日盈电子: 外汇套期保值业务管理制度

Core Viewpoint - The company has established a comprehensive management system for foreign exchange hedging to mitigate risks associated with foreign exchange rate fluctuations, ensuring the safety of its assets [1][2]. Group 1: Foreign Exchange Hedging Business Definition and Scope - The foreign exchange hedging business includes transactions aimed at mitigating foreign exchange rate or interest rate risks, involving various financial instruments such as forward contracts, swaps, and options [1]. - The hedging activities are applicable to the company and its wholly-owned and controlled subsidiaries, which must not engage in such activities without company approval [1][2]. Group 2: Operational Principles and Approval Process - The company must conduct foreign exchange hedging in a legal, prudent, safe, and effective manner, based on actual business needs, and avoid complex derivative transactions beyond operational requirements [2]. - All hedging activities require prior approval from the board of directors or shareholders, and must adhere strictly to the approved hedging plans [3][4]. Group 3: Internal Management and Risk Control - The company must maintain sufficient self-owned or self-raised funds for hedging activities, prohibiting the use of raised funds for such purposes [2][3]. - A clear internal process is established for the approval and management of hedging activities, with designated responsibilities for various departments [4][5]. Group 4: Information Disclosure and Record Keeping - The company is obligated to disclose information regarding its foreign exchange hedging activities in accordance with regulatory requirements, especially when significant risks arise [8][9]. - All documentation related to hedging activities must be archived for at least 10 years, ensuring compliance with legal and regulatory standards [9].