貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 55 二零二一年中期報告 貿易通電子貿易有限公司 16 其他財務資產（續） (b) 該金額為於以美元計值的全權委託 亞洲投資級別單一債券投資組合的 投資及一項香港上市股本證券的股 份。 前者賬面值為港幣 155,696,000 元（二 零 二 零 年 十 二 月 三 十 一 日：港 幣 156,406,000 元）。該投資組合乃由本 集團的金融服務提供商管理。其包 括具固定到期日的債券及永續債券。 後者賬面值為港幣 3,977,000 元（二零 二零年十二月三十一日：無）。截至 二零二一年六月三十日止六個月， 本集團購買股本中的股份，成本為 港幣 3,950,000 元（截至二零二零年六 月三十日止六個月：無）。 (c) 該金額為於以美元計值的債券基金 單位。債券基金的信貸質素與本集 團視為可接受的回報相當。 截至二零二一年六月三十日止六個 月，本集團並無購買任何債券基金 單位（截至二零二零年六月三十日止 六個月：港幣 7,826,000 元）。 《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 於二零二一年六月三十日，本集團持有的 透過損益按公允價值計量的投資基金單位 屬公允價值層級的第二級，而本集團持有 的所有其他財務資產屬公允價值層級的第 一級。 於活躍市場買賣的企業證券、單一債券投 資組合及股本投資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。 16 Other financial assets (Continued) (b) T h e amo u n t c omp r i s e s t h e i n v e s t me n t i n a USD-denominated discretionary Asian investment grade single bonds portfolio and shares of a Hong Kong listed equity security. The former has a carrying value of HK$155,696,000 (31 December 2020: HK$156,406,000). The portfolio is managed by the Group’s financial service provider. It consists of bonds with fixed maturity dates and perpetual bonds. The latter has a carrying value of HK$3,977,000 (31 December 2020: Nil). During the six months ended 30 June 2021, the Group acquired the shares in the equity at a cost of HK$3,950,000 (six months ended 30 June 2020: Nil). (c) The amount represents USD-denominated units in bond funds. The bond funds are with credit quality commensurate with the return as considered acceptable to the Group. During the six months ended 30 June 2021, the Group did not acquire any units in bond funds (six months ended 30 June 2020: HK$7,826,000). 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 2021, the units in investment funds measured at FVPL held by the Group fall into Level 2 of the fair value hierarchy, whereas all other financial assets held by the Group fall into Level 1 of the fair value hierarchy. The fair value of corporate bonds, single bonds portfolio and equity investments traded in active markets are based on quoted market prices at the end of the reporting period and included in Level 1.