Annual Report 2018
205 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3 財務風險管理 (續) 3.1 財務風險因素 (續) (a) 市場風險 (續) (i) 外匯風險(續) 以港元為其功能貨幣的 公司 於 二 零 一 八 年 十 二 月 三十一日,倘人民幣兌 港元貶值╱升值 5% , 而所有其他可變因素維 持不變,本集團年內除 稅 後 溢 利 及 權 益 將 減 少╱增加約港幣 30,000 元( 二 零 一 七 : 港 幣 32,000 元),主要由於換 算以人民幣為單位的銀 行結存及現金及集團公 司往來賬目產生外匯差 異所致。 以人民幣為其功能貨幣 的公司 於 二 零 一 八 年 十 二 月 三十一日,倘港元兌人 民幣貶值╱升值 5% , 而 所 有 其 他 可 變 因 素 維 持 不 變 , 本 集 團 年 內 除 稅 後 溢 利 及 權 益 將 減 少 ╱ 增 加 約 港 幣 85,917,000 元(二零一七 年 : 港 幣 83,269,000 元),主要由於換算以港 元為單位的銀行結存及 現金,應收賬款,其他 應收款,應付賬款,其 他應付款及預提費用及 集團公司往來賬目產生 外匯差異所致。 3 Financial risk management (continued) 3.1 Financial risk factors (continued) (a) Market risk (continued) (i) Foreign exchange risk (continued) Fo r compan i e s w i t h HK$ a s t he i r functional currency As at 31 December 2018, if RMB had weakened/strengthened by 5% against HK$ w i t h a l l o t he r va r i ab l es he l d constant, post-tax profit for the year and equity of the Group would have been approximately HK$30,000 (2017: HK$32,000) lower/higher, respectively, ma i n l y a s a r e s u l t o f t h e f o r e i gn exchange difference on translation of RMB denominated bank balances and cash and the current account with group companies. Fo r compan i es w i t h RMB as t he i r functional currency As at 31 December 2018, if HK$ had weakened/strengthened by 5% against RMB wi t h a l l o t he r va r i ab l es he l d constant, post-tax profit for the year and equity of the Group would have been approximately HK$85,917,000 (2017: HK$83,269,000) lower/higher, respec t i ve l y , ma i n l y as a resu l t of the foreign exchange difference on translation of HK$ denominated bank balances and cash, trade receivables, other receivables, trade payables, other payables and accruals and the current account with group companies.
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