貿易通2019年中報

47 貿易通電子貿易有限公司  二零一九年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 14 其他應收款項、預付款項及其他合約 成本 預期所有其他應收款項、預付款項及其他合約成 本將於一年內收回或確認為開支。 15 其他財務資產 於二零一九年六月三十日，本集團有企業債券及 將其分類為透過其他全面收益按公允價值計量的 債務證券。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。 截至二零一九年六月三十日止六個月，本集團出 售企業債券港幣 42,679,000 元（二零一八年：港幣 3,944,000 元），且並無收購任何企業債券（二零 一八年：無）。 《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 於二零一九年六月三十日，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屬上述公 允價值層級的第一級。 截至二零一九年六月三十日止六個月，第一級與 第二級之間並無轉換或轉入或轉出第三級。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。 14 Other receivables, prepayments and other contract costs All other receivables, prepayments and other contract costs are expected to be recovered or recognised as expenses within one year. 15 Other financial assets As at 30 June 2019 As at 31 December 2018 於二零一九年 六月三十日 於二零一八年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Debt securities measured at FVOCI 透過其他全面收益按公允價 值計量的債務證券 — listed — 上市 315,502 347,732 Representing: 指： — Non-current — 非流動 299,936 305,499 — Current — 流動 15,566 42,233 315,502 347,732 As at 30 June 2019, the Group had corporate bonds and classified them as debt securities measured at FVOCI. 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 2019, the Group disposed of corporate bonds of HK$42,679,000 (2018: HK$3,944,000) and did not acquire any corporate bonds (2018: Nil). 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 2019, the debt securities measured at FVOCI held by the Group fall into Level 1 of the fair value hierarchy described above. During the six months ended 30 June 2019, there were no transfers between Level 1 and Level 2, or transfers into or out of Level 3. 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.