Page 128 - Demo

以上投資物業使用直線法按以下年度比率進行折舊 或攤銷:
租賃土地 租賃期間
租賃樓宇 租賃期間或每年2.5%
以下是對投資物業進行估值所使用之主要輸入 資料:
The above investment properties are depreciated on a straight- line basis at the following rates per annum:
Leasehold land Over the lease term
Leasehold buildings Shorter of lease term or 2.5% per annum
Following are the key inputs used in valuing the investment properties:
類別
Category
住宅物業
Residential properties
商用物業
Commercial properties
公平值級別
Fair value hierarchy
第二級
Level 2
第三級
Level 3
於12月31日之公平值
Fair value at 31 December
2020
千港元
HK$'000 88,300
853,600
估值技術
Valuation techniques
市場法
Market approach
收益法
Income approach
主要不透過觀察
所得之輸入資料
Key unobservable inputs
經調整交易價格
(以反映方向與
高度)
Adjusted transaction price (to reflect direction and height)
資本化比率，考慮到
租金收入潛力的資
本化，物業的性質
和當前的市場狀況
Capitalisation rate, taking into account the capitalisation of rental income potential, nature of the property and prevailing market condition.
不可透過觀察所得 之輸入資料與公平 值之關係 Relationship of unobservable inputs to fair value
價格愈高，公平值 愈高
The higher the price, the higher the fair value
1. 資本化比率愈 高，公平值越高
2. 租金收入愈高， 公平值越高
1. The higher the capitalisation rate, the lower the fair value;
2. The higher the monthly rent, the higher the fair value
2021
千港元
HK$'000 88,300
765,700
854,000
94 1,900
the year.
126
Annual Report 2021 年報
年內並沒有第二級與第三級之間的轉移。
There were no transfers into or out of Level 2 and Level 3 during
就估算物業之公平值而言，物業之現有用途是最高 及最佳用途。
In estimating the fair value of the properties, the highest and best use of the properties is their current use.