Annual Report 2020

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2020 246 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Sensitivity analysis The sensitivity analyses below have been determined based on the exposure to interest rates for both derivatives and non-derivative instruments at the end of the reporting period. The analysis is prepared assuming the financial instruments outstanding at the end of the reporting period were outstanding for the whole year. 50 basis points (2019: 50 basis points) increase or decrease in variable-rate bank borrowings and fixed-rate debt instruments at FVTPL are used represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 50 basis points (2019: 50 basis points) higher/lower and all other variables were held constant, the Group’s post-tax profit for the year ended 31 December 2020 would have decreased/increased by RMB4,331,000 (2019: RMB3,335,000). This is mainly attributable to the Group’s exposure to interest rates on its variable-rate bank borrowings and fixed-rate debt instruments at FVTPL. 36. 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 以下敏感度分析乃根據報告期末衍生 工具及非衍生工具的利率風險釐定。 該分析乃假設於報告期末未償還的金 融工具在全年均未償還而編製。可變 利率銀行借貸及按公允值計入損益的 固定利率債務工具增加或減少 50 個基 準點（二零一九年： 50 個基準點）用來 代表管理層對利率的合理可能變化的 評估。 倘利率增加╱減少 50 個基準點（二零 一九年： 50 個基準點）且其他所有變量 保持不變，本集團於截至二零二零年 十二月三十一日止年度的除稅後溢利 將減少╱增加人民幣 4,331,000 元（二 零一九年：人民幣 3,335,000 元），主 要是因為本集團面臨可變利率銀行借 貸及按公允值計入損益的固定利率債 務工具的利率風險。