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165

二零一七年年報

貿易通電子貿易有限公司

Notes to the Financial Statements

(Continued)

財務報表附註

(續)

26

財務風險管理及公允價值(續)

(e)

公允價值計量

《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

於二零一七年十二月三十一日,本集團

持 有 港 幣

363,445,000

元 及 港 幣

3,736,000

元的按公允價值計量可供出售

債務證券(

附註

18

),有關證券分別屬上

述公允價值層級的第一級及第三級。

(i)

分類為第一級的企業債券

於活躍市場買賣的企業債券的公允

價值乃根據報告期末的市場報價釐

定,並計入第一級,惟一項企業債

券已轉入第三級除外(詳見下文)。

26 Financial risk management and fair values

(Continued)

(e) Fair value measurement

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 31 December 2017, the available-for-sale debt securities at

their fair value

(Note 18)

of HK$363,445,000 and

HK$3,736,000 held by the Group fall into Level 1 and Level 3

respectively, of the fair value hierarchy described above.

(i) Corporate bonds categorised in level 1

The fair value of corporate bonds traded in active markets

is based on quoted market prices at the end of the

reporting period and included in Level 1, except one

corporate bond which has been transferred to level 3 as

detailed below.