Annual Report 2018

207 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） (iii) 現金流及公平值利率風 險（續） 本集團的利率風險主要 來自銀行借貸。於二零 一 八 年 十 二 月 三 十 一 日，估計普遍增加╱減 少 50 個利率基點而所 有其他變數維持不變， 則本集團年內除稅後溢 利將增加╱減少約港幣 1,484,000 元（二零一七 年 ： 港 幣 1,656,000 元 ）。 50 個 基 點 的 增 加╱減少代表管理層對 截至報告期末下一個期 間利率合理可能變動的 評估。 (b) 信貸風險 信貸風險由來自－有關連公司 貸款相關之已抵押按金、應收 賬款、應收票據、按金及其他 應收款、已抵押銀行存款及銀 行結存中產生。 來自一有關連公司貸款相關之 已扺押按金（附註 27 ）、應收 賬款（附註 22 ）、應收票據（附 註 22 ）、按金及其他應收款 （附註 23 ）、已抵押銀行存款 （附註 25(a) ）及銀行結存及現 金（附註 25(b) ）之賬面淨值乃 本集團所面對有關金融資產的 最大信貸風險。 3 Financial risk management (continued) 3.1 Financial risk factors (continued) (a) Market risk (continued) (iii) Cash flow and fair value interest rate risk (continued) The Group’s interest rate risk primarily arises from bank borrowings. As at 31 December 2018, it is estimated that a genera l i ncrease/decrease of 50 basis points in interest rates, with all other variables held constant, would increase/decrease the Group’s loss before tax for the year by approximately HK$1,484,000 (2017: HK$1,656,000). The 50 basis point increase/decrease represents management’s assessment of a reasonably possible change in interest rates over the period until the next end of the reporting period date. (b) Credit risk Credit risk arises from pledged deposit on loan from a related company, trade receivables, bills receivable, deposits and other receivables, pledged bank deposits and bank balances. The carrying amounts of pledged deposit on loan from a related company (Note 27), trade receivables (Note 22), bills receivable (Note 22), deposits and other receivables (Note 23), pledged bank deposits (Note 25 (a)) and bank balances (Note 25 (b)) represent the Group’s maximum exposure to credit risk in relation to financial assets.