ৌਕజ
ڝڌ
ൗ
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
Notes to the Financial Statements
(Continued)
(i)
按公允價值列賬的財務資產（續）
如一項或多項重大輸入並非根據可觀察市場數
據，這些工具屬於第三層。
用以估值金融工具的特定估值技術包括：
—
同類型工具的市場報價或交易商報價；
—
遠期外匯合約的公允價值使用報告日的遠
期匯率釐定，而所得價值折算至現值；
—
其他技術，例如折算現金流分析，用以釐
定其餘金融工具的公允價值。
外匯基金存款屬於第三層。下表呈列截至二零
一四年三月三十一日止及二零一三年三月
三十一日止年度第三層工具的變動：
(ii)
非以公允價值呈列的財務資產
固定入息工具（包括港元債券及外匯基金債券）
在報告日的公允價值由向其購買工具的銀行提
供，現概列如下：
3.
ৌਕࠬᎈ၍ଣ
（續）
(b)
公允價值估計
（續）
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 reporting
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 Exchange Fund is included in level 3. The
following table presents the changes in level 3 instruments for the
financial years ended 31 March 2014 and 31 March 2013:
For the year ended
31 March 2014
HK$’000
࿚Ї
2014
ϋ
3
˜
31
˚˟ϋ
ܓ
ಥ࿆ɷʩ
For the year ended
31 March 2013
HK$’000
截至
2013
年
3
月
31
日止年度
港幣千元
At beginning of year
於年初
6,124,158
–
Addition
增加
–
6,000,000
Interest from placement with the Exchange Fund
外匯基金存款利息收入
284,280
124,158
At end of year
於年終
6,408,438
6,124,158
(ii) Financial assets not reported at fair values
The fair values of fixed income instruments (including Hong Kong
dollar bonds and Exchange Fund notes) at the reporting date were
provided by the banks from whom the instruments were
purchased. These instruments were summarised below:
114
Hospital Authority Annual Report 2013-2014
