Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 118 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 24. Financial Instruments (Continued) b. Financial risk management objectives and policies (Continued) Foreign currency risks (Continued) Sensitivity analysis The Group mainly exposes to fluctuation in United States Dollar (“USD”) and Japanese Yen (“JPY”) against Renminbi (“RMB”). The following table details the Group’s sensitivity to a 5% change in RMB against the relevant foreign currencies. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the year end date for a 5% change in foreign currency rates. A negative number below indicates a decrease in profit where RMB strengthen 5% against the relevant currency. For a 5% weakening of RMB against the relevant currency, there would be an equal and opposite impact on the profit, and the amounts below would be positive. Loss for the year 年內虧損 2007 2006 二零零七年 二零零六年 RMB’000 RMB’000 人民幣千元 人民幣千元 USD (note) 美元（附註） (11,960) (2,286) JPY (note) 日圓（附註） (207) (171) Note: This is mainly attributable to the exposure to outstanding receivables denominated in respective foreign currency at the year end. The Group’s sensitivity to foreign currency has increased during the current year mainly due to a higher United States Dollar denominated receivables at the year end. 24. 金融工具（續） b. 財 務 風 險 管 理 目 標 及 政策（續） 外幣風險（續） 敏感程度分析 本集團的主要風險來自人民幣兌美元及 日圓的匯價波動。 下表詳述本集團受人民幣兌相關外幣 升╱貶值 5% 的影響。敏感度分析僅包括 尚未結算的外幣計值貨幣項目，以及有 關換算因年底匯率增減 5% 而作出的調 整。 下列負數代表人民幣兌相關外匯幣升值 5% 而導致溢利減少。倘人民幣兌相關外 匯貶值 5% ，則會對溢利有相同或相反的 影響，而下列金額應為正數。 附註：主要是來自年底尚未結算的相關外幣計值 應收款項的風險。 年內，本集團受匯率影響的程度提高， 主要是由於年底以美元計值的應收款項 增加。