21,365,000 元)。每平方米單 位重置成本越低,公平值越低。 於本年度租賃土地及樓宇的公平值層級分 類並無轉換(二零二一年:相同)。 於二零二二年十二月三十一日,位於中國 的租賃土地及樓宇金額為零(二零二一年: 港幣 194,288,000 元)及廠房及機器金額為 零(二零二一年:港幣 38,760,000 元)已分 別作為銀行貸款及來自一間關連公司之貸 款之抵押,詳情載列於附註 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 The key unobservable inputs used in the valuation of the industrial property units in the PRC are: As at 31 December 於十二月三十一日 Valuation technique Unobservable inputs 2022 2021 估值方法 無法觀察輸入數據 二零二二年 二零二一年 Depreciated replacement cost approach Unit replacement cost per square meter Ranged from RMB900 to RMB1,800 (equivalent to HK$1,000 to HK$2,000) Ranged from RMB1,000 to RMB3,100 (equivalent to HK$1,200 to HK$3,700) 已折舊重置成本方法 每平方米單位重置成本 範圍由人民幣 900 元至人民幣 1,800 元(相當於 港幣 1,000 元至港 幣 2,000 元) 範圍由人民幣 1,000 元至人民幣 3,100 元(相當於 港幣 1,200 元至港 幣 3,700 元) Adopted depreciation rate Ranged from 38% to 97% Ranged from 24% to 99% 已採用之折舊率 範圍由 38% 至 97% 範圍由 24% 至 99% As at 31 December 2022, if the unit replacement cost per square meter decreased by 5%, the impact on other comprehensive income would be HK$21,514,000 (2021: HK$21,365,000) 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 (2021: same). As at 31 December 2022, leasehold land and buildings located in the PRC amounting to nil (2021: HK$194,288,000) and plant and machinery amounting to nil (2021: HK$38,760,000) are pledged to secure bank borrowings and loan from a related company respectively as set out in Note 25.
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