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 261 舜宇光學科技（集團）有限公司 • 2023 年報 37. 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 31 ）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 生的有擔保隔夜融資利率或香港銀 行同業拆息利率波動。本公司董事 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。 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。可變利率銀行借貸增加或減少 50 個基準點（二零二二年： 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。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risk (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 31 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 SOFR or HIBOR arising from the Group’s bank borrowings. The directors of the Company 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. 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 (2022: 50 basis points) increase or decrease in variable-rate bank borrowings are used represents management’s assessment of the reasonably possible change in interest rates.