NOTES TO
THE ACCOUNTS
30 FINANCIAL RISK AND CAPITAL MANAGEMENT (CONTINUED)
(d) Interest rate exposure
9MJ ,WTZUdžX RFNS NSYJWJXY WNXP J]UTXZWJX WJQFYJ YT HFXM FSI HFXM JVZN[FQJSYX QTFSX KWTR STS HTSYWTQQNSL NSYJWJXYX FSI
GFSP GTWWT\NSLX 9MJ ,WTZU RFSFLJX NYX NSYJWJXY WFYJ J]UTXZWJ \NYM F KTHZX TS WJIZHNSL YMJ ,WTZUdžX T[JWFQQ HTXY TK
IJGY FSI J]UTXZWJ YT HMFSLJX NS NSYJWJXY WFYJX
9MJ NRUFHY TK F M^UTYMJYNHFQ GFXNX UTNSYX NSHWJFXJ NS RFWPJY NSYJWJXY WFYJ FY YMJ JSI TK YMJ WJUTWYNSL UJWNTI \TZQI
WJIZHJ YMJ ,WTZUdžX UWTǩY FSI ZSNYMTQIJWXdž JVZNY^ G^ -0
-0
(e) Foreign currency exposure
+TW T[JWXJFX XZGXNINFWNJX FXXTHNFYJI HTRUFSNJX FSI OTNSY [JSYZWJX \MNHM HTSXNXY TK STS -TSL 0TSL ITQQFW FXXJYX YMJ
,WTZU LJSJWFQQ^ RTSNYTWX YMJ IJ[JQTURJSY TK YMJ ,WTZUdžX HFXM ǪT\X FSI IJGY RFWPJY FSI \MJS FUUWTUWNFYJ \TZQI
J]UJHY YT WJǩSFSHJ YMJXJ GZXNSJXXJX \NYM QTHFQ HZWWJSH^ GTWWT\NSLX
(ZWWJSH^ WNXP FX IJǩSJI G^ -0+78 FWNXJX TS ǩSFSHNFQ NSXYWZRJSYX IJSTRNSFYJI NS F HZWWJSH^ YMFY NX STY YMJ KZSHYNTSFQ
HZWWJSH^ FSI GJNSL TK F RTSJYFW^ SFYZWJ )NǨJWJSHJX WJXZQYNSL KWTR YMJ YWFSXQFYNTS TK FHHTZSYX TK T[JWXJFX XZGXNINFWNJX
NSYT YMJ ,WTZUdžX UWJXJSYFYNTS HZWWJSH^ FWJ YMJWJKTWJ STY YFPJS NSYT HTSXNIJWFYNTS KTW YMJ UZWUTXJ TK YMJ XJSXNYN[NY^
analysis for currency risk.
9MJ NRUFHY TK F M^UTYMJYNHFQ
\JFPJSNSL TK YMJ -0 ITQQFW FLFNSXY FQQ J]HMFSLJ WFYJX FY YMJ JSI TK YMJ WJUTWYNSL
UJWNTI \NYM FQQ TYMJW [FWNFGQJX MJQI HTSXYFSY TS YMJ ,WTZUdžX UWTǩY KTW YMJ ^JFW NX XJY TZY FX GJQT\
Hypothetical increase/
IJHWJFXJ NS UWTǩY
2014
2013
HK$’000
HK$’000
7JSRNSGN
:SNYJI 8YFYJX ITQQFW
8NSLFUTWJ ITQQFW
110
C A P I T A L I S I N G O N M O M E N T U M
