101
Financial Report
財務報告
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
18. FINANCIAL INSTRUMENTS
(continued)
Sensitivity analysis (continued)
Fair value measurements of financial instruments
This note provides information about how the Council
determines fair value of various financial assets.
(i)
Fair value of the Council’s financial assets that are
measured at fair value on a recurring basis.
The Council’s available-for-sale investments are
measured at fair value at the end of each reporting
period. The following table gives information about
how the fair value of this financial asset is determined (in
particular, the valuation technique and input used).
Valuation technique
Fair value
and key input
Fair value as at
hierarchy
估值方法及
公允價值於
公允價值層級
主要輸入數據
Financial assets
2015
2014
金融資產
HK$
港幣
HK$
港幣
Available-for-sale equity
14,749,900
14,176,016
Level 1
Quoted bid price
securities
第一層
in an active market
可供出售股本證券
活躍市場所報買入價
There were no transfers into or out of Level 1.
18.
金融工具（續）
敏感度分析（續）
金融工具的公允價值計量
此附註披露本局如何釐定各類
金融資產的公允值。
(i)
按經常性基準以公允價
值計量的本局金融資產：
本局可供出售投資按報
告期末之公允價值計量。
下表列載如何釐定此金
融資產的公允值（尤其是
使用的估值方法及輸入
數據）。
第一層並無任何換入及
轉出。
