Annual Report 2022

168 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 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 二 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 18,234,000 元（ 二 零 二一年：減少╱增加港 幣 5,999,000 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、銀行貸 款、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 二 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 21,717,000 元（ 二 零 二一年：增加╱減少港 幣 3,360,000 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 2022, 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$18,234,000 lower/ higher (2021: HK$5,999,000 lower/higher), mainly as a result of the foreign exchange difference on translation of HK$/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 2022, 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$21,717,000 higher/lower (2021: HK$3,360,000 higher/lower), mainly as a result of the foreign exchange difference on translation of US$ denominated bank balances and cash, trade receivables, other receivables, other payables and accruals, bank borrowings and the current account with group companies.