Page 94 - EdUHK Annual Report 2016-2017
P. 94
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)
2
2.1
Financial risk and fund risk management (Continued)
Financial risk factors (Continued)
2 財務風險及資金風險管理 (續)
2.1 財務風險因素 (續)
(甲) 市場風險(續)
(一) 外匯風險(續)
下表詳列本集團及教大於結 算日以相關實體的功能貨幣以 外的貨幣計值的已確認資產 或負債所產生的貨幣風險額 度。為 方 便 列 報，風 險 承 擔 額 均按結算日的現貨匯率換算， 並以港幣列示。
(a)
Market risk (Continued)
(i) Foreign exchange risk (Continued)
The following table details the Group’s and the University’s exposure at the end of the reporting period to currency risk arising from recognised assets or liabilities denominated in a currency other than the functional currency of the entity to which they relate. For presentation purposes, the amounts of the exposure are shown in HKD, translated using the spot rate at the end of the reporting period.
Group and University 本集團及教大 Australian Canadian
New Zealand Dollars 紐西蘭元 $’000 千元 千元
United States
Dollars Renminbi Dollars Dollars
Pounds Sterling 英鎊 $’000
美元 人民幣 澳元 加拿大元
$'000 $'000 $'000 $'000
千元 千元 千元 千元
2017 二零一七年
Held-to-maturity nancial assets Bank deposits with original
maturity over three months Cash and cash equivalents Accounts payable and accruals
Net exposure arising from recognised assets and liabilities
持有至到期日金融資產 56,221 - - --- 原到期日超過三個月
之定期存款 22,480 - - ---
現金及現金等價物 52,003 - 4 應付賬款及應計款項 (136) (974) -
已確認資產和負債所產生的
風險承擔淨額 130,568 (974) 4
993 1,030 (946) (1,014)
47 16
1,904 (1,527)
377
United States Australian Canadian Dollars Renminbi Dollars Dollars 美元 人民幣 澳元 加拿大元
$’000 $’000 $’000 $’000
千元 千元 千元 千元
Pounds Sterling 英鎊
$’000
New Zealand Dollars 紐西蘭元
$’000
千元 千元
2016 二零一六年
Held-to-maturity nancial assets Bank deposits with original
maturity over three months Cash and cash equivalents Accounts payable and accruals
Net exposure arising from recognised assets and liabilities
持有至到期日金融資產 56,221 - - - - - 原到期日超過三個月
之定期存款 51,452 - - - - - 現金及現金等價物 35,863 5 1,111 1,006 868 1,665 應付賬款及應計款項 (1,644) (5,944) (1,039) (990) (1,102) (1,347)
已確認資產和負債所產生的
風險承擔淨額 141,892 (5,939) 72 16 (234) 318
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The Education University of Hong Kong Annual Report 2016-2017
