貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 192 26 財務風險管理及公允價值 （續） (e) 公允價值計量 《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 於二零一九年十二月三十一日，本集團 持有的透過其他全面收益按公允價值計 量的債務證券（ 附註 18 ）屬上述公允價值 層級的第一級。 於活躍市場買賣的企業債券的公允價值 乃根據報告期末的市場報價釐定，並計 入第一級。 截至二零一九年及二零一八年止年度 內，公允價值等級各級之間並無轉移。 本集團的政策為於導致轉移的事件或情 況變動當日確認公允價值等級各級之間 的轉移。 27 承擔 (a) 資本承擔 於二零一九年十二月三十一日，尚待履 行且未於財務報表撥備之資本承擔為港 幣 3,687,000 元（二 零 一 八 年：港 幣 1,513,000 元）。該等承擔主要與本集團 採購租賃物業裝修及辦公室設備有關。 此 外，本 集 團 於 二 零 一 九 年 十 二 月 三十一日承諾訂立為期三年的租賃，其 尚未展開，項下的租賃付款為每年港幣 1,860,000 元。 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 2019, the debt securities measured at FVOCI ( Note 18 ) held by the Group fall into Level 1 of the fair value hierarchy described above. 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. During the year ended 2019 and 2018, 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. 27 Commitments (a) Capital commitments Capital commitments outstanding as at 31 December 2019 not provided for in the financial statements amounted to HK$3,687,000 (2018: HK$1,513,000). They were mainly in respect of the purchase of leasehold improvements and office equipment for the Group. In addition, the Group was committed as at 31 December 2019 to enter into a lease of three years that is not yet commenced, the lease payments under which amounted to HK$1,860,000 per annum.