Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 161 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 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 一 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 5,999,000 元（ 二 零 二 零年：減少╱增加港幣 3,122,000 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。 於 二 零 二 一 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 3,360,000 元（ 二 零 二 零年：增加╱減少港幣 5,238,000 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、其他應 付款及預提費用、銀行貸 款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 2021, 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$5,999,000 lower/higher (2020: HK$3,122,000 lower/ higher), mainly as a result of the foreign exchange difference on translation of HK$/RMB denominated bank balances and cash, trade receivables, other payables and accruals, bank borrowings, financial liability at fair value through profit or loss and the current account with group companies. As at 31 December 2021, if US$ 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$3,360,000 higher/lower (2020: HK$5,238,000 higher/lower), mainly as a result of the foreign exchange difference on translation of US$ denominated bank balances and cash, trade receivables, other receivables, other payables and accruals, bank borrowings and the current account with group companies.