Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 148 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 29. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） 敏感度分析（續） 下表詳述本集團敏感度受各功能貨幣兌 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）正數代表各功能貨幣兌相關 外匯幣升值 5% 而導致除稅後溢利（減少） 增加。倘人民幣兌相關外匯貶值 5% ，則 會對除稅後溢利有相同或相反的影響。 附註：主要是來自年底尚未結算的以美元外 幣計值的銀行結餘及應收款項的風險。 29. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Sensitivity analysis (Continued) The following table details the Group’s sensitivity to a 5% change in respective functional currencies 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) positive number below indicates a (decrease) increase in post-tax profit where the respective functional currencies strengthen 5% against the relevant currencies. For a 5% weakening of RMB against the relevant currencies, there would be an equal and opposite impact on the post-tax profit. Profit for the year 年內盈利 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 USD (note) 美元（附註） (5,640) (4,391) JPY 日圓 (175) 96 EUR 歐元 (117) (187) HKD 港元 539 338 Note: This is mainly attributable to the exposure to bank balances and outstanding receivables denominated in foreign currency of USD the year end.