text: **e) Market Risk**
  
  Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of 
  changes in market prices. Market risk comprises three types of risk: commodity price risk, interest rate risk and 
  foreign currency risk. Financial instruments affected by market risk include loans and borrowings, deposits, 
  trade receivables, trade payables, accrued liabilities and derivative financial instruments. 
  
  ***Commodity Price Risk***
  The Group is exposed to the risk of fluctuations in prevailing market commodity prices on the mix of oil and gas 
  products it produce. 
  
  *Commodity Price Risk Sensitivity Analysis*
  The table below summarises the impact on profit before tax for changes in commodity prices on the fair value of 
  derivative financial instruments. The impact on equity is the same as the impact on profit before tax as these 
  derivative financial instruments have not been designated as hedges and are and therefore adjusted to fair value 
  through profit and loss. The analysis assumes that the crude oil and natural gas price moves $10 per barrel and 
  $0.50 per mcf, with all other variables remaining constant, respectively. 
  
  - 100 - 