香港證券及投資學會年報2024

89 香港證券及投資學會 二零二四年年報 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 deficit 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. 2024 2023 Appreciation/ (depreciation) in foreign currency Effect on deficit for the year and general fund Appreciation/ (depreciation) in foreign currency Effect on deficit for the year and general fund 外幣 升值╱（貶值） 對本年度 虧損和普通 基金的影響 外幣 升值╱（貶值） 對本年度 虧損和普通 基金的影響 Renminbi 人民幣 10% $ 504,677 10% $ 518,532 The sensitivity analysis above has been determined assuming that the change in foreign exchange rates had occurred at the end of the report ing 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 2023. (e) Fair value Al l f inancial instruments are carr ied at amounts not materially different from their fair values as at 31 March 2024 and 2023. 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 按二零二三年的同一基準 進行。 (e) 公允價值 所有金融工具按與其於二零二四年 和二零二三年三月三十一日的公允 價值數額分別不大的金額入賬。