HKSI Institute AR2021

97 香港證券及投資學會 二零二一年年報 19 Financial risk management and fair values (continued) (d) Currency risk (continued) (ii) Sensitivity analysis The following table indicates the approximate change in the Group’s surplus for the year and general fund in response to reasonably possible changes in the foreign exchange rates to which the Group has significant exposure at the reporting date. Other components of equity would not be affected by changes in the foreign exchange rates. 2021 2020 Appreciation/ (depreciation) in foreign currency Effect on surplus for the year and general fund Appreciation/ (depreciation) in foreign currency Effect on surplus for the year and general fund 外幣升值╱ （貶值） 對本年度 盈餘和普通 基金的影響 外幣升值╱ （貶值） 對本年度 盈餘和普通 基金的影響 Renminbi 人民幣 10% $ 209,784 10% $ 130,579 The sensitivity analysis above has been determined assuming that the change in foreign exchange rates had occurred at the end of the reporting period and had been applied to the Institute’s exposure to currency risk for financial instruments in existence at that date, and that all other variables, in particular interest rates, remain constant. The stated changes represent management’s assessment of reasonably possible changes in foreign exchange rates over the period until the end of next reporting period. The analysis is performed on the same basis for 2020. (e) Fair value All financial instruments are carried at amounts not materially different from their fair values as at 31 March 2021 and 2020. 19 金融風險管理和公允價值 （續） (d) 貨幣風險 （續） (ii) 敏感度分析 下表列示本集團本年度的盈 餘及普通基金因應本集團所 承受重大風險的匯率於報告 日有相當可能轉變而出現的 概約變化。權益的其他組成 部分不會受到匯率轉變的影 響。 以上敏感度分析是假設匯率 於報告期末有所改變，並把 匯率變動應用於本會在該日 已存在的金融工具所面對的 外幣風險，當中已假設所有 其他變量（特別是利率）保持 不變。所述變化代表管理層 對於有關期間直至下一報告 期末匯率有相當可能轉變的 評估。該分析是按二零二零 年的同一基準進行。 (e) 公允價值 所有金融工具按與其於二零二一年 和二零二零年三月三十一日的公允 價值數額分別不大的金額入賬。