Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 231 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Interest rate risk (Continued) The Group is also exposed to cash flow interest rate risk in relation to variable-rate bank balances and bank borrowings (see Note 31 for details of these bank borrowings). The Group’s cash flow interest rate risk is mainly concentrated on the fluctuation of interest rates on bank balances and the LPR arising from the Group’s bank borrowings. The management will review the proportion of borrowings in fixed and floating rates and ensure they are within reasonable range. The Group’s exposures to interest rates on financial liabilities and lease liabilities are detailed in the liquidity risk management section of this note. Sensitivity analysis The sensitivity analyses below have been determined based on the exposure to interest rates for both derivatives and non-derivative instruments at the end of the reporting period. The analysis is prepared assuming the financial instruments outstanding at the end of the reporting period were outstanding for the whole year. 50 basis points (2018: 50 basis points) increase or decrease in variable-rate bank borrowings and fixed rate debt instruments at FVTPL are used represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 50 basis points (2018: 50 basis points) higher/lower and all other variables were held constant, the Group’s post-tax profit for the year ended 31 December 2019 would have decreased/increased by RMB3,335,000 (2018: RMB6,242,000). This is mainly attributable to the Group’s exposure to interest rates on its variable-rate bank borrowings and fixed rate debt instruments at FVTPL. 37. 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（續） 本集團亦因可變利率銀行結餘和銀行 借貸（該等銀行借貸詳情見附註 31 ）而 面臨現金流量利率風險。本集團的現 金流量利率風險主要集中於銀行結餘 及本集團的銀行借貸產生的貸款基礎 利率波動。管理層將檢討固定及浮動 利率的借貸比例並確保其處於合理範 圍內。 本集團金融負債及租賃負債的利率風 險已在本附註流動資金風險管理一節 中作詳細說明。 敏感度分析 以下敏感度分析乃根據報告期末衍生 工具及非衍生工具的利率風險釐定。 該分析乃假設於報告期末未償還的金 融工具在全年均未償還而編製。可變 利率銀行借貸及按公允值計入損益的 固定利率債務工具增加或減少 50 個基 準點（二零一八年： 50 個基準點）用來 代表管理層對利率的合理可能變化的 評估。 倘利率增加╱減少 50 個基準點（二零 一八年： 50 個基準點）且其他所有變量 保持不變，本集團於截至二零一九年 十二月三十一日止年度的除稅後溢利 將減少╱增加人民幣 3,335,000 元（二 零一八年：人民幣 6,242,000 元），主 要是因為本集團面臨可變利率銀行借 貸及按公允值計入損益的固定利率債 務工具的利率風險。