Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 171 2020 ANNUAL REPORT 年報 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） 於 二 零 二 零 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 3,122,000 元（ 二 零 一九年：減少╱增加港 幣 11,077,000 元），主要 由於換算以港元╱人民 幣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、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) As at 31 December 2020, if HK$ had weakened/strengthened by 5% against RMB with all other variables held constant, post-tax profit for the year of t he Group wou l d have been HK$3,122,000 lower/higher (2019: HK$11,077,000 lower/higher), mainly as a result of the foreign exchange difference on translation of HK$/RMB denominated bank balances and cash, trade receivables, other receivables, trade payables, other payables and accruals, financial liability at fair value through profit or loss and the current account with group companies.