Page 183 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）

Fair value measurement (continued) 公允值計量 （續）
All assets and liabilities for which fair value is measured 所有載於本財務報表計量或披露的資產
or disclosed in the financial statements are categorised 及負債乃基於對公允值計量整體而言屬
within the fair value hierarchy, described as follows, based 重大的最低層輸入數據按以下公允值等
on the lowest level input that is significant to the fair value 級分類：
measurement as a whole:

Level 1 — based on quoted prices (unadjusted) in active 第一級 － 基於相同資產或負債於
markets for identical assets or liabilities 活躍市場的報價（未經
調整）
Level 2 — based on valuation techniques for which the 第二級 － 基於對公允值計量而言
lowest level input that is significant to the 屬重大的可觀察（直接
fair value measurement is observable, either 或間接）最低層輸入數
directly or indirectly 據的估值方法
Level 3 — based on valuation techniques for which the 第三級 － 基於對公允值計量而言
lowest level input that is significant to the fair 屬重大的不可觀察最低
value measurement is unobservable 層輸入數據的估值方法

For assets and liabilities that are recognised in the financial 就按經常性於本財務報表確認的資產及
statements on a recurring basis, the Housing Society 負債而言，房屋協會透過於各報告期末
determines whether transfers have occurred between 重新評估分類（基於對公允值計量整體
levels in the hierarchy by reassessing categorisation (based 而言屬重大的最低層輸入數據）確定是
on the lowest level input that is significant to the fair value 否發生不同等級轉移。
measurement as a whole) at the end of each reporting
period.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 181