Annual Report 2021

260 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) (ii) 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. 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） (ii) 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。 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。