Annual Report 2023

Corporate Governance Report 企業管治報告 94 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 Group’s principal risks Key controls and treatment plan(s) Target risk trend 本集團主要風險 主要控制及處理方案 目標風險趨向 Overseas Investment Risks: 海外投資風險： – With the expansion of international operation and the growth of investment, the impact of political, legal, technological, social and cultural differences in the operational processes may lead to low efficiency in overseas investment management and investment failure of the Company. － 隨著國際化運營的擴張以及投資的增長，運營過程中 政治、法律、科技、社會、文化等差異的影響可能會 造成本公司海外投資管理效率低下及投資失敗。 – Consolidating the level of international operations; － 夯實國際化運營水平； – Strengthening the summary of overseas operations experience and sharing such experience among each business segment; － 強化海外運營經驗總結，各事業部間實現經驗共享； – Strengthening the study of policies, laws and culture of different regions; and － 加強不同地域的政策、法律、文化學習；及 – Strengthening the analysis of international situations and investment environment and early warning management in order to continuously improve abilities in overseas investment management. － 加強國際形勢及投資環境分析與預警管理，持續提升海外投資管 理能力。 Market Risk Foreign Exchange and Interest Rate Risks: 市場風險 外匯及利率風險： – International exchange rate fluctuations may result in significant foreign currency losses. Significant floating interest rate liabilities may result in higher finance costs if current interest rates increase. － 國際匯率波動可能導致重大外幣虧損。倘現行利率上 升，龐大的浮動利息負債可能導致融資成本增加。 – Continuously improving and optimizing the foreign exchange management system and strengthening macroeconomic and foreign exchange trend analysis; － 持續完善外匯管理體系，優化外匯管理制度，加強宏觀經濟及外 匯趨勢分析； – Optimizing operation and business models, strengthening foreign exchange exposure and the management of hedging, implementing foreign exchange management from auditing and quoting prices, and setting up a foreign exchange replenishment mechanism; and － 優化經營及業務模式，強化外匯敞口及對衝管理，從核價與報價 端開始外匯管理，建立外匯補償機制；及 – Putting into placing centralized management and coordination of foreign exchange funds for domestic companies, continuously developing foreign exchange product plans, normalizing the management of financial derivatives, hedging the impact of exchange rate fluctuations, and mitigating the fluctuation risk of exchange rates. － 實施境內公司外匯資金集中管理及統籌，持續研發外匯品方案， 常態化金融衍生品管理，對衝匯率波動影響，降低匯率波動風 險。