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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
112
Notes to the Financial Statements
財務報表附註
3
財務風險管理及金融工具之公允
價值
（續）
(a)
財務風險因素
（續）
(iv)
貨幣風險
本公司之功能貨幣為港元。本公司承擔之
貨幣風險主要來自以其他貨幣（主要為美
元及人民幣）計值之證券投資。由於港元
與美元掛鈎，本公司認為港元與美元間之
匯率變動風險不大。
就以人民幣計值之結存而言，本公司透過
調整人民幣計值投資規模確保將風險淨額
保持於可接受水平。
於
2016
年
3
月
31
日， 以 人 民 幣 計 值 之
證券投資為
101,100,000
港元（
2015
年：
173,500,000
港元）。管理層估計，人民
幣兌港元升值╱貶值
5%
將導致本公司之
年度虧損減少╱增加及權益總額增加╱
減少
5,100,000
港元（
2015
年：
8,700,000
港元）。敏感度分析假設外匯匯率變動適
用於重新計量該等令本公司於報告期末承
擔外匯風險之金融工具。有關分析採用與
2015
年相同之基準。
3 Financial risk management and fair values of
financial instruments
(continued)
(a) Financial risk factors
(continued)
(iv) Currency risk
The Company’s functional currency is Hong Kong dollars.
The Company is exposed to currency risk primarily
through investment in securities that are denominated in
other currencies, being primarily United States dollars
(“USD”) and Renminbi (“RMB”). As the Hong Kong dollars
is pegged to the USD, the Company considers the risk of
movements in exchange rates between the Hong Kong
dollars and the USD to be insignificant.
In respect of balances denominated in RMB, the Company
ensures that the net exposure is kept to an acceptable
level by adjusting the level of RMB denominated
investments.
As a t 31 Ma r ch 2016 , i nves tmen t i n secur i t i es
denominated in RMB amounting to HK$101.1 million
(2015: HK$173.5 million). Management estimated that a
5% appreciation/depreciation of RMB against Hong Kong
dollars would have decreased/increased the Company’s
loss for the year and increased/decreased total equity by
HK$5.1 million (2015: HK$8.7 million). The sensitivity
analysis assumes that the change in foreign exchange
rates had been applied to re-measure those financial
instruments which expose the Company to foreign
currency risk at the end of the reporting period. The
analysis is performed on the same basis as 2015.