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Notes To The Consolidated Financial Statements
(Expressed in Renminbi)
1
/ China Communications Services Corporation Limited
43 Financial risk management and fair values
(continued)
(f) Fair value
(i)
Financial instruments carried at fair value
The following table presents the carrying value of financial instruments measured at fair
value at the balance sheet date across the three levels of the fair value hierarchy defined in
IFRS 7, Financial Instruments: Disclosures, with the fair value of each financial instrument
categorised in its entirety based on the lowest level of input that is significant to that fair value
measurement. The levels are defined as follows:
t
-FWFM
IJHIFTU MFWFM
GBJS WBMVFT NFBTVSFE VTJOH RVPUFE QSJDFT VOBEKVTUFE
JO BDUJWF
markets for identical financial instruments
t
-FWFM
GBJS WBMVFT NFBTVSFE VTJOH RVPUFE QSJDFT JO BDUJWF NBSLFUT GPS TJNJMBS GJOBODJBM
instruments, or using valuation techniques in which all significant inputs are directly or
indirectly based on observable market data
t
-FWFM
MPXFTU MFWFM
GBJS WBMVFT NFBTVSFE VTJOH WBMVBUJPO UFDIOJRVFT JO XIJDI BOZ
significant input is not based on observable market data
The Group
Level 1
Level 2
Level 3
Total
RMB’000 RMB’000 RMB’000 RMB’000
Assets
Available-for-sale securities
– Listed equity securities
34,673
–
–
34,673
Other non-current assets
–
28,876
–
28,876
Liabilities
Share appreciation rights
–
30,789
–
30,789
Other non-current liabilities
–
9,982
–
9,982
The Company
Level 1
Level 2
Level 3
Total
RMB’000 RMB’000 RMB’000 RMB’000
Assets
Available-for-sale securities
– Listed equity securities
–
–
–
–
Liabilities
Share appreciation rights
–
3,314
–
3,314