Page 215 - 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

5. Financial risk management objectives and 5. 財務風險管理目標及政策 （續）
policies (continued)
(d) Financial assets and liabilities measured at (d) 財務資產及負債按公允價值
fair value 計量

Fair value hierarchy 公允價值等級

The following table presents the fair value of the 下表呈列按經常性基準於結算日
Housing Society’s financial assets and liabilities 在香港財務報告準則第十三號–公
measured at the end of the reporting period on a 允價值計量 所界定下之三個公允
recurring basis, categorised into the three-level 價值等級中，以公允價值計量房
fair value hierarchy as defined in HKFRS 13 Fair 屋協會之財務資產及負債。公允
value measurement . The level into which a fair 價值計量被歸類等級之確定，乃
value measurement is classified is determined with 參照下列在估值方法中使用輸入
reference to the observability and significance of the 數據之可觀察性及重要性：
inputs used in the valuation technique as follows:
— Level 1 valuations: Fair value measured using － 第一級估值：只使用第一級
only Level 1 inputs, i.e. unadjusted quoted prices 輸入數據計量其公允價值，
in active markets for identical assets or liabilities 即於計量日以相同資產及負
at the measurement date. 債在活躍市場之未經調整報
價。
— Level 2 valuations: Fair value measured using － 第二級估值：使用第二級輸
Level 2 inputs, i.e. observable inputs which 入數據計量其公允價值，即
fail to meet Level 1, and not using significant 未能符合第一級之可觀察輸
unobservable inputs. Unobservable inputs are 入數據及不使用重大不可觀
inputs for which market data are not available. 察輸入數據。不可觀察輸入
數據乃市場數據未能提供之
輸入數據。

— Level 3 valuations: Fair value measured using － 第三級估值：以輸入重大不
significant unobservable inputs. 可觀察數據以計量公允價
值。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 213