Annual Report 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 146 32. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Market risk (Continued) Foreign currency risk (Continued) Non-derivative foreign currency monetary assets and monetary liabilities (Continued) At the reporting date, the carrying amounts of the Group’s monetary assets and monetary liabilities denominated in currencies other than the respective functional currencies of the relevant group entities are as follows: Assets Liabilities 資產 負債 2019 2018 2019 2018 二零一九年 二零一八年 二零一九年 二零一八年 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 RMB 人民幣 34,527 9,268 — — HK$ 港元 4,535 3,677 65,000 83,000 USD 美元 13,374 6,935 6,906 40,305 Foreign currency sensitivity analysis The following table details the Group’s sensitivity to a 5% increase and decrease in the functional currencies of the relevant group entities against the relevant foreign currencies. Sensitivity rate of 5% represents the assessment of the directors of the Company of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the year end for a 5% change in foreign currency rates. The sensitivity analysis below shows the impact relates to monetary assets or liabilities that are denominated in RMB, HK$ and USD against the functional currencies of relevant group entities, HK$ or RMB respectively. 32. 金融工具 （續） (b) 財務風險管理目標及政策 （續） 市場風險 （續） 外幣風險（續） 非衍生外幣貨幣資產與貨幣負債 （續） 於報告日，本集團以有關集團實體各自功 能貨幣以外之貨幣列值的貨幣資產及貨 幣負債之賬面值如下： 外幣敏感度分析 下表詳列本集團對有關集團實體之功能貨 幣兌相關外幣升值及貶值 5% 之敏感度。 敏感率 5% 為本公司董事對匯率可能變動 之合理評估。敏感度分析僅包括以外幣 計算之尚未平倉貨幣項目， 並於年末調 整其兌換以反映匯率之 5% 變動。 下文之敏感度分析顯示以人民幣、港元 及美元計值之貨幣資產或負債分別兌相 關集團實體功能貨幣港元或人民幣之影 響。