Annual Report 2020

143 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 32. 金融工具 （續） (b) 財務風險管理目標及政策 （續） 市場風險 （續） 外幣風險（續） 非衍生外幣貨幣資產與貨幣負債 （續） 外幣敏感度分析 （續） 就貨幣資產而言，倘相關集團實體之功能貨 幣較資產所採納計值之貨幣升值 5% ，則年 度稅後利潤將會減少（二零一九年：稅後虧損 增加）。然而，就貨幣負債而言，倘相關集團 實體之功能貨幣較負債所採納計值之貨幣升 值 5% ，則年度稅後利潤將會增加（二零一九 年：稅後虧損減少）。功能貨幣貶值 5% ，則 年度稅後利潤（二零一九年：稅後虧損）會受 到相同數額但相反之影響。 32. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Market risk (Continued) Foreign currency risk (Continued) Non-derivative foreign currency monetary assets and monetary liabilities (Continued) Foreign currency sensitivity analysis (Continued) In relation to monetary assets, where the functional currency of the relevant group entity strengthens 5% against the currency in which the assets are denominated, there would be a decrease in post-tax profit (2019: increase in post-tax loss) for the year. However, in relation to monetary liabilities, where the functional currency of the relevant group entity strengthens 5% against the currency in which the liabilities are denominated, there would be an increase in post-tax profit (2019: decrease in post-tax loss) for the year. A 5% weakening of the functional currency would have an equal but opposite impact on the post- tax profit (2019: post-tax loss) for the year. RMB Impact USD Impact HK$ Impact 人民幣之影響 美元之影響 港元之影響 2020 2019 2020 2019 2020 2019 二零二零年 二零一九年 二零二零年 二零一九年 二零二零年 二零一九年 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 千港元 (Decrease) increase in post-tax profit (2019: decrease (increase) in post-tax loss) 稅後利潤 （減少）增加 （二零一九年： 稅後虧損減少 （增加） (2,712) (1,441) (204) (270) 2,348 2,524 In the opinion of the directors of the Company, the sensitivity analysis is unrepresentative of the inherent foreign exchange risk as the year end exposure does not reflect the exposure during the year. 本公司董事認為，由於年末風險並不能反映 年內之風險，故敏感度分析並不代表固有之 外匯風險。