Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 143 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 31. 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，本集團的有關集團實 體各自以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、 港元或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。 31. 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 2021 2020 2021 2020 二零二一年 二零二零年 二零二一年 二零二零年 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 RMB 人民幣 39,517 64,946 – – HK$ 港元 2,071 12,088 60,000 68,354 USD 美元 7,865 15,431 6,091 10,548 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$ or USD against the functional currencies of relevant group entities, HK$ or RMB respectively.