Page 135 - Demo

18. 金融工具
18a. 金融工具類別
金融資產
攤銷成本
金融負債
攤銷成本
18. FINANCIAL INSTRUMENTS
18a. Categories of financial instruments
2021
千港元
HK$'000 50,720
4,786
Financial assets
At amortised cost
Financial liability
At amortised cost
2020
千港元
HK$'000 45,342
5,679
18b. 財務風險管理目標及政策
貴會及附屬公司主要金融工具包括貿易及其他 應收款、應收關聯公司款項、定期存款、銀行 存款和庫存現金以及貿易及其他應付款。金融 工具詳情在各自註釋中披露。與這些金融工具 相關的風險包括市場風險(貨幣風險和利率風 險)、信貸風險和流動資金風險。如何緩釋這 些風險的政策列載如下。會董會管理和監察這 些風險，以確保及時、有效地實施適當措施。
市場風險
(i) 貨幣風險 貴會及附屬公司實體的功能貨幣為港元。 貴會及附屬公司若干銀行存款以人民幣和 美元計值，因而承擔外幣風險。貴會及附 屬公司當前無外幣對沖政策。但會董會密 切監察其外匯風險並將會在有需要時考慮 是否對沖外幣風險。
下表列載貴會及附屬公司截至報告期末之 外幣計值貨幣資產賬面值:
人民幣 RMB 美元 USD
18b. Financial risk management objectives and policies
The Group's major financial instruments include trade and other receivables, amounts due from related companies, time deposits, bank balances and cash and trade and other payables. Details of the financial instruments are disclosed in respective notes. The risks associated with these financial instruments include market risk (currency risk and interest rate risk), credit risk and liquidity risk. The policies on how to mitigate these risks are set out below. The Committee manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner.
Market risk
(i)
Currency risk
The functional currency of group entities is HK$. The Group is exposed to foreign currency risks as certain of its bank balances are denominated in Renminbi ("RMB") and United States Dollar ("USD"). The Group currently does not have a foreign currency hedging policy. However, the Committee closely monitors its foreign exchange exposures and will consider hedging foreign currency exposures should the need arises.
The carrying amounts of the Group's foreign currency denominated monetary assets at the end of the reporting period are as follows:
2020
千港元
HK$'000
22,109 35
2021
千港元
HK$'000
23,227 35
Financial Statements 財務報表 133