貿易通 2021 年年報

208 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 25 財務風險管理及公允價值 （續） (e) 公允價值計量 《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 於二零二一年十二月三十一日，本集 團持有的透過損益按公允價值計量的 投資基金單位（ 附註 17 ）屬上述公允價 值層級的第二級，而本集團持有的所 有其他財務資產（ 附註 17 ）則屬上述公 允價值層級的第一級。 於活躍市場買賣的企業證券、單一債 券投資組合及股本投資的公允價值乃 根據報告期末的市場報價釐定，並計 入第一級。 25 Financial risk management and fair values (Continued) (e) Fair value measurement 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 31 December 2021, the units in investment funds measured at FVPL (Note 17) held by the Group fall into Level 2 of the fair value hierarchy, whereas all other financial assets (Note 17) held by the Group fall into Level 1 of the fair value hierarchy. The fair value of corporate bonds, single bonds portfolio and equity investments traded in active markets are based on quoted market prices at the end of the reporting period and included in Level 1.