Page 115 - Hospital Authority Annual Report 2015-1016

Notes to the Financial Statements 財務報表附註

3. Financial risk management (Continued) 3. 財務風險管理（續）

(a) Financial risk factors (Continued) （a） 財務風險因素（續） 獨
立
(iv) Currency risk （iv） 貨幣風險 核
數
The Group’s financial assets and liabilities are substantially 集團財務資產及負債大體上都以港元 師
denominated in Hong Kong dollar, the Group’s functional 為單位，即集團的功能及呈列貨幣， 報
and presentation currency, and hence will not be exposed to 故沒有重大的貨幣風險。 告
significant currency risk. 及
經
(b) Fair values estimation （b） 公允價值估計 審
查
(i) Financial assets carried at fair values （i） 按公允價值列賬的財務資產 的
財
The Group’s financial instruments that are measured at 集團以公允價值計量的金融工具按以 務
fair value are categorised by level of the following fair value 下公允價值的計量架構進行分類： 報
measurement hierarchy: 表

Level 1 – Quoted prices (unadjusted) in active markets for 第一層 － 相同資產或負債於活躍市場 113
identical assets or liabilities. 之報價（未經調整）。
醫
Level 2 – Inputs other than quoted prices included within 院
level 1 that are observable for the asset or liability, 第二層 － 除了第一層所包括的報價以 管
either directly (that is, as prices) or indirectly (that 理
is, derived from prices). 外，該資產或負債的可觀察 局
的 其 他 輸 入， 可 為 直 接（即 年
Level 3 – Inputs for the asset or liability that are not based 價格）或間接（即源自價格）。 報
on observable market data (that is, unobservable
inputs). 第三層 － 資產或負債並不是根據可觀 2015-2016
察 市 場 數 據 的 輸 入（即 不 可
觀察輸入）。

The fair value of financial instruments traded in active 在活躍市場交易的金融工具的公允價
markets is based on quoted market prices at the reporting 值根據報告日的市場報價列賬。當報
date. A market is regarded as active if quoted prices are 價可即時和定期從證?交易市場、交
readily and regularly available from an exchange, dealer, 易商、經紀、業內人士、報價服務機
broker, industry group, pricing service, or regulatory agency, 構或監管代理獲得，而該等報價代表
and those prices represent actual and regularly occurring 按公平交易基準進行的真實和常規市
market transactions on an arm’s length basis. These 場交易，該市場被視為活躍。這些工
instruments are included in level 1. None of the instruments 具屬於第一層。醫管局並無屬於第一
of the Group is included in level 1. 層的工具。

The fair value of financial instruments that are not traded 沒有在活躍市場交易的金融工具（例如
in an active market (for example, over-the-counter 場 外 衍 生 工 具 ）的 公 允 價 值 利 用 估 值
derivatives) is determined by using valuation techniques. 技術釐定。估值技術盡量利用可觀察
These valuation techniques maximise the use of observable 市場數據（如有），盡量少依賴主體的
market data where it is available and rely as little as possible 特定估計。如計算一項金融工具公允
on entity specific estimates. If all significant inputs required 價值所需的所有重大輸入為可觀察數
to fair value an instrument are observable, the instrument is 據，這些工具屬於第二層。醫管局並
included in level 2. None of the instruments of the Group is 無屬於第二層的工具。
included in level 2.

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