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Tradelink Electronic Commerce Limited
Interim Report 2017
46
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
於二零一七年六月三十日，本集團持有企業債券，並
將其分類為可供出售債務證券，而其公允價值變動於
其他全面收益中確認，並獨立於公允價值儲備累計。
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。
截至二零一七年六月三十日止六個月，本集團購入
企業債券港幣
59,161,000
元（二零一六年：港幣
192,686,000
元）及出售企業債券港幣
182,988,000
元（二零一六年：港幣
38,678,000
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 一 七 年 六 月 三 十 日 ， 本 集 團 持 有 港 幣
275,273,000
元及港幣
8,125,000
元的可供出售債務
證券，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）。
15 Other financial assets
As at 30 June 2017, the Group held corporate bonds and classified 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 2017, the Group acquired corporate
bonds of HK$59,161,000 (2016: HK$192,686,000) and disposed of
corporate bonds of HK$182,988,000 (2016: HK$38,678,000).
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 2017, the available-for-sale debt securities of
HK$275,273,000 and HK$8,125,000 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.