Page 212 - Hong Kong Housing Society Annual Report 2023/24

5. Financial risk management objectives and 5. 財務風險管理目標及政策 （續）
policies (continued)

(c) Market risk (continued) (c) 市場風險 （續）
(i) Foreign exchange risk (continued) (i) 外幣兌換風險 （續）

Sensitivity analysis 敏感度分析
The following table indicates the instantaneous 下表顯示於報告期末及於當
change in the Housing Society’s surplus or loss 日發生之外幣匯率變動對房
if foreign exchange rates to which the Housing 屋協會之盈餘或虧損之可能
Society has significant exposure at the end of 合理變動（假設其他風險因
the reporting period had changed at that date, 素維持不變）。
assuming all other risk variables remained
constant.

2024 2023
Increase/
Currency (decrease) Currency Decrease/
strengthened/ in surplus strengthened/ (increase) in
(weakened) by for the year (weakened) by loss for the year
本年盈餘增加╱ 本年虧損減少╱
升值╱（貶值） （減少） 升值╱（貶值） （增加）
(in HK$ Million) (in HK$ Million)

（港幣百萬元） （港幣百萬元）
Euro 歐羅 1% 20.8 1% 19.4
Pound Sterling 英磅 1% 7.8 1% 6.5

Japanese Yen 日圓 1% 6.0 1% 5.6
Renminbi 人民幣 1% 8.3 1% 8.6
Other currencies 其他貨幣 1% 9.8 1% 9.6
Euro 歐羅 (1%) (20.8) (1%) (19.4)

Pound Sterling 英磅 (1%) (7.8) (1%) (6.5)
Japanese Yen 日圓 (1%) (6.0) (1%) (5.6)
Renminbi 人民幣 (1%) (8.3) (1%) (8.6)
Other currencies 其他貨幣 (1%) (9.8) (1%) (9.6)

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