HKSI Institute AR2022

香港證券及投資學會 19 Financial risk management and fair values (continued) (c) Interest rate risk The Group’s and the Institute’s interest-bearing assets mainly comprise cash at bank, which matures or reprices in the short term, and time deposits with banks. As a result, the Group and the Institute are subject to limited exposure to fluctuations in the prevailing level of market interest rates. At 31 March 2022, it is estimated that a general increase of 100 basis points in interest rates, with all other variables held constant, would increase the Group and the Institute’s surplus and general fund by approximately HK$341,563 and HK$294,592 respectively (2021: HK$358,986 and HK$337,900) so far as the effect on interest-bearing financial assets is concerned. (d) Currency risk The Group and the Institute are exposed to currency risks primarily arising from transactions that are denominated in Renminbi (“RMB”). In respect of transactions denominated in RMB, the Group monitors its exposure on a regular basis. (i) Exposure to currency risk The following table details the Group’s exposure at the reporting date to currency risk arising from recognised assets or liabilities denominated in a currency other than the Institute’s functional currency. 2022 2021 Hong Kong dollar equivalent: 等值港幣： Cash and cash equivalents in Renminbi 人民幣現金及現金等價物 $ 4,685,865 $ 2,097,835 Net exposure in Renminbi 人民幣風險淨額 $ 4,685,865 $ 2,097,835 19 金融風險管理和公允價值 （續） (c) 利率風險 本集團及本會的計息資產主要包括 於短期內到期或再定息率的銀行存 款、及銀行定期存款。因此，本集 團及本會因通行市場利率波動而承 受的風險有限。 於二零二二年三月三十一日，估 計當利率普遍上升 100 個基點，加 上所有其他變數保持不變，就計息 資產的影響而言，本集團及本會盈 餘和普通基金應將因此增加約港 幣 341,563 元和港幣 294,592 元（二 零二一年：港幣 358,986 元和港幣 337,900 元）。 (d) 貨幣風險 本集團及本會所承受的貨幣風險主 要源於以人民幣計價的交易。關於 以人民幣計價的交易，本集團定期 監察其承受的貨幣風險。 (i) 貨幣風險額度 下表詳述本集團於報告日以 本會的功能貨幣以外的貨幣 計值的已確認資產或負債所 產生的貨幣風險額度。 89 二零二二年年報