Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 92 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 18. 衍生金融資產及負債（續） 外匯期權合約（續） 於二零一九年六月三十日，各項未平倉合約 的外匯期權合約的詳情摘要如下： 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簡明綜合財務狀況 表內抵銷。 18. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (CONTINUED) Foreign currency options contracts (Continued) Extracts of details of foreign currency options contracts from the respective contracts outstanding as at 30 June 2019 are as follow: Notional amount Strike/barrier Ending Settlement Date 名義金額 行使╱門檻 結束結算日期 USD’ 000 美元千元 Contract Q 合約 Q 30,000 USD:RMB at 1:6.9331 15 June 2020 美元兌人民幣 1 ： 6.9331 二零二零年六月十五日 Contract R 合約 R 30,000 USD:RMB at 1:6.9330 15 June 2020 美元兌人民幣 1 ： 6.9330 二零二零年六月十五日 Contract S 合約 S 30,000 USD:RMB at 1:6.9310 15 June 2020 美元兌人民幣 1 ： 6.9310 二零二零年六月十五日 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 condensed 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.