Page 136 - Demo

敏感度分析 以下敏感度分析詳列貴會及附屬公司就港元兌 人民幣和美元上升及下降5% (2020年:5%)的 影響。5% (2020年:5%)為向會董會內部報告 外幣風險所使用的敏感度，相當於會董會評估 為合理可能的人民幣和美元兌港元匯率變動。 敏感度分析僅包括以外幣計值的未結算貨幣 項目，並於年末就外幣匯率的5%變動調整其 換算。下表中的正數表示當港元兌人民幣和 美元升值5%時，除稅後虧損增加/除稅後溢利 減少;當港元兌人民幣和美元貶值5%時，會 對除稅後虧損/溢利產生一個相等或相反的影 響，而以下結餘也將變成負數。
Sensitivity analysis
The sensitivity analysis below details the Group's sensitivity to a 5% (2020: 5%) increase and decrease in HK$ against RMB and USD. A 5% (2020: 5%) sensitivity rate is used when reporting foreign currency risk internally to the Committee because it represents Committee's assessment of the reasonably possible change in RMB and USD against HK$ rate. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the year end for a 5% change in foreign currency rates. A positive number below indicates an increase in post-tax deficit/a decrease in post-tax surplus where HK$ strengthen 5% against RMB and USD. For a 5% weakening of HK$ against RMB and USD, there would be an equal and opposite impact on the post-tax deficit/surplus, and the balances below would be negative.
2021
千港元
HK$'000 1
除稅後虧損/溢利
Deficit/surplus after tax
人民幣
RMB
2020
千港元
HK$'000 923
美元
USD
2020
千港元
HK$'000 1
134
Annual Report 2021 年報
(ii) 利率風險 貴會及附屬公司就定期存款和銀行存款現 行利率浮動而承擔現金流利率風險(有關上 述存款詳情見註釋13)。
貴會及附屬公司公平值利率風險主要與其 定期存款有關(有關上述存款詳情見註釋13) 。貴會及附屬公司的政策是保持一定水準 的固定利率銀行存款，從而最大程度地減 少現金流利率風險。
貴會及附屬公司並無訂立任何利率對沖合 約或任何其他利率相關衍生金融工具。然 而會董會密切監察貴會及附屬公司之利率 相關風險，有需要時會考慮對沖重大利率 風險。
會董會評估認為風險程度有限，故並未列 呈敏感度分析。
(ii)
Interest rate risk
2021
千港元
HK$'000 970
The Group is exposed to cash flow interest rate risk in relation to the fluctuation of the prevailing market interest rate on time deposits and bank balances (see Note 13 for details of these deposits).
The Group's fair value interest rate risk relates primarily to its time deposits (see Note 13 for details of these deposits). It is the Group's policy to maintain a certain level of bank deposits at fixed rate of interest so as to minimise the cash flow interest rate risk.
The Group has not entered into any interest rate hedging contracts or any other interest rate related derivative financial instrument. However, the Committee monitors the Group's related interest rate exposure closely and will consider hedging significant interest rate exposure when the need arises.
No sensitivity analysis is presented as the risk is limited as assessed by the Committee.