Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 248 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 27. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (Continued) Foreign currency options contracts 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 2024 are as follows: Notional amount Strike/barrier rates Maturity year 名義金額 行使╱ 門檻匯率 到期年度 USD235,000,000 USD:RMB at 1:7.0237 to USD:RMB at 1:7.3461 2025 235,000,000 美元 美元兌人民幣 1:7.0237 至 美元兌人民幣 1:7.3461 二零二五年 27. 衍生金融資產及負債（續） 外匯期權合約 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。 於二零二四年十二月三十一日，各項未平 倉合約的外匯期權合約的詳情摘要如下：