貿易通 2020 年年報

196 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 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 於二零二零年十二月三十一日，本 集團持有的透過其他全面收益按公 允價值及透過損益按公允價值計量 的債務證券 （附註 18 ） 屬上述公允價 值層級的第一級。本集團持有的透 過損益按公允價值計量的投資基金 單位 （附註 18 ） 屬上述公允價值層級 的第二級。 於活躍市場買賣的企業證券及單一 債券投資組合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。 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 2020, the debt securities measured at FVOCI and FVPL ( Note 18 ) held by the Group fall into Level 1 of the fair value hierarchy. Units in investment funds measured at FVPL ( Note 18 ) held by the Group fall into Level 2 of the fair value hierarchy. The fair value of corporate bonds and single bonds portfolio traded in active markets are based on quoted market prices at the end of the reporting period and included in Level 1.