貿易通2018年中報

56 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 15 其他財務資產（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。 截至二零一八年六月三十日止六個月，本 集團已出售第三級的企業債券。 期內有關第三級公允價值計量結餘的變動 如下： 15 Other financial assets (Continued) (ii) Corporate bonds categorised in level 3 Valuation technique and inputs used in Level 3 fair value measurements One corporate bond was categorised in level 3 as at 31 December 2017 due to the issuer’s financial difficulties and the fact that the 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 six months ended 30 June 2018, the Group disposed of the corporate bond in Level 3. The movements during the period in the balance of these Level 3 fair value measurements are as follows: As at 30 June 2018 於二零一八年 六月三十日 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 — Reversal of impairment loss for the period included in profit or loss 撥回計入損益的期內減值虧損 209