45 / 55
Interim Report 2016
二零一六年中期報告
43
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
15
其他財務資產
於二零一六年六月三十日，本集團持有企業債券，並
把有關工具指定為可供出售債務證券，而其公平值變
動於其他全面收益中確認，並獨立於公平值儲備累
計。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。
截至二零一六年六月三十日止六個月，本集團已購
入企業債券港幣
192,686,000
元（二零一五年：港幣
38,912,000
元）。
《香港財務報告準則》第
13
號－「公平值計量」將公平值
計量分為三個等級。公平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
的公平值
•
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
輸入數據計量的公平值。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
公平值
於二零一六年六月三十日，本集團持有的可供出售債
務證券屬上述公平值層級的第一級。
截至二零一六年六月三十日止六個月，第一級及第二
級之間並無轉換，亦無任何資產轉入或轉出第三級（二
零一五年：無）。本集團的政策為於公平值等級之間發
生轉換的報告期末確認轉換。
15 Other financial assets
As at 30 June 2016, the Group held corporate bonds and designated
the instruments as available-for-sale debt securities with fair value changes
recognised in other comprehensive income and accumulated separately in
the fair value reserve. 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 2016, the Group has acquired
corporate bonds of HK$192,686,000 (2015: HK$38,912,000).
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 2016, the available-for-sale debt securities held by the Group
fall into Level 1 of the fair value hierarchy described above.
During the six months ended 30 June 2016, there were no transfers
between Level 1 and Level 2, or transfers into or out of Level 3 (2015: Nil).
The Group’s policy is to recognise transfers between levels of fair value
hierarchy as at the end of the reporting period in which they occur.