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 249 舜宇光學科技（集團）有限公司 • 2023 年報 28. 衍生金融資產及負債（續） 外匯掉期合約 本集團已與越南及中國的銀行訂立若干越 南盾╱美元及人民幣╱美元的外匯掉期合 約，以管理本集團的外匯風險。 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 （「 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 償債或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。 28. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (Continued) Foreign exchange swap contracts The Group entered into several VND/USD and RMB/USD foreign exchange swap contracts with banks in the Vietnam and PRC in order to manage the Group’s foreign currency risk. Receiving currency Selling currency Maturity date Strike Rate 收取貨幣 賣出貨幣 到期日 行使匯率 Contract A USD1,500,000 VND 36,405,000,000 5 January 2024 USD:VND 24,270 合約 A 1,500,000 美元 36,405,000,000 越南盾 二零二四年一月五日 美元兌越南盾 24,270 Contract B USD1,500,000 VND 36,237,000,000 5 February 2024 USD:VND 24,158 合約 B 1,500,000 美元 36,237,000,000 越南盾 二零二四年二月五日 美元兌越南盾 24,158 Contract C USD1,500,000 VND 36,204,000,000 5 March 2024 USD:VND 24,136 合約 C 1,500,000 美元 36,204,000,000 越南盾 二零二四年三月五日 美元兌越南盾 24,136 Contract D USD2,000,000 VND 48,522,000,000 15 January 2024 USD:VND 24,261 合約 D 2,000,000 美元 48,522,000,000 越南盾 二零二四年一月十五日 美元兌越南盾 24,261 Contract E USD150,000,000 RMB1,071,315,000 3 January 2024 USD:RMB 7.1421 合約 E 150,000,000 美元 人民幣 1,071,315,000 元 二零二四年一月三日 美元兌人民幣 7.1421 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.