34. FINANCIAL INSTRUMENTS (CONTINUED) 34.6 Market risk (continued) 34.6.2Interest rate risk (continued) Interest rate risk sensitivity analysis The following table demonstrates the sensitivity of the Group and of the Company when a change of 100 basis points (“bp”) in interest rates at the end of the reporting period would have increased/(decreased) post-tax profit or loss by the amounts shown below. This analysis assumes that all other variables remained constant: Group Company Profit or loss Profit or loss 100 bp 100 bp 100 bp 100 bp increase decrease increase decrease 1.1.2024 to 31.12.2024 Floating rate instruments (1,031) 1,031 (798) 798 1.7.2022 to 31.12.2023 Floating rate instruments (531) 531 (380) 380 There is no impact on the Group’s and the Company’s equity. 34.6.3Other price risk Equity price risk arises from the Group’s investments in quoted equity securities. Risk management objectives, policies and processes for managing the risk Management of the Group monitors the quoted equity investments on a portfolio basis. Material investments within the portfolio are managed on an individual basis and all buy and sell decisions are approved by the Board of Directors. Equity price risk sensitivity analysis The Group and the Company do not have investments in quoted equity securities at the end of the reporting date. 194 Financial Statements DAGANG NeXCHANGE BERHAD Integrated Report 2024 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024
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