Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 145 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） 利率風險 本集團承受與租賃負債有關之公 平值利率風險（詳情請見附註 21 ） 及與浮息銀行借貸（該等借貸之詳 情請見附註 22 ）、銀行結餘及存款 有關之現金流量利率風險。董事 認為，銀行結餘及存款之利率風 險極低。因此，無須進行敏感度 分析。 本集團承受財務負債之利率風險 詳述於本附註之流動資金風險部 份內。由於本集團的借貸以港元 及人民幣列值，本集團的現金流 量利率風險主要集中於香港銀行 同業拆息及貸款市場報價利率之 波動。 利率敏感度分析 敏感度分析乃根據非衍生工具所 承受之利率風險而作出，此分析 乃假設於報告期末未償還的金融 工具乃於整個年度未償還。增加 或減少 50 個基點為本公司董事對 利率可能合理變動之評估。本集 團的浮息銀行借貸面對利率風險， 如利率增加╱減少 50 個基點，而 所有其他變數維持不變，則本集 團之年度稅後虧損（二零二零年： 利潤）將會增加╱減少 947,000 港元（二零二零年：減少╱增加 1,180,000 港元）。 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 度分析並不代表利率風險。 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Market risk (Continued) Interest rate risk The Group is exposed to fair value interest rate risk in relation to lease liabilities (see note 21 for details) and cash flow interest rate risk in relation to variable-rate bank borrowings (see note 22 for details of these borrowings), bank balances and deposits. The directors consider that the interest rate risk on bank balances and deposits are minimal, accordingly, no sensitivity analysis is performed. The Group’s exposures to interest rates on financial liabilities are detailed in the liquidity risk section of this note. The Group cash flow interest rate risk is mainly concentrated on the fluctuation of HIBOR and LPR arising from the Group’s borrowings denominated in HK$ and RMB. Interest rate sensitivity analysis The sensitivity analysis has been determined based on the exposure to interest rates for non-derivatives instruments. The analysis is prepared assuming the financial instruments outstanding at the end of the reporting period were outstanding for the whole year. Increase or decrease in a 50 basis points represents the assessment of the directors of the Company of the reasonably possible change in interest rates. For the Group’s exposure to interest rates on its variable-rate bank borrowings, if interest rates had been 50 basis points higher/lower and all other variables were held constant, the Group’s post-tax loss (2020: profit) for the year would have increased/decreased by HK$947,000 (2020: decreased/ increased by HK$1,180,000). In the opinion of the directors of the Company, the sensitivity analysis is unrepresentative of the interest rate risk as the year end exposure does not reflect the exposure during the year.