Annual Report 2022

170 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） (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 二 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 746,000 元（二零 二一年： 1,102,000 元）。 於 二 零 二 二 年 十 二 月 三十一日，如可變利率之 銀行貸款的利率減少╱ 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 增 加 ╱ 減 少 港 幣 1,503,000 元（二零二一 年：不適用）。 除按公平值計入損益之 金 融 負 債 及 銀 行 貸 款 外，本集團不會承受重大 的現金流和公平值利率 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 2022, 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$746,000 (2021: HK$1,102,000) lower/higher. As at 31 December 2022, if interest rate on variable rate bank borrowings 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$1,503,000 (2021: N/A) higher/lower. Other than financial liability at fair value through profit or loss and bank borrowings, the Group is not exposed to significant cash flow and fair value interest rate risk.