Page 229 - Hong Kong Housing Society Annual Report 2024/25

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENT 財務報表附註

5. Financial risk management objectives and 5. 財務風險管理目標及政策 （續）
policies (continued)
(d) Financial assets and liabilities measured at (d) 財務資產及負債按公允價值
fair value (continued) 計量 （續）

Valuation techniques and inputs used in Level 1 第一級及第二級公允價值計量
and Level 2 fair value measurements (continued) 所使用之估值方法及數據 （續）
Movement of Level 3 fair value measurements of 第三級財務資產公允價值計量的
financial assets is as follows: 變動如下：

(in HK$Million) （港幣百萬元） 2025 2024

At 1 April 於四月一日 2,022.5 1,848.7
Gain recognised in the 於全面收益內確認的
comprehensive income 溢利 170.1 173.8

At 31 March 於三月三十一日 2,192.6 2,022.5

The fair value of the above investments is positively 以上投資的公允價值與相關投資
correlated to the net asset value of the underlying 基金的資產淨值存在正值關係。
investment funds. Due to the inherent uncertainty of 由於估計潛在不穩定因素，第三
the estimates, the fair value of Level 3 financial assets 級財務資產可能跟市場上的同類
may differ from the values that would have been used 投資有重大偏差。
had a ready market for these investments existed and
the difference could be material.

Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 227