Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 248 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 28. 衍生金融資產及負債（續） 外匯期權合約 本集團已與中國的銀行訂立若干美元╱人 民幣的外匯期權合約，以管理本集團的外 匯風險。 本集團須於各合約所指定的各估值日期 （「 估值日期 」）就指定名義金額與該等銀行 進行交易。 於各估值日期，參考匯率（指各合約所指定 的現貨匯率）須與各合約所指定的行使匯率 （上限及下限）╱門檻匯率作比較，且在達 致各合約所指定若干條件的情況下，本集 團可向相關銀行收取╱支付該等合約所指 定的金額。 於二零二三年十二月三十一日，各項未平 倉合約的外匯期權合約的詳情摘要如下： 28. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (Continued) Foreign currency options contracts The Group entered into several USD/RMB foreign currency options contracts with banks in the PRC in order to manage the Group’s foreign currency risk. The Group is required to transact with the banks for designated notional amount on each of the valuation dates specified within the respective contracts (“ Valuation Date ”). At each Valuation Date, the reference rate which represents the spot rate as specified within the respective contracts shall be compared against the strike rates (upper and lower)/barrier rate as specified within the respective contracts, and the Group may receive from/pay to the bank an amount as specified in the contracts if certain conditions specified within the respective contracts are met. Extracts of details of foreign currency options contracts from the respective contracts outstanding as at 31 December 2023 are as follows: Notional amount Strike/barrier rates Ending settlement date 名義金額 行使╱門檻匯率 結束結算日期 USD’000 美元千元 Contract H 25,000 USD:RMB at 1: 7.3095 16 January 2024 合約 H 美元兌人民幣 1:7.3095 二零二四年一月十六日 Contract I 50,000 USD:RMB at 1: 7.2178 29 January 2024 合約 I 美元兌人民幣 1:7.2178 二零二四年一月二十九日 Contract J 43,000 USD:RMB at 1: 7.2678 29 January 2024 合約 J 美元兌人民幣 1:7.2678 二零二四年一月二十九日 Contract K 40,000 USD:RMB at 1: 7.0462 27 February 2024 合約 K 美元兌人民幣 1:7.0462 二零二四年二月二十七日 Contract L 59,000 USD:RMB at 1: 7.0995 26 March 2024 合約 L 美元兌人民幣 1:7.0995 二零二四年三月二十六日