86 / 116
(iv) Sensitivity analysis - interest rate and foreign currency
Interest rate risk
-0.5%
+0.5%
Profit
$’000
Equity
$’000
Profit
$’000
Equity
$’000
30 June 2016
Financial assets
Cash and cash equivalents
(376)
(376)
376
376
Total increase/(decrease) in financial assets
(376)
(376)
376
376
Interest rate risk
-0.5%
+0.5%
Profit
$’000
Equity
$’000
Profit
$’000
Equity
$’000
30 June 2015
Financial assets
Cash and cash equivalents
(1,120)
(1,120)
1,120 1,120
Total increase/(decrease) in financial assets
(1,120)
(1,120)
1,120 1,120
This analysis assumes all other variables are constant.
NOTE 12 (CONTINUED)
FINANCIAL RISK MANAGEMENT
(a) Market risk (continued)
84