貿易通2020 年中報

44 Tradelink Electronic Commerce Limited  Interim Report 2020 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（續） 於二零二零年六月三十日，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及透過損 益按公允價值計量的投資基金單位分別屬上述公 允價值層級的第一級及第二級。 公允價值計量第二級使用的估值技巧及 輸入數據 投資基金公允價值乃使用基金管理人提供的未經 調整資產淨值而釐定。投資基金單位可按計量日 期或前後的可報告資產淨值予以贖回。 截至二零二零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。 17 應付賬款、合約負債及其他應付款項 16 Other financial assets (Continued) At 30 June 2020, the debt securities measured at FVOCI and units in investment fund measured at FVPL held by the Group fall into Level 1 and Level 2 of the fair value hierarchy described above respectively. Valuation techniques and inputs used in Level 2 fair value measurement The fair value of investment fund is determined using the unadjusted net asset value provided by the fund manager. The units in the investment fund are redeemable at the reportable net asset value at, or approximately at, the measurement date. During the six months ended 30 June 2020, 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. 17 Trade creditors, contract liabilities and other payables 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 Trade creditors (Note 17(a)) 應付賬款 （附註 17(a) ） 24,083 29,810 Customer deposits received (Note 17(b)) 已收客戶按金 （附註 17(b) ） 125,259 128,511 Accrued charges and other payables 應計開支及其他應付款項 27,770 33,423 Contract liabilities 合約負債 24,010 12,662 Lease liabilities 租賃負債 3,030 951 204,152 205,357 Representing: 指： — Non-current — 非流動 1,819 464 — Current — 流動 202,333 204,893 204,152 205,357