貿易通2020 年中報

43 貿易通電子貿易有限公司  二零二零年中期報告 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 2020 截至二零二零年六月三十日止六個月 16 其他財務資產 於二零二零年六月三十日，本集團有企業債券及 債券基金單位，分別分類為透過其他全面收益按 公允價值計量的債務證券，以及透過損益按公允 價值計量的投資基金單位。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。 截至二零二零年六月三十日止六個月，本集團購 入港幣 21,786,000 元的企業債券（二零一九年六月 三十日止六個月：無），並出售企業債券，代價為 港幣 157,213,000 元（二零一九年六月三十日止六 個月：港幣 42,679,000 元）。本集團亦於期內購入 債券基金單位港幣 7,826,000 元（二零一九年六月 三十日止六個月：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 16 Other financial assets As at As at 30 June 2020 31 December 2019 於 二零二零年 六月三十日 於 二零一九年 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 176,118 317,642 Units in investment fund measured at FVPL 透過損益按公允價值計量 的投資基金單位 7,683 — 183,801 317,642 Representing: 指： — Non-current — 非流動 118,125 279,118 — Current — 流動 65,676 38,524 183,801 317,642 As at 30 June 2020, the Group had corporate bonds and units in bond fund. They were classified as debt securities measured at FVOCI and units in investment fund measured at FVPL respectively. 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 2020, the Group acquired corporate bonds of HK$21,786,000 (six months ended 30 June 2019: Nil) and disposed of corporate bonds at a consideration of HK$157,213,000 (six months ended 30 June 2019: HK$42,679,000). The Group also acquired units in bond fund of HK$7,826,000 during the period (six months ended 30 June 2019: 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