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 172 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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，倘美元兌人 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 稅後溢利將增加╱減少 港 幣 5,238,000 元（ 二 零 一九年：增加╱減少港 幣 6,769,000 元），主要由 於換算以美元為單位的 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。 於 二 零 二 零 年 十 二 月 三十一日，倘歐元兌人 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 稅後溢利將增加╱減少 港 幣 1,108,000 元（ 二 零 一九年：減少╱增加港 幣 901,000 元 ），主 要 由 於換算以歐元為單位的 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 及銀行貸款用產生外匯 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 US$ 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$5,238,000 higher/lower (2019: HK$6,769,000 higher/lower), mainly as a result of the foreign exchange difference on translation of US$ denominated bank balances and cash, trade receivables, other receivables, trade payables, other payables and accruals and the current account with group companies. As at 31 December 2020, if EUR 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$1,108,000 higher/lower (2019: HK$901,000 lower/higher), mainly as a result of the foreign exchange difference on translation of EUR denominated bank balances and cash, trade receivables, other receivables, trade payables, other payables and accruals and bank borrowings.