貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 202 Notes to the Financial Statements (Continued) 財務報表附註 （續） 26 財務風險管理及公允價值 （續） (e) 公允價值計量（續） (ii) 分類為第三級的企業債券 用於第三級公允價值計量的估值方 法及輸入數據 於二零一七年十二月三十一日，由 於發行人的財務困難及債券於二零 一七年已暫停買賣之故，一項企業 債券已分類至第三級。失去活躍市 場指釐定公允價值時已使用重大不 可觀察價格資料及判斷。本集團倚 賴一名經紀的指示性報價釐定公允 價值，並認為有關價值具代表性， 原因為有關價值與二零一七年十二 月三十一日前後的場外交易價格相 近。 截至二零一八年止年度，本集團出售第 三級的企業債券，且公允價值層級之間 並無轉換。本集團的政策為於事件或導 致轉換的情況變動發生日期而確認公允 價值等級之間的轉換。 年內有關第三級公允價值計量結餘的變 動如下： 26 Financial risk management and fair values (Continued) (e) Fair value measurement (Continued) (ii) Corporate bonds categorised in level 3 Valuation technique and inputs used in Level 3 fair value measurements One corporate bond was categorized in Level 3 as at 31 December 2017 due to the issuer’s financial difficulties and the fact that bond had been suspended from trading in 2017. The disappearance of an active market meant that significant unobservable price information and judgement were used in the determination of fair value. The Group relied upon a broker indicative quote to determine the fair value and considered it representative because the value was similar to a price transacted over-the-counter near 31 December 2017. During the year ended 2018, the Group disposed of the corporate bond in Level 3 and 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 date of the event or change in circumstances that caused the transfer. The movements during the year in the balance of these Level 3 fair value measurements are as follows: 2018 二零一八年 HK$’000 港幣千元 Opening balance 期初結餘 3,736 Reversal of impairment loss recognised in profit or loss 撥回於損益確認的減值虧損 209 Proceeds from sales 銷售所得款項 (3,981) Others 其他 36 Closing balance 期末結餘 —