Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 234 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 17. 投資物業（續） 所有投資物業以成本模式計量。於二零 二三年十二月三十一日，本集團投資 物業的公允值為人民幣 6 3 , 0 7 7 , 0 0 0 元 （二零二二年十二月三十一日：人民幣 100,659,000 元）。該公允值經本公司董事 參考相同地區條件相同的同類物業的近期 交易報價後釐定。 本集團投資物業的詳情及於報告期末有關 公允值等級的資料如下： 上列投資物業於 13 至 20 年內按照直線法折 舊。 於二零二三年十二月三十一日，本集團並 未抵押投資物業作為擔保以獲授銀行借貸。 截至二零二三年及二零二二年十二月 三十一日止兩個年度，本公司董事認為投 資物業並無減值虧損。 17. INVESTMENT PROPERTIES (Continued) All of the investment properties are measured using the cost model. The fair value of the Group’s investment properties as at 31 December 2023 was RMB63,077,000 (31 December 2022: RMB100,659,000). The fair value has been determined by directors of the Company reference to recent price quotations of transaction prices for similar properties in the same locations and conditions. Details of the Group’s investment properties and information about the fair value hierarchy as at the end of the reporting period are as follows: 2023 2022 二零二三年 二零二二年 Carrying amount Fair value at Level 3 hierarchy Carrying amount Fair value at Level 3 hierarchy 賬面值 第三級的 公允值 賬面值 第三級的 公允值 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Commercial property units located in the PRC 位於中國的商業物業單位 30,626 63,077 35,502 100,659 The above investment properties are depreciated on a straight-line basis from 13 to 20 years. As at 31 December 2023, no investment properties of the Group were pledged to secure bank borrowings granted. The directors of the Company considered no impairment loss on investment properties for both years ended 31 December 2023 and 2022.