Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 98 財務風險管理－續 (i) 財務風險因素－續 (1) 市場風險－續 外匯風險 本機構的主要營運地點為香港。故此除 來自投資基金中以外幣作結算的金融投 資外，本機構對用外幣購物及來自與海 外機構聯合舉辦活動的收╱付款只承受 有限之外匯風險。而以外幣作結算的金 融投資大部份都是投放在與港元掛鈎的 美元當中。為求於可供投資的資金中獲 得最大之回報，本機構亦會根據投資附 設委員會制訂的額度投資非港元證券。 於二零二三年六月三十日，本機構以港 元或美元以外的外幣作結算之金融投資 佔總金融投資百分之二點二（二零二二 年為百分之五點七）。本機構之金融投 資包括以攤銷成本列賬的財務投資、按 公平值計入損益賬的財務資產、銀行存 款及現金及等同現金，其外匯風險詳情 表列如下： 37. FINANCIAL RISK MANAGEMENT – Cont’d (i) Financial risk factors – Cont’d (1) Market risk – Cont’d Foreign exchange risk The Group operates mainly in Hong Kong. Other than financial investments denominated in foreign currencies in the investment funds, the Group has limited exposure to foreign exchange risk which arises from foreign currency purchases and receipts/ payment for activities jointly organised with overseas institutions. For financial investments denominated in foreign currencies, a significant portion is denominated in United States dollars to which the Hong Kong dollar is pegged. When seeking to optimise the return on its funds available for investment, the Group may invest in non-Hong Kong dollar securities from time to time under the limit prescribed by the Investments SubCommittee. At 30 June 2023, the percentage of financial investments denominated in currencies other than Hong Kong Dollar and US Dollar to total financial investments of the Group is 2.2% (2022: 5.7%). The Group’s financial investments include Financial Investments at Amortised Cost, Financial Assets at Fair Value through Profit or Loss, Bank Deposits and Cash and Cash Equivalents and the details of the exposure are as follows: 2023 2022 Euro 歐羅 0.8% 1.5% Sterling 英鎊 0.0% 0.6% Renminbi 人民幣 1.3% 2.6% Others 其他 0.1% 1.0% Total 總額 2.2% 5.7% The Group does not have material financial liabilities denominated in foreign currency and considers the related foreign exchange risk immaterial. 本機構無重大外幣財務負債，並認為有 關的外匯風險微不足道。
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