香港證券及投資學會年報2024

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） HKSI Institute Annual Report 2024 88 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。 於二零二四年三月三十一日，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 281,109 元和港幣 230,546 元 （二零二三年：港幣 264,204 元和 港幣 212,245 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。 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 2024, it is estimated that a general increase of 100 basis points in interest rates, with all other variables held constant, would improve the Group and the Institute’s deficit and general fund by approximately HK$281,109 and HK$230,546 respectively (2023: HK$264,204 and HK$212,245) 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. 2024 2023 Hong Kong dollar equivalent: 等值港幣： Cash and cash equivalents in Renminbi 人民幣現金和現金等價物 $ 5,046,772 $ 5,185,320 Net exposure in Renminbi 人民幣風險淨額 $ 5,046,772 $ 5,185,320