{"url_path":"/sec/ablv/10-k/2026/item-11","section_key":"item-11","section_title":"Item 11 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","accession_number":"0001213900-26-048085","cik":"0001957489","ticker":"ABLV","issuer_name":"Able View Global Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","primary_entity_key":"0001957489","primary_entity_name":"Able View Global Inc."},"word_count":238,"has_tables":true,"body_markdown":"**ITEM\n11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**\n\n \n\n*Foreign\nExchange Risk*\n\n \n\nForeign\ncurrency risk is the risk of loss resulting from changes in foreign currency exchange rates. Fluctuations in exchange rates between the\nRMB and other currencies in which we conduct business may affect our financial position and results of operations.\n\n \n\nOur functional currency is U.S. dollar, and we\nhad four subsidiaries which are operating in Hong Kong with functional currency of Hong Kong dollar and one subsidiary which is operating\nin Singapore with functional currency of Singapore dollar. We are mainly exposed to foreign exchange risk arising from our cash and cash\nequivalents dominated in RMB.\n\n \n\nIn\naddition, we have four subsidiaries which are operating in mainland China with all of the transactions settled in RMB. We consider that\nour business in mainland China is not exposed to any significant foreign exchange risk as there are no significant financial assets or\nliabilities of these subsidiaries denominated in the currencies other than the functional currency.\n\n* *\n\n*Interest\nRate Risk*\n\n \n\nOur\nexposure to interest rate risk primarily relates to the interest income generated by excess cash, which is mostly held in interest-bearing\nbank deposits and financial products purchased from financial institutions. Interest-earning instruments carry a degree of interest rate\nrisk. We have not been exposed to material risks due to changes in interest rates, and we have not used any derivative financial instruments\nto manage our interest risk exposure."}