Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 245 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) Interest rate risk (Continued) The Group is also exposed to cash flow interest rate risk in relation to variable-rate bank balances and bank borrowings (see Note 30 for details of these bank borrowings). The Group’s cash flow interest rate risk is mainly concentrated on the fluctuation of interest rates on bank balances and the LIBOR arising from the Group’s bank borrowings. The management will review the proportion of borrowings in fixed and floating rates and ensure they are within reasonable range. A fundamental reform of major interest rate benchmarks is being undertaken globally, including the replacement of some interbank offered rates (“IBORs”) with alternative nearly risk-free rates. As listed in note 30, several of the Group’s LIBOR to specify bank loans may be subject to the interest rate benchmark reform. The Group is closely monitoring the transition to new benchmark interest rates. The Group’s exposures to interest rates on financial liabilities and lease liabilities are detailed in the liquidity risk management section of this note. 36. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） 利率風險（續） 本集團亦因可變利率銀行結餘和銀行 借貸（該等銀行借貸詳情見附註 30 ）而 面臨現金流量利率風險。本集團的現 金流量利率風險主要集中於銀行結餘 及本集團的銀行借貸產生的倫敦銀行 同業拆息利率波動。管理層將檢討固 定及浮動利率的借貸比例並確保其處 於合理範圍內。 全球正就主要利率基準進行根本上的 改革，包括以近似無風險利率取代若 干銀行同業拆息利率（「銀行同業拆息 利率」）。如附註 30 所示，本集團多項 指定銀行借款的倫敦銀行同業拆息利 率可能需要進行利率基準改革。本集 團正密切監察過渡至新基準利率的情 況。 本集團金融負債及租賃負債的利率風 險已在本附註流動資金風險管理一節 中作詳細說明。