Page 204 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
5. Financial risk management objectives and policies (continued)
(c) Market risk (continued) (ii) Price risk
The Housing Society is exposed to price risk arising from investment related financial assets and liabilities. This risk is controlled and monitored by asset allocation limit.
The following table indicates the instantaneous change in the Housing Society’s surplus or loss if market prices of the investment related financial assets and liabilities at the end of the reporting period had changed at that date, assuming all other risk variables remained constant.
5. 財務風險管理目標及政策(續) (c) 市場風險(續)
(ii) 價格風險
房屋協會面對價格風險是由 有關投資的財務資產及負債 產生，此風險是由資產分配 限額來監控的。
下表顯示於報告期末及於當 日發生之因有關投資的財務 資產及負債所連繫之市場價 格變動對房屋協會的盈餘或 虧損之可能合理變動(假設 其他風險因素維持不變)。
2021
2020
Market price increased/ (decreased) by
Increase/ (decrease) in surplus for the year
Market price increased/ (decreased) by
Decrease/ (increase) in loss for the year
市場價格 上升╱(下跌)
本年盈餘 增加╱(減少)
市場價格 上升╱(下跌)
本年虧損 減少╱(增加)
(in HK$Million)
(in HK$Million)
(港幣百萬元)
(港幣百萬元)
1%
288.0
1%
224.0
(1%)
(288.0)
(1%)
(224.0)
The sensitivity analysis above assumes that the changes in the market prices of the investment related financial assets and liabilities or other relevant risk variables had occurred at the end of the reporting period and had been applied to re-measure those investment related financial assets and liabilities held by the Housing Society which expose the Housing Society to price risk at the end of the reporting period.
上述敏感度分析乃假設有關 投資的財務資產及負債之投 資市場價格或其他相關風險 變數於報告期末已出現變 動，並已應用於重新計量房 屋協會於報告期末所持有並 使房屋協會面對股票價格風 險之有關投資的財務資產及 負債。