McConnell Dowell 2020 Annual Review

89 Annual Review 2020 All figures are in A$ 000’s 2020 2019 As at balance date, the Group had the following exposure to foreign currency: Financial assets Cash and cash equivalents 12,210 11,910 Trade and other receivables 13,689 15,099 Total financial assets 25,899 27,009 Financial liabilities Trade and other payables 6,561 12,132 Total financial liabilities 6,561 12,132 Total exposure 19,338 14,877 The net exposure to foreign currency consists of: Chinese Yuan 82 (211) Euro 307 400 Indonesian Rupiah 8,233 433 New Zealand Dollars 164 63 Papua New Guinea Kina (31) (27) South African Rand (2) - Singapore Dollars 59 (306) Thai Baht 48 47 United Arab Emirates Dirham 2,957 1,923 United Kingdom Pounds 4 4 US Dollars 488 7,572 Australian Dollars 7,062 5,100 Other Currencies (33) (121) Total exposure 19,338 14,877 Post tax profit Equity Higher / (lower) Higher / (lower) All figures are in A$ 000’s 2020 2019 2020 2019 Consolidated 10% increase in AUD rates with all other variables held constant (1,231) (947) (1,231) (947) 10% decrease in AUD rates with all other variables held constant 1,504 1,157 1,504 1,157 A sensitivity of 10% has been selected as this is considered reasonable given the current level of exchange rates and the volatility observed both on a 5 year historical basis and market expectations for potential future movement. Consolidated The following sensitivity analysis is based on the foreign currency risk exposure in existence at the balance date, with all other variables remaining constant: At balance date, had the Australian Dollar moved, as illustrated in the table below, with all other variables held constant, post tax profit and equity would have been affected as follows: