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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
122
Notes to the Financial Statements
財務報表附註
26 Financial risk management and fair values
(continued)
(e) Fair value measurement
HKFRS 13, Fair value measurement categorises fair value
measurements into a three-level hierarchy. The level into which a
fair value measurement is classified is determined with reference to
the observability and significance of the inputs used in the valuation
technique as follows:
• Level 1 valuations: Fair value measured using only Level 1
inputs i.e. unadjusted quoted prices in active markets for
identical assets or liabilities at the measurement date
• Level 2 valuations: Fair value measured using Level 2 inputs
i.e. observable inputs which fail to meet Level 1, and not using
significant unobservable inputs. Unobservable inputs are inputs
for which market data are not available
• Level 3 valuations: Fair value measured using significant
unobservable inputs
At 31 December 2015, the available-for-sale debt securities held
by the Group are carried at their fair value
(
see
Note 18)
. These
instruments fall into Level 1 of the fair value hierarchy described
above.
During the years ended 31 December 2014 and 2015, there were no
transfers between levels of fair value hierarchy. The Group’s policy is
to recognise transfers between levels of fair value hierarchy as at the
end of the reporting period in which they occur.
All other financial assets and liabilities are carried at amounts not
materially different from their fair values as at 31 December 2015
and 2014.
26
金融風險管理及公平值（續）
(e)
公平值計量
《香港財務報告準則》第
13
號－「公平值計量」將公
平值計量分為三個等級。公平值計量等級分類乃
參考以下估值方法所用輸入數據的可觀察性及重
要性釐定：
•
第一級估值：僅使用第一級輸入數據（即於
計量日相同資產或負債於活躍市場的未經調
整報價）計量的公平值
•
第二級估值：使用第二級輸入數據（即未能
達到第一級的可觀察輸入數據）且並未使用
重大不可觀察輸入數據計量的公平值。不可
觀察輸入數據為無市場數據的輸入數據
•
第三級估值：使用重大不可觀察輸入數據計
量的公平值
於二零一五年十二月三十一日，本集團持有的可
供出售債務證券乃按公平值列賬
（
見
附註
18
）
。有
關金融工具屬上述公平值層級的第一級。
截至二零一四年及二零一五年十二月三十一日止
年度，公平值等級間並無轉換。本集團的政策為
於公平值等級之間發生轉換的報告期末確認轉換。
於二零一五年及二零一四年十二月三十一日，所
有其他財務資產及負債的入賬金額與其公平值並
無重大分別。