Annual Report 2021

261 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一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) (ii) Interest rate risk (Continued) 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 (2020: 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 (2020: 50 basis points) higher/lower and all other variables were held constant, the Group’s post-tax profit for the year ended 31 December 2021 would have decreased/increased by RMB5,885,000 (2020: RMB4,331,000). 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） (ii) 利率風險（續） 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（二零二零年： 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 5 0 個基準點 （二零二零年： 50 個基準點）且其 他所有變量保持不變，本集團於截 至二零二一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 5,885,000 元（二零二零年： 人民幣 4,331,000 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。