Chemical Company of Malaysia Berhad Annual Report 2019

25. Financial instruments (continued) 25.6Market risk (continued) 25.6.1 Profit rate risk (continued) Profit rate risk sensitivity analysis Fair value sensitivity analysis for fixed rate instruments A change of 100 basis points (“bp”) in profit 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, in particular foreign currency rates, remain constant.   2019   2018   Profit or (loss)   Profit or (loss) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Group Fixed rate instruments – highly liquid investments in financial institutions 554 (554) 630 (630) Company Fixed rate instruments – highly liquid investments in financial institutions 73 (73) 127 (127) Cash flow sensitivity analysis for variable rate instruments A change of 100 basis points (“bp”) in profit 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, in particular foreign currency rates, remain constant.   2019   2018   Profit or (loss)   Profit or (loss) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Group Floating rate instruments (738) 738 (728) 728 Company Floating rate instruments (62) 62 (180) 180 | Notes to the Financial Statements (continued) | 198 CHEMICAL COMPANY OF MALAYSIA BERHAD