Financial Report 2020

113 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 (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： 38. 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: Level 1 Level 2 Level 3 Total (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 級別 1 級別 2 級別 3 總計 Group 機構 At 30 June 2020 於二零二零年六月三十日 Listed Equity Securities 上市股權證券 4,816,972 – – 4,816,972 Unlisted Equity Securities 非上市股權證券 – – 7,482 7,482 Listed Debt Securities 上市債券 4,360,300 224,368 – 4,584,668 Unlisted Debt Securities 非上市債券 19,806 475,947 – 495,753 Listed Pool Funds 上市基金 1,560,112 – – 1,560,112 Unlisted Pool Funds 非上市基金 2,455,796 – – 2,455,796 Alternative Investments 另類投資 – – 225,651 225,651 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 389,101 – – 389,101 13,602,087 700,315 233,133 14,535,535 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 – – 2,280,082 Alternative Investments 另類投資 – – 79,767 79,767 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 Notes to the Consolidated Financial Statements 合併財務報表附註 2020 Financial Report 二零二零財務報告 114 (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： 38. FINANCIAL RISK MANAGEMENT – Cont’d 財務風險管理 － 續 (ii) Fair value estimation – Cont’d Level 1 Level 2 Level 3 Total (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 級別 1 級別 2 級別 3 總計 University 大學 At 30 June 2020 於二零二零年六月三十日 Listed Equity Securities 上市股權證券 4,741,582 – – 4,741,582 Unlisted Equity Securities 非上市股權證券 – – 7,482 7,482 Listed Debt Securities 上市債券 4,360,300 224,368 – 4,584,668 Unlisted Debt Securities 非上市債券 19,806 475,947 – 495,753 Listed Pool Funds 上市基金 1,560,112 – – 1,560,112 Unlisted Pool Funds 非上市基金 2,191,539 – – 2,191,539 Alternative Investments 另類投資 – – 225,651 225,651 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 389,101 – – 389,101 13,262,440 700,315 233,133 14,195,888 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 – – 2,012,506 Alternative Investments 另類投資 – – 79,767 79,767 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 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） 2020 2019 Group and University 機構及大學 Opening balance 期初結餘 86,899 78,978 Purchase 購置 150,148 – Total (losses) and gains recognised in Consolidated Statement of Comprehensive Income 在合併綜合收益表已確認的 （虧損）及收益總額 (3,914) 7,921 Closing balance 期終結餘 233,133 86,899