Interim Report 2020

舜宇光學科技（集團）有限公司 • 2020 中報 79 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 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 2020 are as follow: 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 A 合約 A 30,000 USD:RMB at 1:6.4000 26 April 2021 美元兌人民幣 1:6.4000 二零二一年四月二十六日 Contract B 合約 B 40,000 USD:RMB at 1:7.1883 15 June 2021 美元兌人民幣 1:7.1883 二零二一年六月十五日 Contract C 合約 C 40,000 USD:RMB at 1:7.1882 15 June 2021 美元兌人民幣 1:7.1882 二零二一年六月十五日 Contract D 合約 D 75,000 USD:RMB at 1:7.1901 15 June 2021 美元兌人民幣 1:7.1901 二零二一年六月十五日 Contract E 合約 E 75,000 USD:RMB at 1:7.1900 15 June 2021 美元兌人民幣 1:7.1900 二零二一年六月十五日 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. 18. 衍生金融資產及負債（續） 外匯期權合約（續） 於二零二零年六月三十日，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。