f

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

26 FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS

(Continued)

(b)

Liquidity risk

The treasury functions of the Group is centralised at the head office. Individual operating entities within the Group are responsible for their own cash management, including the short term investment of cash surpluses and the raising of loan to cover expected cash demands, subject to approval by the Company's board when the borrowings exceed certain predetermined levels of authority. The Group's policy is to regularly monitor its liquidity requirements, to ensure that it maintains sufficient reserves of cash from major financial institutions to meet its liquidity requirements in

the short and longer term.

The following table shows the remaining contractual maturities at the end of the reporting period of the Group's non-derivative financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates at the end of the reporting period) and the earliest date the Group can be required to pay:

2017

2016

Contractual undiscounted cash outflow

Contractual undiscounted cash outflow

More than More than

Morethan More than

Within

1 year

2 years

Carrying

Wahin

1 year

2 years

Carrying

1 year

but less

but less

More

amount

1 year

but less

but less

More

́amount...

or on

than

than

than

at 31

or on

than

than

than

at 31

demand

2 years

5 years

5 years

Total December

demand

2 years

5 years

5 years

Total December

HK$'000

HK$'000 HK$'000

HK$'000 HK$'000

HK$'000

HKS000

HK$ 600

HK$000

HK$'000

HK$'000

HKS ODO

Trade and other payables 732,577 6,842

2,341

1,560 743,320

743,320

618,253

6,815

2,891

1,747

629,706

629,706

(c)

Currency risk

The Group has no significant exposure to foreign currency risk given its large asset base and operational cash flow are primarily denominated in Hong Kong dollars.

(d)

Equity price risk

The Group is exposed to equity price change arising from equity investments classified as available-for-sale securities (see note 17) and financial assets designated at fair value through profit or loss (see note 21). All of these investments are listed and have been disposed of during the year ended 31 December 2017.

Listed investments held in the available-for-sale securities portfolio have been chosen based on their longer term growth potential and are monitored regularly for performance against expectations.

Financial assets designated at fair value through profit or loss are subject to changes in market prices. The exposure to price changes is managed by closely monitoring the changes in market conditions that may have an impact on the market prices or factor affecting the value of these financial assets.

143

Hong Kong Ferry (Holdings) Company Limited Annual Report 2017

Page 145Page 146

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