Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 247 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) Other price risk The Group is exposed to other price risk through its investments in unlisted financial products, fund, debt instruments and equity investments as financial assets at FVTPL, the foreign currency forward contracts and foreign currency option contracts. The management considers alternative tools to mitigate other price risk and manages this exposure by maintaining a portfolio of investments with different risks. In addition, the Group also invested in certain unquoted equity securities for investees operating in several industry sectors for long term strategic purposes which had been designed as FVTOCI. The management closely monitors such exposure and consider hedging such exposure should the need arise. Sensitivity analysis The sensitivity analyses have been determined based on the exposure to the price risk at the reporting date. For the sensitivity analysis of those financial assets at FVTPL, increase (decrease) in the prices of the respective financial assets would result in an increase (decrease) the post-tax profit for the year ended 31 December 2020. Sensitivity analyses for unquoted equity securities at FVTOCI with fair value measurement categorised within Level 3 were disclosed in Note 36(c). If the prices of those financial assets at FVTPL had been 5% (2019: 5%) higher/lower, the Group’s post-tax profit for the year ended 31 December 2020 would increase/decrease by RMB369,173,000 (2019: RMB248,538,000). 36. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） 其他價格風險 本集團因其按公允值計入損益的金融 資產（非上市金融產品、基金、債務 工具及股權投資）、遠期外匯合約及外 匯期權合約的投資，面臨其他價格風 險。管理層考慮用替代工具降低其他 價格風險，並且以維持具有各種風險 的投資組合管理該等所面臨的風險。 此外，本集團亦因長遠策略目的投資 若干無報價股權證券，被投資者營運 於數個行業，該等證券指定為按公允 值計入其他全面收益。管理層密切監 察該等風險，並在有需要時考慮對沖 該等風險。 敏感度分析 敏感度分析乃根據報告期末價格風險 釐定。有關按公允值計入損益的金融 資產的敏感度分析，倘相應金融資產 的價格增加（減少），截至二零二零年 十二月三十一日止年度除稅後溢利將 相應增加（減少）。公允值計量分類為 第三級的按公允值計入其他全面收益 的無報價股本證券敏感度分析於附註 36(c) 披露。 倘按公允值計入損益的該等金融資產 價格高出 ╱ 低出 5% （二零一九年： 5% ），本集團截至二零二零年十二月 三十一日止年度的除稅後溢利將增 加╱減少人民幣 369,173,000 元（二零 一九年：人民幣 248,538,000 元）。