HKSI Institute AR2021

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 94 Hong Kong Securities and Investment Institute Annual Report 2021 18 Investments in subsidiaries The following list contains only the particulars of subsidiaries which principally affected the results, assets or liabilities of the Group. The class of shares held is ordinary unless otherwise stated. Percentage of ownership interest 所有權權益百分比 Name of company Place of incorporation Group’s effective interest Held by the Company Held by a subsidiary Principal activity 公司名稱 註冊成立地 本集團的 實際權益 由本公司持有 由一家 附屬公司持有 主要業務 Hong Kong Securities Institute (China) Limited Hong Kong 100% 100% – Investment holding 香港證券專業學會（中國）有限公司 香港 投資控股 深圳匯柏信息咨詢有限公司 People’s Republic of China 中華人民共和國 100% – 100% Provision of consultancy services 提供諮詢服務 19 Financial risk management and fair values Exposure to credit, liquidity, interest rate and foreign currency risks arises in the normal course of the Group’s and the Institute’s business. The Group’s and the Institute’s exposure to these risks and the financial risk management policies and practices used by the Group and the Institute to manage these risks are described below. (a) Credit risk The Group and the Institute do not hold any significant financial assets other than cash and cash equivalents and time deposits with banks. Cash and cash equivalents and time deposits held by the Group and the Institute are deposited with reputable financial institutions. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the statement of financial position. 18 於附屬公司的投資 下表只載列對本集團的業績、資產或負 債有重大影響的附屬公司詳情。除另有 註明者外，所持有的股份均為普通股。 19 金融風險管理和公允價值 本集團和本會須在正常業務過程中承受 信貸、流動資金、利率和貨幣風險。本 集團和本會對這些風險的承擔額以及為 管理這些風險所採用的金融風險管理政 策和慣常做法載列於下文。 (a) 信貸風險 本集團和本會不持有現金及現金等 價物、銀行定期存款之外的任何重 大金融資產。本集團和本會持有的 現金及現金等價物、定期存款均存 於值得信賴的金融機構。 本集團和本會承受的信貸風險上限 為財務狀況表項內各金融資產的賬 面金額。