Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 275 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 27. DERIVATIVE FINANCIAL ASSETS AND LIABILITIES (Continued) Foreign currency forward contracts The Group entered into several United States Dollar (“ USD ”)/HKD foreign currency forward contracts with banks in the PRC in order to manage the Group’s foreign currency risk. Receiving currency Selling currency Maturity year 收取貨幣 賣出貨幣 到期年度 USD213,888,551 HKD1,649,878,509 2027 213,888,551 美元 1,649,878,509 港元 二零二七年 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. There is no foreign currency options contract outstanding as at 31 December 2025. 27. 衍生金融資產及負債（續） 遠期外匯合約 本集團已與中國的銀行訂立若干美元（「 美 元 」）╱港元的遠期外匯合約，以管理本集 團的外匯風險。 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。 於二零二五年十二月三十一日並無未平倉 的外幣期權合約。