The bases and assumptions that the valuer uses for the valuation typically include references to values realized in comparable precedent transactions in the market for properties of similar size, character and location.
The fair value of our investment properties may have been higher or lower if the valuer used a different set of bases or assumptions or if the valuation was conducted by other qualified independent professional valuers.
In addition, upward revaluation adjustments reflect unrealized capital gains of our investment properties at the relevant balance sheet dates and are not profit generated from the sales or rentals of our investment properties, and do not generate any cash inflow to us for potential dividend distribution to our shareholders until such investment properties are disposed of at similarly revalued amounts.
The amounts of revaluation adjustments have been, and may continue to be, significantly affected by the prevailing property markets and may go down as well as up.]
采用的估值 准则及假设一般 包括参考市场 上大小、特点及地点 相似的物业在以前可比交易中的变现值。 倘若估值师采用不同的 准则或假设，或由 另一合资格独立专业估值师进行估值， 则我们投资物业的 公 平值可能会较高或较低。
向上调 整反映 在 有关结算日 我们投资物业的未变现资本 增值，而 并非 出售或出租 我们投资物业的 溢利， 且直至投资物业以相当的估值额出售 ，否则亦不会使我们获得现金流而可向股东派发股息。