168 / 187
166
Tradelink Electronic Commerce Limited
Annual Report 2017
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（續）
(ii)
分類為第三級的企業債券
用於第三級公允價值計量的估值方
法及輸入數據
截至二零一七年十二月三十一日止
年度，本集團一項企業債券由第一
級轉入第三級。此乃由於企業債券
發行人面臨財務困難，而有關債券
已於年內暫停買賣。失去活躍市場
意味釐定公允價值時已使用重大不
可觀察價格資料及判斷。本集團倚
賴一名經紀的指示性報價釐定公允
價值，並認為有關價值具代表性，
原因為有關價值與報告日期前後的
場外交易價格相近。
除上述者外，第一級及第二級之間
並無其他轉換，亦無自第三級轉入
或轉出（二零一六年：無）。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。轉換日期被視為二零
一七年六月三十日。
年內有關第三級公允價值計量結餘
的變動如下：
26 Financial risk management and fair values
(Continued)
(e) Fair value measurement (Continued)
(ii) Corporate bonds categorised in level 3
Valuation technique and inputs used in Level 3 fair value
measurements
During the year ended 31 December 2017, the Group
transferred a corporate bond from Level 1 into Level 3.
This is because the issuer of the corporate bond
encountered financial difficulties and the bond has been
suspended from trading during the year. The
disappearance of an active market meant that significant
unobservable price information and judgement were used
in the determination of fair value. The Group relied upon
a broker indicative quote to determine the fair value and
considered it representative because the value was similar
to a price transacted over-the-counter near the reporting
date.
Except for the abovementioned, there were no other
transfers between Level 1 and Level 2, or transfers into or
out of Level 3 (2016: Nil). 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. The date of transfer is deemed to be
30 June 2017.
The movements during the year in the balance of these
Level 3 fair value measurements are as follows:
2017
二零一七年
HK$’000
港幣千元
Opening balance
期初結餘
—
Transfer into Level 3 on 30 June 2017
於二零一七年六月三十日轉入第三級
16,117
Impairment loss recognised in profit or loss
在損益確認的減值虧損
(8,242)
Proceeds from sales
銷售所得款項
(3,914)
Others
其他
(225)
Closing balance
期末結餘
3,736