76

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

13 FIXED ASSETS (Continued)

(a) Fair value measurement of investment properties

(i)

Fair value hierarchy

The following table presents the fair value of the Group's investment properties measured at the end of the reporting period on a recurring basis, categorised into the three-level fair value hierarchy as defined in HKFRS 13, Fair value measurement. The level into which a fair value measurement is classified is determined with reference to the observability and significance of the inputs used in the valuation technique as follows:

Level 1 valuations: Fair value measured using only Level 1 inputs i.e. unadjusted quoted prices in active markets for identical assets or liabilities at the measurement date

Level 2 valuations: Fair value measured using Level 2 inputs i.e. observable inputs which fail to meet Level 1, and not using significant unobservable inputs. Unobservable inputs are inputs for which market data are not available

Level 3 valuations: Fair value measured using significant unobservable inputs

The Group Recurring fair value

measurement

Investment properties

The Group Recurring fair value

measurement

Fair value measurements as at 31 December 2014 categorised into

Fair value at

31 December

2014

HK$'000

Level 1

HK$'000

Level 2

HK$'000

Level 3

HK$'000

1,880,200

1,880,200

Fair value measurements as at

31 December 2013 categorised into

Fair value at

31 December

2013

HK$'000

Level 1

HK$'000

Level 2

HK$'000

Level 3

HK$'000

Investment properties

1,251,900

Hong Kong Ferry (Holdings) Company Limited Annual Report 2014

1,251,900

K

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