105
Financial Report
財務報告
105
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
18. FINANCIAL INSTRUMENTS
(continued)
Financial risk management objectives and
policies (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
Far 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
2016
2015
金融資產
HK$
港幣
HK$
港幣
Available-for-sale equity
12,272,150
14,749,900
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）
財務風險管理目標及政策
（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。