貿易通2018年中報

55 貿易通電子貿易有限公司  二零一八年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 14 其他應收款項及預付款項 所有其他應收款項及預付款項預期於一年內收回 或確認為開支。 15 其他財務資產 於二零一八年一月一日首次應用《香港財務報告 準則》第 9 號後，可供出售財務資產重新分類為透 過其他全面收益按公允價值計量的財務資產（見 附註 2(b) ）。企業實體所發行債務證券的信貸質素 與本集團視為可接受的回報相當。 截至二零一八年六月三十日止六個月，本集團出 售企業債券港幣 3,944,000 元（二零一七年：港幣 182,988,000 元），且並無收購任何企業債券（二零 一七年：港幣 59,161,000 元）。 《香港財務報告準則》第 13 號， 公允價值計量 將公 允價值計量分為三個等級。公允價值計量等級分 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）計量的公允價值 • 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允價值。 不可觀察輸入數據為無可得市場數據的輸 入數據 • 第三級估值：使用重大不可觀察輸入數據 計量的公允價值 於二零一八年六月三十日，港幣 352,533,000 元的 其他財務資產屬上述公允價值層級的第一級。 (i) 分類為第一級的企業債券 於活躍市場買賣的企業證券的公允價值乃 根據報告期末的市場報價釐定，並計入第 一級。 14 Other receivables and prepayments All other receivables and prepayments are expected to be recovered or recognised as expenses within one year. 15 Other financial assets Available-for-sale financial assets were reclassified to financial assets measured at FVOCI upon the initial application of HKFRS 9 as at 1 January 2018 (see Note 2(b) ). The debt securities are issued by corporate entities with credit quality commensurate with the return as considered acceptable to the Group. During the six months ended 30 June 2018, the Group disposed of corporate bonds of HK$3,944,000 (2017: HK$182,988,000) and did not acquire any corporate bonds (2017: HK$59,161,000). 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 30 June 2018, the other financial assets of HK$352,533,000 fall into Level 1 of the fair value hierarchy described above. (i) Corporate bonds categorised in level 1 The fair value of corporate bonds traded in active markets is based on quoted market prices at the end of the reporting period and included in Level 1.