HKSI Institute AR2025

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 2025 80 17 普通基金和匯兌儲備 （續） (b) 匯兌儲備 匯兌儲備包含因換算海外業務的財 務報表所產生的全部匯兌差額。匯 兌儲備按照附註 2(f) 所載列的會計 政策處理。 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。 17 General fund and exchange reserve (continued) (b) Exchange reserve 2025 2024 Exchange reserve at beginning of the year 於四月一日的匯兌儲備 $ (488,390) $ (189,386) Exchange difference on translation of financial statements of overseas subsidiary 換算海外附屬公司財務報表所 產生的匯兌差額 (57,703) (299,004) Exchange reserve at end of the year 於三月三十一日的匯兌儲備 $ (546,093) $ (488,390) The exchange reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign operations. The reserve is dealt with in accordance with the accounting policies set out in note 2(f). 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 註冊成立地點 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