Annual Report 2019
173 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 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 九 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 後溢利將減少╱增加港 幣 12,000 元(二零一八 年:本集團年內除稅後 虧損將增加╱減少港幣 30,000 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 九 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 溢利將減少╱增加港幣 7,111,000 元(二零一八 年:本集團年內除稅後 虧損將增加╱減少港幣 42,505,000 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、銀行貸款、來自關連 公司之貸款、按公平值計 入損益之金融負債及集 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) For companies with HK$ as their functional currency As at 31 December 2019, if RMB had weakened/strengthened by 5% against HK$ with all other variables held constant, post-tax profit for the year of the Group would have been HK$12,000 lower/higher (2018: post-tax loss for the year of the Group would have been HK$30,000 higher/lower), mainly as a result of the foreign exchange d i ff e rence on t r ans l a t i on o f RMB denominated bank balances and cash and the current account with group companies. For companies with RMB as their functional currency As at 31 December 2019, if HK$ had weakened/strengthened by 5% against RMB with all other variables held constant, post-tax profit for the year of the Group would have been HK$7,111,000 lower/higher (2018: post-tax loss for the year of the Group wou l d have been HK$42 , 505 , 000 higher/lower), mainly as a result of the foreign exchange difference on translation of HK$ denominated bank balances and cash, trade receivables, other receivables, trade payables, other payables and accruals, bank b o r r ow i n g s , l o a n s f r om r e l a t e d companies, financial liability at fair value through profit or loss and the current account with group companies.
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