Rex International Holding Limited 243 NOTES TO THE FINANCIAL STATEMENTS 36 FINANCIAL INSTRUMENTS (CONTINUED) Market risk (continued) Interest rate risk (continued) Cash flow sensitivity analysis for variable rate instruments A reasonably possible change of 100 basis points in interest rates at the reporting date would have changed profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain constant. Group 2025 2024 US$’000 US$’000 Variable rate instruments, representing cash flow sensitivity 2,249 1,421 Equity price risk Equity price risk arises from debt and equity investments measured at FVTPL. The primary goal of the Group’s investment strategy is to maximise investment returns, in general. Management is assisted by external advisors in this regard. These are designated as at FVTPL because their performance is actively monitored and they are managed on a fair value basis. Sensitivity analysis A 10% change in the underlying prices of the investments at the reporting date would have changed profit or loss by the amounts shown below, respectively. This analysis assumes that all other variables remain constant. Group Company Note 2025 2024 2025 2024 US$’000 US$’000 US$’000 US$’000 Debt and equity investments 13 720 1,298 683 1,290
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