units, are as follows: (continued) USD RM’million JPY RM’million GBP RM’million Others RM’million 2022 Group Financial assets Financial assets at FVOCI 0 0 0 0.4 Receivables 7.3 0 0 0.7 Deposits, bank and cash balances 257.5 0 576.0 1.0 264.8 0 576.0 2.1 Financial liabilities Payables 49.1 9.4 0 11.4 Borrowings 8,496.8 1,812.3 0 0 8,545.9 1,821.7 0 11.4 Company Financial assets Amounts due from subsidiaries 9.7 0 0 0 Deposits, bank and cash balances 257.0 0 372.9 1.0 266.7 0 372.9 1.0 Financial liability Borrowings 8,496.8 1,812.3 0 0 NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 331 45 FINANCIAL INSTRUMENTS (CONTINUED) (b) Financial risk management (continued) Market risk (continued) (i) Foreign currency risk (continued) Currency risk sensitivity analysis A 10.0% strengthening of theforeign currencies against RM at the end of the financial year would have decreased post-tax profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remained constant and ignores any impact of forecasted sales and purchases. Profit or loss/equity 2023 RM’million 2022 RM’million Group USD (669.6) (625.5) JPY (126.2) (138.1) GBP 81.9 44.7 EUR (92.5) 0 Company USD (667.0) (621.6) JPY (126.2) (137.4) GBP 122.9 28.9 A 10.0% weakening of the foreign currencies against RM at the end of the financial year would have had equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remained constant. Foreign currency risk for the Group and the Company which have a functional currency other than USD, JPY, EUR and GBP are not material and hence, sensitivity analysis is not presented. (ii) Interest rate risk The Group’s and the Company’s investments in fixed rate debt security and its fixed rate borrowings are not exposed to a significant risk of change in their fair values due to changes in interest rates. The Group’s and the Company’s variable rate borrowings are exposed to a risk of change in