Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 258 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 37. 金融工具（續） b. 財務風險管理目標及政策 本集團的金融工具包括衍生金融資 產 ╱ 負債、貿易及其他應收款項、 應收關連人士款項、應付關連人士款 項、按公允值計入損益的金融資產、 按公允值計入其他全面收益的應收款 項、按公允值計入其他全面收益的權 益工具、定期存款、短期定期存款、 已抵押銀行存款、現金及現金等值項 目、貿易及其他應付款項、銀行借 貸、長期應付款項及應付債券。金融 工具的詳情載於相關附註。與此等金 融工具相關的風險包括市場風險（外匯 風險、利率風險及其他價格風險）、信 貸風險及流動資金風險。減輕此等風 險的政策載列於下文。本公司董事負 責管理及監控此等風險，確保及時有 效地採取適當措施。 市場風險 本集團業務面臨的主要市場風險為外 匯風險、利率風險及其他價格風險。 市場風險進一步按敏感度分析界定。 以下為各類市場風險的詳情： (i) 外匯風險 本集團進行若干外幣買賣，因而面 對外匯風險。本集團若干現金及 現金等值項目、短期定期存款、已 抵押銀行存款、貿易及其他應收款 項、貿易及其他應付款項、應付債 券以及銀行借貸均以相關集團實體 功能貨幣以外的貨幣計值且均面臨 有關外匯風險。本集團密切監控匯 率變動及使用遠期外匯合約及外匯 期權合約以管理外匯風險。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies The Group’s financial instruments include derivative financial assets/liabilities, trade and other receivables, amounts due from related parties, amounts due to related parties, financial assets at FVTPL, receivables at FVTOCI, equity instruments at FVTOCI, time deposits, short term fixed deposits, pledged bank deposits, cash and cash equivalents, trade and other payables, bank borrowings, long term payables and bonds payable. Details of the financial instruments are disclosed in respective notes. The risks associated with these financial instruments include market risks (currency risk, interest rate risk and other price risk), credit risk and liquidity risk. The policies on how to mitigate these risks are set out below. The directors of the Company manage and monitor these exposures to ensure appropriate measures are implemented on a timely and effective manner. Market risks The Group’s activities expose it primarily to the market risks of currency risk, interest rate risk and other price risk. Market risk exposures are further measured by sensitivity analysis. Details of each type of market risks are described as follows: (i) Currency risk The Group undertakes certain foreign currency sales and purchases, which expose the Group to foreign currency risk. Certain of the Group’s cash and cash equivalents, short term fixed deposits, pledged bank deposits, trade and other receivables, trade and other payables, bonds payable and bank borrowings are denominated in currencies other than the functional currency of the relevant group entities and expose to such foreign currency risk. The Group manages its foreign currency risk by closely monitoring the movement of the foreign currency rates and utilising foreign currency forward contracts and foreign currency option contracts.