Annual Report 2022

169 年報 2022 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 二 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 3,302,000 元（ 二 零 二一年：減少╱增加港 幣 2,888,000 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、其他應 付款及預提費及銀行貸 款用產生外匯差異所致。 (ii) 價格風險 本集團面臨與其鋼鐵產 品 有 關 的 商 品 價 格 風 險，而這主要取決於相關 商品的市場價格。本集團 密切監察其產品價格，以 釐定其定價策略。 (iii) 現金流及公平值利率風 險 本集團因租賃負債、固定 利率之銀行貸款及按公 平值計入損益之金融負 債而承受公平值利率風 險，本集團亦因可變利率 之銀行結餘及銀行貸款 承受現金流利率風險。 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 EUR 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$3,302,000 higher/lower (2021: HK$2,888,000 lower/ higher) mainly as a result of the foreign exchange difference on translation of EUR denominated bank balances and cash, trade receivables, other receivables, other payables and accruals and bank borrowings. (ii) Price risk The Group is exposed to commodity price risk in relation to its steel products which is largely dependent on the market price of the relevant commodity. The Group closely monitors the price of its products in order to determine its pricing strategies. (iii) Cash flow and fair value interest rate risk The Group is exposed to fair value interest rate risk in relation to lease liabilities, fixed rate bank borrowings and financial liability at fair value through profit or loss. The Group is also exposed to cash flow interest rate risk in relation to variable rate bank balances and bank borrowings.