Financial Report 2021

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 109 (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 2021 於二零二一年六月三十日 Listed Equity Securities 上市股權證券 6,442,667 – – 6,442,667 Unlisted Equity Securities 非上市股權證券 – – 8,358 8,358 Listed Debt Securities 上市債券 4,456,499 242,957 – 4,699,456 Unlisted Debt Securities 非上市債券 24,161 416,300 – 440,461 Listed Pool Funds 上市基金 2,232,133 – – 2,232,133 Unlisted Pool Funds 非上市基金 2,894,527 – – 2,894,527 Alternative Investments 另類投資 – – 705,488 705,488 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 480,480 – – 480,480 16,530,467 659,257 713,846 17,903,570 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 (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： 37. FINANCIAL RISK MANAGEMENT – Cont’d 財務風險管理－續 Notes to the Consolidated Financial Statements 合併財務報表附註 2021 Financial Report 二零二一財務報告 110 (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 2021 於二零二一年六月三十日 Listed Equity Securities 上市股權證券 6,397,109 – – 6,397,109 Unlisted Equity Securities 非上市股權證券 – – 8,358 8,358 Listed Debt Securities 上市債券 4,456,499 242,957 – 4,699,456 Unlisted Debt Securities 非上市債券 24,161 416,300 – 440,461 Listed Pool Funds 上市基金 2,232,133 – – 2,232,133 Unlisted Pool Funds 非上市基金 2,556,216 – – 2,556,216 Alternative Investments 另類投資 – – 705,488 705,488 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 480,480 – – 480,480 16,146,598 659,257 713,846 17,519,701 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 During the year, there was no transfer of the financial investments between Level 1 and Level 2 fair value hierarchy classifications. T h e mo v eme n t s o f t h e b a l a n c e o f f i n a n c i a l 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） 2021 2020 Group and University 機構及大學 Opening balance 期初結餘 233,133 86,899 Additions 添置 319,774 150,148 Total gains/(losses) recognised in Consolidated Statement of Comprehensive Income 在合併綜合收益表已確認的 收益╱（虧損）總額 160,939 (3,914) Closing balance 期終結餘 713,846 233,133 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： (ii) 公平值估計－續 37. FINANCIAL RISK MANAGEMENT – Cont’d 財務風險管理－續