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Independent Auditor’s Report and Audited Financial Statements

獨立核數師報告及經審查的財務報表

Notes to the Financial Statements 財務報表附註

3. Financial risk management (Continued) 3. （續）

(b) Fair values estimation (Continued) (b) 公允價值估計（續）

(i) Financial assets carried at fair values (Continued) (i) 按公允價值列賬的財務資產（續）

If one or more of the significant inputs is not based on observable 如一項或多項重大輸入並非根據可觀察市場數
market data, the instrument is included in level 3. 據，這些工具屬於第三層。

Specific valuation techniques used to value financial instruments 用以估值金融工具的特定估值技術包括：
include:

— Quoted market prices or dealer quotes for similar instruments. — 同類型工具的市場報價或交易商報價；

— The fair value of forward foreign exchange contracts is — 遠期外匯合約的公允價值使用報告日的遠
determined using forward exchange rates at the reporting 期匯率釐定，而所得價值折算至現值；
date, with the resulting value discounted back to present
value.

— Other techniques, such as discounted cash flow analysis, are — 其他技術，例如折算現金流分析，用以釐
used to determine fair value for the remaining financial 定其餘金融工具的公允價值。
instruments.

The placement with the Exchange Fund is included in level 3. The 外匯基金存款屬於第三層。下表呈列截至二零
following table presents the changes in level 3 instruments for the 一四年三月三十一日止及二零一五年三月
financial years ended 31 March 2014 and 31 March 2015: 三十一日止年度第三層工具的變動：

At beginning of year 於年初 For the year ended For the year ended
Addition [note 19(b)] 增加 [ 附註 19(b)] 31 March 2015 31 March 2014
Interest 利息 HK$’000 HK$’000
At end of year [note 8] 於年終 [ 附註 8] 2015 截至 2014 年

3 31 3 月 31 日止年度
港幣千元
6,408,438
7,300,000 6,124,158
–
553,921
14,262,359 284,280
6,408,438

(ii) Financial assets not reported at fair values (ii) 非以公允價值呈列的財務資產

The fair values of fixed income instruments (i.e. certificates of 固定入息工具（即存款證）在報告日的公允價值
deposits) at the reporting date are provided by the banks from 由向其購買工具的銀行提供，現概列如下：
whom the instruments are purchased. These instruments are
summarised below:

114 Hospital Authority Annual Report 2014-2015