Page 116 - Hospital Authority Annual Report 2015-1016
P. 116
Notes to the Financial Statements 財務報表附註
3. Financial risk management (Continued) 3. 財務風險管理（續）
Independent Auditor’s Report and (b) Fair values estimation (Continued) （b） 公允價值估計（續）
Audited Financial Statements
(i) Financial assets carried at fair values (Continued) （i） 按公允價值列賬的財務資產（續）
Specific valuation techniques used to value financial 用以估值金融工具的特定估值技術
包括：
instruments include:
– Quoted market prices or dealer quotes for similar － 同類型工具的市場報價或交易商報
instruments. 價；
– The fair value of forward foreign exchange contracts － 遠期外匯合約的公允價值使用報告
is determined using forward exchange rates at the 日的遠期匯率釐定，而所得價值折
reporting date, with the resulting value discounted back 算至現值；
114 to present value.
Hospital Authority Annual Report 2015-2016 – Other techniques, such as discounted cash flow analysis, － 其他技術，例如折算現金流分析，
are used to determine fair value for the remaining 用以釐定其餘金融工具的公允
financial instruments. 價值。
The placement with the Exchange Fund is included in 外匯基金存款屬於第三層。下表呈列
level 3. The following table presents the changes in level 3 截至二零一五年三月三十一日止及
instruments for the financial years ended 31 March 2015 二零一六年三月三十一日止年度第三
and 31 March 2016: 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 2016 31 March 2015
Interest 利息 HK$’000 HK$’000
At end of year [note 8] 於年終〔附註 8〕 截至 2016 年 截至 2015 年
3 月 31 日止年度 3 月 31 日止年度
港幣千元 港幣千元
14,262,359 6,408,438
7,300,000
-
553,921
704,907 14,262,359
14,967,266
(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 固 定 入 息 工 具（即 存 款 證 ）在 報 告 日
of deposits) at the reporting date are provided by the 的公允價值由向其購買工具的銀行提
banks from whom the instruments are purchased. These 供，現概列如下：
instruments are summarised below:
