Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 144 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） 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（二零二零年：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（二零二零 年：稅後利潤增加）。功能貨幣貶 值 5% ，則年度稅後虧損（二零二 零年：稅後利潤）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。 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) 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 an increase in post-tax loss (2020: 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 (2020: 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 (2020: post-tax 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 2021 2020 2021 2020 2021 2020 二零二一年 二零二零年 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 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 (2020: (decrease) increase in post-tax profit) 稅後虧損減少 （增加）（二零二零 年：稅後利潤 （減少）增加） (1,650) (2,712) (74) (204) 2,419 2,348 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.