Annual Report 2021

258 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一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) (i) 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 2021 2020 2021 2020 二零二一年 二零二零年 二零二一年 二零二零年 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 6,010,423 3,888,114 6,726,417 6,821,730 HKD 港元 389,279 59,963 8,207 1,150 Japanese Yen (“ JPY ”) 日元（「 日元 」） 79,228 39,923 334,365 394,580 Indian Rupee (“ INR ”) 印度盧比（「 印度盧比 」） 282,471 365,975 22,660 9,226 Vietnamese Dong (“ VND ”) 越南盾（「 越南盾 」） 42,744 5,247 11,311 7,766 Korean Won (“ KRW ”) 韓元（「 韓元 」） 9,549 5,803 106,251 8,052 Sensitivity analysis The Group is mainly exposed to fluctuation in USD, HKD, JPY, INR, VND and KRW against RMB. The following table details the Group’s sensitivity to a 5% (2020: 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） (i) 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、越南盾及韓 元兌人民幣的匯率波動。 下表詳述本集團於各外幣兌人民幣 變動 5% （二零二零年： 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 換算因年結日匯率變動 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。