Page 227 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

11. Investment properties (continued) 11. 投資物業 （續）
Commercial and residential premises 商業及住宅樓宇

The carrying value and fair value of completed commercial 於二零二四年三月三十一日，竣工商
and residential premises at 31 March 2024 were HK$3,319.0 業及住宅樓宇的賬面值及公允價值分
million (2023: HK$3,487.5 million) and HK$11,653.0 million 別為港幣三十三億一千九百萬元（二零
(2023: HK$11,206.1 million), respectively. 二三年：港幣三十四億八千七百五十
萬元）及港幣一百一十六億五千三百萬
元（二零二三年：港幣一百一十二億零
六百一十萬元）。

The fair value of completed commercial and residential 竣工商業及住宅樓宇於二零二四年三月
premises at 31 March 2024 have been arrived at on the 三十一日的公允價值，是由獨立專業
basis of a valuation carried out on that date by Jones Lang 合資格估值師仲量聯行有限公司（二零
LaSalle Limited, an independent professionally qualified 二三年：由內部專業測量師）於當日進
valuer (2023: by an in-house professional surveyor). The 行估值。投資物業乃遵守香港測量師學
investment properties have been valued individually, 會物業估值準則個別地按收入資本法進
on income capitalisation approach, which conforms to 行估值。該估值使用重大數據因市場數
Hong Kong Institute of Surveyors Valuation Standards 據未能提供。該投資物業之公允價值計
on Properties. The valuation involves the use of certain 量根據香港財務報告準則第十三號被界
significant inputs for which the market data are not 定為第三級估值。該估值乃按收入淨額
available. The fair value measurement of the investment 資本化，計入現有及潛在租賃期滿後收
properties falls into Level 3 of the fair value hierarchy as 入調整並參考相若物業之市場交易。
defined in HKFRS 13. The valuation was mainly arrived
on the basis of capitalisation of net income with current
passing rental income and potential reversionary income of
the properties and cross check by reference to comparable
market transactions for similar properties.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 225