102
財務報告
Financial Report
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
(ii)
Fair values of financial assets that are not measured at
fair value on a recurring basis (but fair value disclosures
are required)
Except as detailed in the following table, the council
members consider that the carrying amounts of
financial assets and financial liabilities recognised in the
financial statements approximate their fair values.
2015
2014
Carrying
Carrying
amount
Fair value
amount
Fair value
賬面金額
公允價值
賬面金額
公允價值
Held-to-maturity debt securities
持有至到期債務證券
1,055,041
1,051,600
1,081,927
1,064,300
19. OPERATING LEASE
COMMITMENTS
At the end of the reporting period, the Council had
commitments for future minimum lease payments under non-
cancellable operating leases which fall due as follows:
2015
2014
HK$
港幣
HK$
港幣
Within one year
一年內
12
12
In the second to fifth years inclusive
第二至第五年（首尾兩年包括在內）
5
17
17
29
Operating lease payments represent rentals payable by the
Council for its office premises. Leases are negotiated for an
average term of 5 years and rentals are fixed for an average of
5 years. The Council has an option to renew the lease when
all terms are renegotiated.
18.
金融工具（續）
敏感度分析（續）
金融工具的公允價值計量
(ii)
非經常性公允價值計量
的金融資產：
除下表所示，本局成員
認為確認在財務報表之
金融資產和金融的賬面
價值與其公允值相約。
19.
經營租賃承擔
於報告期末，本局根據不可撤銷
經營租賃合同之未來最低租賃
款項作出承擔如下：
經營租賃付款額是指本局應支
付辦公室的租金。租約及租金的
制定平均為
5
年期。本局有權選
擇續租，而所有條款將進行重新
協商。
