Financial Report 2022

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 105 37. FINANCIAL RISK MANAGEMENT – Cont’d (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 2022 於二零二二年六月三十日 Listed Equity Securities 上市股權證券 3,179,563 – – 3,179,563 Unlisted Equity Securities 非上市股權證券 – – 7,133 7,133 Listed Debt Securities 上市債券 4,138,907 98,083 – 4,236,990 Unlisted Debt Securities 非上市債券 – 417,366 – 417,366 Listed Pool Funds 上市基金 2,227,665 – – 2,227,665 Unlisted Pool Funds 非上市基金 2,649,115 – – 2,649,115 Alternative Investments 另類投資 – – 1,433,521 1,433,521 Cash, Deposits and Others under Investment Portfolios 投資組合中之現金、 存款及其他 1,430,764 – – 1,430,764 13,626,014 515,449 1,440,654 15,582,117 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 During the year, there was no transfer of the financial investments between Level 1 and Level 2 fair value hierarchy classifications. 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。 財務風險管理－續 (ii) 公平值估計－續 Notes to the Consolidated Financial Statements 合併財務報表附註 2022 Financial Report 二零二二財務報告 106 財務風險管理－續 (ii) 公平值估計－續 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： 37. FINANCIAL RISK MANAGEMENT – Cont’d (ii) Fair value estimation – Cont’d 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） 2022 2021 Group 機構 Opening balance 期初結餘 713,846 233,133 Additions 添置 457,576 319,774 Total gains recognised in Consolidated Statement of Comprehensive Income 在合併綜合收益表已確認 的收益總額 273,940 160,939 Closing balance 期終結餘 1,445,362 713,846 University 大學 Opening balance 期初結餘 713,846 233,133 Additions 添置 452,868 319,774 Total gains recognised in Statement of Comprehensive Income 在綜合收益表已確認的 收益總額 273,940 160,939 Closing balance 期終結餘 1,440,654 713,846