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 163 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） (iii) 現金流及公平值利率風 險 （續） 本集團並無使用金融衍 生工具對沖利率風險，但 是，有時如果利率波動很 大，將會採取適當的措施 管理利息風險。 於 二 零 二 一 年 十 二 月 三十一日，如按公平值計 入損益之金融負債的利 率減少╱增加 100 個利率 基點而所有其他變數維 持不變，則本集團年內除 稅後溢利將減少╱增加 港 幣 1,102,000 元（ 二 零 二零年： 2,989,000 元）。 除按公平值計入損益之 金融負債外，本集團不會 承受重大的現金流和公 平值利率風險。 (b) 信貸風險 信貸風險來自應收賬款、應收 票據、按金及其他應收款、已 抵押銀行存款及銀行結存中產 生。 應收賬款（附註 23 ）、應收票據 （附註 23 ）、按金及其他應收款 （附註 24 ）、已抵押銀行存款 （附註 26(a)) 及銀行結存（附註 26(b)) 之賬面淨值乃本集團所 面對有關金融資產的最大信貸 風險。 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (a) Market risk (continued) (iii) Cash flow and fair value interest rate risk (continued) The Group has not used financial derivatives to hedge against the interest rate risk. However, from time to time, if interest rate fluctuates significantly, appropriate measures would be taken to manage interest risk exposure. As at 31 December 2021, if interest rate on financial liability at fair value through profit or loss had been 100 basis points lower/higher with all other variables held constant, post-tax profit for the year of the Group would have been approximately HK$1,102,000 (2020: HK$2,989,000) lower/higher. Other than financial liability at fair value through profit or loss, the Group is not exposed to significant cash flow and fair value interest rate risk. (b) Credit risk Credit risk arises from trade receivables, bills receivable, deposits and other receivables, pledged bank deposits and bank balances. The carrying amounts of trade receivables (Note 23), bills receivable (Note 23), deposits and other receivables (Note 24), pledged bank deposits (Note 26(a)) and bank balances (Note 26(b)) represent the Group’s maximum exposure to credit risk in relation to financial assets.