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Notes to the Financial Statements
(Continued)
ৌਕజڌڝൗ
ᚃ
Independent Auditor's Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
3. Financial riskmanagement
(Continued)
(b) Fair values estimation
(Continued)
(i)
Financial assets carried at fair values (Continued)
If one or more of the significant inputs is not based on observable
market data, the instrument is included in level 3.
Specific valuation techniques used to value financial instruments
include:
— Quoted market prices or dealer quotes for similar instruments.
— The fair value of forward foreign exchange contracts is
determined using forward exchange rates at the balance
sheet date, with the resulting value discounted back to
present value.
— Other techniques, such as discounted cash flow analysis, are
used to determine fair value for the remaining financial
instruments.
The placement with the HKMA is included in level 3. The following
table presents the changes in level 3 instruments for the year
ended 31 March 2013:
For the year ended
31 March 2013
HK$’000
࿚Ї
2013
ϋ
3
˜
31
˚˟ϋܓ
ಥ࿆ɷʩ
At beginning of year
ϋڋ
–
Addition
ᄣ̋
6,000,000
Interest from placement with the HKMA
ږ၍҅πಛлࢹϗɝ
124,158
At end of year
ϋ
6,124,158
(ii) Fair values of financial assets not reported at fair values
The fair values of fixed income instruments (including Hong Kong
dollar Bonds and Exchange Fund Notes) are determined based on
quoted market pr ices at the balance sheet date and are
summarised as follows:
3.
ৌਕࠬᎈ၍ଣ
ᚃ
(b)
ʮlsᄆ࠽Пࠇ
ᚃ
(i)
ܲʮlsᄆ࠽ΐሪٙৌਕ༟ପᚃ
νɓධאεධࠠɽ፩ɝԨڢ࣬ኽ̙ᝈ࿀̹ఙᅰ
ኽdவԬʈՈ᙮ୋɧᄴf
͜˸П࠽ږፄʈՈٙत֛П࠽Ҧஔܼ̍j
—
ΝᗳۨʈՈ̹ٙఙజᄆאʹਠజᄆi
—
Ⴣಂ̮ිΥߒٙʮlsᄆ࠽Դ͜༟ପࠋවڌ
ٙჃಂිଟᔾ֛dϾהᄆ࠽ұၑЇତ
࠽i
—
Չ˼ҦஔdԷνұၑତږݴʱؓd͜˸ᔾ
֛ՉቱږፄʈՈٙʮlsᄆ࠽f
ږ၍҅πಛ᙮ୋɧᄴfɨڌяΐ࿚Їɚཧ
ɓɧϋɧ˜ɧɤɓ˚˟ϋܓୋɧᄴږፄʈՈٙ
ᜊਗj
(ii)
ڢ˸ʮlsᄆ࠽яΐٙৌਕ༟ପ
ո֛ɝࢹʈՈܼ̍ಥʩවՎʿ̮ිਿږවՎ
ٙʮlsᄆ࠽݊࣬ኽഐၑ˚̹ٙᄆᔾ֛dତ฿ΐ
νɨj
112 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013