Financial Report 2019

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 111 37. FINANCIAL RISK MANAGEMENT – Cont’d 財務風險管理－續 (ii) Fair value estimation – Cont’d The following table presents the Group’s financial investments that were measured at fair value: (Expressed in thousands of Hong Kong dollars) Level 1 Level 2 Level 3 Total （以港幣千元列賬） 級別 1 級別 2 級別 3 總計 Group 機構 At 30 June 2019 於二零一九年六月三十日 Listed Equity Securities 上市股權證券 5,301,008 – – 5,301,008 Unlisted Equity Securities 非上市股權證券 – – 7,132 7,132 Listed Debt Securities 上市債券 2,323,759 235,244 – 2,559,003 Unlisted Debt Securities 非上市債券 103,475 20,133 – 123,608 Listed Pool Funds 上市基金 972,023 – – 972,023 Unlisted Pool Funds 非上市基金 2,280,082 – 79,767 2,359,849 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 465,022 – – 465,022 11,445,369 255,377 86,899 11,787,645 At 30 June 2018 於二零一八年六月三十日 Listed Equity Securities 上市股權證券 5,423,826 – – 5,423,826 Listed Debt Securities 上市債券 2,228,802 216,702 – 2,445,504 Unlisted Debt Securities 非上市債券 60,804 9,927 – 70,731 Listed Pool Funds 上市基金 912,297 – – 912,297 Unlisted Pool Funds 非上市基金 2,236,365 – 78,782 2,315,147 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 425,277 – – 425,277 Available-for-Sale Financial Assets 可供出售財務資產 57,030 – 196 57,226 11,344,401 226,629 78,978 11,650,008 (ii) 公平值估計－續 下列顯示以公平值計算的本機構金 融投資： Notes to the Consolidated Financial Statements 合併財務報表附註 2019 Financial Report 二零一九財務報告 112 37. FINANCIAL RISK MANAGEMENT – Cont’d 財務風險管理－續 (ii) Fair value estimation – Cont’d (Expressed in thousands of Hong Kong dollars) Level 1 Level 2 Level 3 Total （以港幣千元列賬） 級別 1 級別 2 級別 3 總計 University 大學 At 30 June 2019 於二零一九年六月三十日 Listed Equity Securities 上市股權證券 5,235,342 – – 5,235,342 Unlisted Equity Securities 非上市股權證券 – – 7,132 7,132 Listed Debt Securities 上市債券 2,323,759 235,244 – 2,559,003 Unlisted Debt Securities 非上市債券 103,475 20,133 – 123,608 Listed Pool Funds 上市基金 972,023 – – 972,023 Unlisted Pool Funds 非上市基金 2,012,506 – 79,767 2,092,273 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 465,022 – – 465,022 11,112,127 255,377 86,899 11,454,403 At 30 June 2018 於二零一八年六月三十日 Listed Equity Securities 上市股權證券 5,386,154 – – 5,386,154 Listed Debt Securities 上市債券 2,228,802 216,702 – 2,445,504 Unlisted Debt Securities 非上市債券 60,804 9,927 – 70,731 Listed Pool Funds 上市基金 912,297 – – 912,297 Unlisted Pool Funds 非上市基金 1,969,943 – 78,782 2,048,725 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 425,277 – – 425,277 Available-for-Sale Financial Assets 可供出售財務資產 – – 196 196 10,983,277 226,629 78,978 11,288,884 During the year, there was no transfer of the financial investments between Level 1 and Level 2 fair value hierarchy classifications. The movements of the balance of financial investments measured at fair value based on Level 3 were as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Group and University 機構及大學 Opening balance 期初結餘 78,978 77,754 Total gains and losses recognised in Consolidated Statement of Comprehensive Income 在合併綜合收益表已確認的 收益及虧損總額 7,921 1,224 Closing balance 期終結餘 86,899 78,978 (ii) 公平值估計－續 本年內，於第 1 級別與第 2 級別的公 平值計算級別分類之間並無金融投 資的重大轉撥。 根據第 3 級別的規定計算公平值的金 融投資結餘變動如下：