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 ANNUAL REPORT 2019 年度報告 147 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) Foreign currency sensitivity analysis (Continued) In relation to monetary assets, where the functional currency of the relevant group entity strengthens 5% against the currency in which the assets are denominated, there would be a increase in post- tax loss (2018: decrease in post-tax profit) for the year. However, in relation to monetary liabilities, where the functional currency of the relevant group entity strengthens 5% against the currency in which the liabilities are denominated, there would be a decrease in post-tax loss (2018: increase in post-tax profit) for the year. A 5% weakening of the functional currency would have an equal but opposite impact on the post-tax loss (2018: profit) for the year. RMB Impact USD Impact HK$ Impact 人民幣之影響 美元之影響 港元之影響 2019 2018 2019 2018 2019 2018 二零一九年 二零一八年 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 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 千港元 (Decrease) increase in post-tax loss (2018: profit) 稅後虧損 （二零一八年： 利潤）（減少）增加 (1,441) (387) (270) 1,393 2,524 3,312 In the opinion of the directors of the Company, the sensitivity analysis is unrepresentative of the inherent foreign exchange risk as the year end exposure does not reflect the exposure during the year. 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） 外幣敏感度分析 （續） 就貨幣資產而言，倘相關集團實體之功能 貨幣較資產所採納計值之貨幣升值 5% ， 則年度稅後虧損將會增加（二零一八年： 稅後利潤減少）。然而，就貨幣負債而言， 倘相關集團實體之功能貨幣較負債所採 納計值之貨幣升值 5% ，則年度稅後虧損 將會減少（二零一八年：稅後利潤增加）。 功能貨幣貶值 5% ，本年度稅後虧損（二零 一八年：利潤）會受到相同數額但相反之 影響。 本公司董事認為， 由於年末風險並不能 反映年內之風險， 故敏感度分析並不代 表固有之外匯風險。