Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 93 19. 衍生金融資產及負債（續） 外匯期權合約（續） 附註 1 ：各合約均有一系列結算日期。上表所示結 束結算日期指各合約所指定的最後結算日 期。 附註 2 ：因於二零一八年三月二十六日發生觸發事 件，本集團已結清合約 K 及 L 。 本集團已訂立若干衍生工具交易，與銀行簽 訂的國際掉期及衍生工具協會總協議涉及該 等交易。由於國際掉期及衍生工具協會總協 議規定，僅可於出現拖欠款項、無力償債 及破產的情況下行使抵銷權，故本集團目前 並無可抵銷已確認款項的依法可強制執行權 利，因此，該等衍生工具並未於綜合財務狀 況表內抵銷。 19.DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (Continued) Foreign currency options contracts (Continued) Note 1: Each contract has a series of settlement dates. The ending settlement dates stated as in the above table represent the last settlement date, specified within respective contracts. Note 2: Both contract K and contract L were settled as a result of occurrence of trigger event on 26 March 2018. The Group has entered certain derivative transactions that are covered by the International Swaps and Derivatives Association Master Agreements (“ISDA Agreements”) signed with a bank. These derivative instruments are not offset in the consolidated statement of financial position as the ISDA Agreements are in place with a right of set off only in the event of default, insolvency or bankruptcy so that the Group currently has no legally enforceable right to set off the recognised amount.