Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 243 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Foreign currency risk (Continued) The carrying amounts of the Group’s foreign currencies denominated monetary assets and monetary liabilities at the end of the reporting period are as follows: Assets Liabilities 資產 負債 2020 2019 2020 2019 二零二零年 二零一九年 二零二零年 二零一九年 RMB’ 000 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 USD 美元 3,888,114 2,292,831 6,821,730 7,194,353 HKD 港元 59,963 71,517 1,150 – Japanese Yen (“JPY”) 日元 39,923 106,683 394,580 407,948 Indian Rupee (“INR”) 印度盧比 365,975 164,868 9,226 19,708 Vietnamese Dong (“VND”) 越南盾 5,247 36,005 7,766 14,936 Sensitivity analysis The Group is mainly exposed to fluctuation in USD, HKD, JPY, INR and VND against RMB. The following table details the Group’s sensitivity to a 5% (2019: 5%) change in respective foreign currencies against RMB. The sensitivity analysis includes only outstanding foreign currencies denominated monetary items and adjusts their translation at the year end date for a 5% change in foreign currency rates. A positive (negative) number below indicates an increase (decrease) in post-tax profit where the respective functional currencies strengthen 5% against the relevant foreign currencies. For a 5% weakening of the respective functional currencies against the relevant currencies, there would be an equal and opposite impact on the post-tax profit. 36. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） 外匯風險（續） 以下為本集團於報告期末以外幣計值 貨幣資產及貨幣負債的賬面值： 敏感度分析 本集團的主要風險來自美元、港元、 日元、印度盧比及越南盾兌人民幣的 匯率波動。 下表詳述本集團於各外幣兌人民幣 升╱貶值 5% （二零一九年： 5% ）時的 敏感度。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 因年結日匯率增減 5% 而作出的調整。 下列正數（負數）代表各功能貨幣兌相 關外幣升值 5% 而導致除稅後溢利增加 （減少）情況。倘各功能貨幣兌相關貨 幣貶值 5% ，則會對除稅後溢利有等額 相反的影響。