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） 56 Tradelink Electronic Commerce Limited Interim Report 2021 16 其他財務資產（續） 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。 截至二零二一年及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) Valuation techniques and inputs used in Level 2 fair value measurements The fair value of investment funds is determined using the unadjusted net asset value provided by the fund manager. The units in the investment funds are redeemable at the reportable net asset value at, or approximately at, the measurement date. During the six months ended 30 June 2021 and 2020, there were neither transfers between Level 1 and Level 2, nor 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 30 June 2021 As at 31 December 2020 於二零二一年 六月三十日 於二零二零年 十二月三十一日 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Trade creditors 應付賬款 (a) 10,468 24,894 Customer deposits received 已收客戶按金 (b) 118,697 122,144 Accrued charges and other payables 應計開支及其他應付款項 23,096 32,718 Contract liabilities 合約負債 22,714 15,335 Lease liabilities 租賃負債 1,825 2,422 176,800 197,513 Representing: 指： — Non-current — 非流動 648 1,200 — Current — 流動 176,152 196,313 176,800 197,513