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香港數碼港管理有限公司
2015/16
年報
113
Notes to the Financial Statements
財務報表附註
3
財務風險管理及金融工具之公允
價值
（續）
(b)
公允價值計量
(i)
按公允價值列賬之金融資產及負債
本公司所持按公允價值計入損益之證券投
資採用市場報價計量，故屬於香港財務報
告準則第
13
號所界定之第一級公允價值
等級。
公允價值等級
劃分公允價值計量之等級乃經參考以下估
值方法所用輸入數據之可觀察性及重要性
而釐定：
•
第一級估值：僅使用第一級輸入數
據（即相同資產或負債於計量當日在
活躍市場之未經調整報價）計量之公
允價值。
•
第二級估值：使用第二級輸入數據
（即不屬於第一級之可觀察輸入數
據，但亦不屬於重大不可觀察輸入
數據）計量之公允價值。不可觀察輸
入數據是指缺乏市場數據之輸入數
據。
•
第三級估值：使用重大不可觀察輸
入數據計量之公允價值。
截至
2015
年及
2016
年
3
月
31
日止年度，
第一級與第二級之間並無任何轉移，亦無
轉入或轉出自第三級。本公司之政策是於
報告期末確認公允價值等級之間所發生之
轉移。
3 Financial risk management and fair values of
financial instruments
(continued)
(b) Fair values measurement
(i) Financial assets and liabilities carried at fair value
The Company’s investments in securities at fair value
through profit or loss are measured using market quoted
prices and therefore fall within the Level 1 fair value
hierarchy as defined in HKFRS 13.
Fair value 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.
During the years ended 31 March 2015 and 2016, there
were no transfers between Level 1 and Level 2, or
transfers into or out of Level 3. The Company’s policy is to
recognise transfers between levels of fair value hierarchy
at the end of the reporting period in which they occur.