Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 165

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 11
Chunk 165
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ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Foreign Exchange Risk

Foreign currency risk is the risk of loss resulting
from changes in foreign currency exchange rates. Fluctuations in exchange rates between the RMB and other currencies in which we conduct
business may affect our financial position and results of operations.

Our functional currency is U. S. dollar, and
we had three subsidiaries which are operating in Hong Kong with functional currency of Hong Kong dollar and one subsidiary which
is operating in Singapore with functional currency of Singapore dollar. We are mainly exposed to foreign exchange risk arising from our
cash and cash equivalents dominated in RMB.

In addition, we have four subsidiaries which are
operating in mainland China with all of the transactions settled in RMB. We consider that our business in mainland China is not exposed
to any significant foreign exchange risk as there are no significant financial assets or liabilities of these subsidiaries denominated
in the currencies other than the functional currency.

Interest Rate Risk

Our exposure to interest rate risk primarily relates
to the interest income generated by excess cash, which is mostly held in interest-bearing bank deposits and financial products purchased
from financial institutions. Interest-earning instruments carry a degree of interest rate risk. We have not been exposed to material
risks due to changes in interest rates, and we have not used any derivative financial instruments to manage our interest risk exposure.

ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES