Page 99 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
3 Financial risk and fund risk management (Continued)
3.1 Financial risk factors (Continued)
(a) Market risk (Continued)
(i) Foreign exchange risk (Continued)
Sensitivity analysis
The following table indicates the instantaneous change on the Group’s and University’s surplus
for the year and funds that would arise if foreign exchange rates to which the Group and the University have signi cant exposure at the end of reporting period had changed at that date, assuming all other risk variables remained constant. In this respect, it is assumed that the pegged rate between HKD and USD would not be materially affected by any changes in movement in value of USD against other currencies. Other components of funds would not be affected by changes in the foreign exchange rates. The analysis is performed on the same basis for 2015.
3 財務風險及資金風險管理(續)
3.1 財務風險因素(續)
(甲) 市場風險(續)
(一) 外匯風險(續)
敏感度分析
下表列示本集團及教大的年度盈 餘及基金因應本集團所承受重大 風險的匯率於結算日之轉變(假設 所有其他風險變數維持不變)而即 時 出 現 的 變 化。就 此 而 言，本 集 團 假設美元兌其他貨幣的任何幣值 變動均不會對港元與美元的聯繫 匯率構成重大的影響。基金中其他 組成部分將不會受到匯率變動的影 響。該分析是按二零一五年相同的 基準而作出的。
Notes to the Financial Statements 財務報表附註
Group 本集團
2016 2015
Renminbi
Australian Dollars Canadian Dollars Pounds Sterling New Zealand Dollars
澳元
加拿大元
英鎊
新西蘭元
(297) 5% (5)% 297 (5)%
Increase/(decrease) in foreign exchange rates 匯率 上升/(下降)
人民幣 5%
Effect on surplus Increase/(decrease) in and funds foreign exchange rates 對盈餘及基金 匯率 的影響 上升/(下降)
$'000
千元
Effect on surplus and funds 對盈餘及基金 的影響
$’000
千元
(34) 34
(1) 1 1 (1) 2 (2) (5) 5
5% 4 5% (5)% (4) (5)% 5% 1 5% (5)% (1) (5)% 5% (12) 5% (5)% 12 (5)% 5% 16 5% (5)% (16) (5)%
University 教大
2016 2015
Renminbi
Australian Dollars Canadian Dollars Pounds Sterling New Zealand Dollars
澳元
加拿大元
英鎊
新西蘭元
(297) 5% (5)% 297 (5)%
Increase/(decrease) in foreign exchange rates 匯率 上升/(下降)
人民幣 5%
Effect on surplus Increase/(decrease) in and funds foreign exchange rates 對盈餘及基金 匯率 的影響 上升/(下降)
$'000
千元
Effect on surplus and funds 對盈餘及基金 的影響
$’000
千元
(162) 162
(1) 1 1 (1) 2 (2) (5) 5
5% 4 5% (5)% (4) (5)% 5% 1 5% (5)% (1) (5)% 5% (12) 5% (5)% 12 (5)% 5% 16 5% (5)% (16) (5)%
香港教育大學 2015-2016年報
97