Annual Report 2008
Sunny Optical Technology (Group) Company Limited 舜宇光學科技(集團)有限公司 140 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 29.FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Sensitivity analysis The Group mainly exposes to fluctuation in United States Dollar (“USD”), Japanese Yen (“JPY”), Korean Won (“KRW”) and Euros (“EUR”) against Renminbi (“RMB”). The following table details the Group’s sensitivity to a 5% change in RMB against the relevant foreign currencies. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the year end date for a 5% change in foreign currency rates. A (negative)/positive number below indicates a (decrease)/ increase in profit where RMB strengthen 5% against the relevant currency. For a 5% weakening of RMB against the relevant currency, there would be an equal and opposite impact on the profit. Profit for the year 年內盈利 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 USD (note) 美元(附註) (5,023) (11,960) JPY 日圓(附註) 60 (207) KRW 韓元(附註) 89 (145) EUR 歐元(附註) (210) (2) Note: This is mainly attributable to the exposure to bank balances and outstanding receivables denominated in respective foreign currency at the year end. 29. 金融工具(續) b. 財務風險管理目標及政策(續) 市場風險(續) 敏感度分析 本集團的主要風險來自人民幣兌美元、 日圓、韓元及歐元的匯價波動。 下表詳述本集團敏感度受人民幣兌相關 外幣升╱貶值 5% 的影響。敏感度分析僅 包括尚未結算的外幣計值貨幣項目,以 及有關換算因年底匯率增減 5% 而作出的 調整。 下列(負數)╱正數代表人民幣兌相關外 匯幣升值 5% 而導致溢利(減少)╱增加。 倘人民幣兌相關外匯貶值 5% ,則會對溢 利有相同或相反的影響。 附註: 主要是來自年底尚未結算的相關外幣 計值銀行結餘及應收款項的風險。
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