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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
3. Financial riskmanagement
(Continued)
(a) Financial risk factors
(Continued)
(iii) Price risk
Debt instruments are subject to the price risk caused by the
changes in the perceived credit risks of the issuers and market
interest rates as disclosed in note 3(a)(i) and note 3(a)(ii).
(iv) Currency risk
The Group’s f inancial assets and l iabi l ities are substantial ly
denominated in Hong Kong dollar, the Group’s functional and
presentation currency, and hence will not be exposed to significant
currency risk.
(b) Fair values estimation
(i)
Financial assets carried at fair values
HKFRS 7 “Financial Instruments: Disclosures” requires disclosure for
the Group’s financial instruments that are measured at fair value by
level of the following fair value measurement hierarchy:
Level 1 – Quoted prices (unadjusted) in active markets for identical
assets or liabilities.
Level 2 – Inputs other than quoted prices included within level 1
that are observable for the asset or liability, either directly
(that is, as prices) or indirectly (that is, derived from
prices)
Level 3 – Inputs for the asset or liability that are not based on
observable market data (that is, unobservable inputs).
The fair value of financial instruments traded in active markets is
based on quoted market prices at the balance sheet date. A market
is regarded as active if quoted prices are readily and regularly
available from an exchange, dealer, broker, industry group, pricing
service, or regulatory agency, and those prices represent actual and
regularly occurring market transactions on an arm’s length basis.
These instruments are included in level 1. None of the instruments
of HA is included in level 1.
The fair value of financial instruments that are not traded in an
active market (for example, over-the-counter derivatives) is
determined by using valuation techniques. These valuation
techniques maximise the use of observable market data where it is
available and rely as little as possible on entity specific estimates. If
all significant inputs required to fair value an instrument are
observable, the instrument is included in level 2. None of the
instruments of HA is included in level 2.
3.
ৌਕࠬᎈ၍ଣ
ᚃ
(a)
ৌਕࠬᎈΪ९
ᚃ
(iii)
ᄆࣸࠬᎈ
වਕʈՈΪ೯БਠٙႩٝڦ൲ࠬᎈ
(
ڝൗ
3(a)(i))
ʿ̹ఙлଟ
(
ڝൗ
3(a)(ii))
ᜊਗաᄆࣸࠬᎈٙᅂᚤf
(iv)
࿆ࠬᎈ
ණྠৌਕ༟ପʿࠋවɽɪே˸ಥʩމఊЗd
уණྠٙ̌ঐʿяΐ࿆d݂ӚϞࠠɽ࿆ٙ
ࠬᎈf
(b)
ʮlsᄆ࠽Пࠇ
(i)
ܲʮlsᄆ࠽ΐሪٙৌਕ༟ପ
࠰ಥৌਕజѓۆୋ
7
ږፄʈՈjמᚣ
ࠅӋמᚣණྠٙږፄʈՈdԨܲ˸ɨʮlsᄆ
࠽ٙࠇඎݖמᚣʮlsᄆ࠽ࠇඎj
ୋɓᄴ Ñ Ν༟ପאࠋවݺᚔ̹ఙʘజᄆ
͊ሜ
ୋɚᄴ Ñ ৰəୋɓᄴהܼ̍ٙజᄆ˸̮d༈
༟ପאࠋව̙ٙᝈ࿀ٙՉ˼፩ɝd
̙މٜટуᄆࣸאගટу๕Іᄆ
ࣸ
ୋɧᄴ Ñ ༟ପձࠋවԨʔ݊࣬ኽ̙ᝈ࿀̹ఙ
ᅰኽٙ፩ɝуʔ̙ᝈ࿀፩ɝ
ίݺᚔ̹ఙʹٙږፄʈՈٙʮlsᄆ࠽࣬ኽ༟
ପࠋවڌ˚̹ٙఙజᄆΐሪfజᄆ̙уࣛձ
֛ಂᗇՎʹ̹ఙeʹਠeߏeุlzɛ
ɻeజᄆਕዚא္၍˾ଣᐏdϾ༈ഃజ
ᄆ˾ڌܲʮ̻ʹਿආБٙॆྼձ੬̹ఙ
ʹd༈̹ఙൖމݺᚔfவԬʈՈ᙮ୋɓ
ᄴfᔼ၍҅Ԩೌ᙮ୋɓᄴٙʈՈf
ӚϞίݺᚔ̹ఙʹٙږፄʈՈԷνఙ̮ࠃ͛
ʈՈٙʮlsᄆ࠽л͜П࠽Ҧஔᔾ֛fП࠽Ҧஔ
းඎл̙͜ᝈ࿀̹ఙᅰኽνϞdးඎˇԱ፠
˴ٙत֛ПࠇfνࠇၑɓධږፄʈՈʮlsᄆ
࠽הცٙהϞࠠɽ፩ɝމ̙ᝈ࿀ᅰኽdவԬʈ
Ո᙮ୋɚᄴfᔼ၍҅Ԩೌ᙮ୋɚᄴٙʈՈf
111
醫院管理局年報
2012-2013