迅捷兴: 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 business to mitigate investment risks and ensure asset safety [1][2][3] Group 1: Regulations and Compliance - The foreign exchange hedging business must comply with relevant laws and regulations, and the company must fulfill decision-making procedures and information disclosure obligations [2] - The company is prohibited from engaging in foreign exchange hedging solely for profit; all activities must be based on normal business operations to mitigate exchange rate or interest rate risks [2][3] - Only financial institutions approved by the State Administration of Foreign Exchange and the People's Bank of China can be engaged for foreign exchange hedging transactions [2][3] Group 2: Operational Guidelines - The company must establish a foreign exchange hedging trading account in its own name and cannot use others' accounts for these transactions [3] - The financial department is responsible for the specific operations of foreign exchange hedging, including market research and analysis of exchange rates [4] - The company must have sufficient self-owned funds for hedging activities and cannot use raised funds for these transactions [2][4] Group 3: Approval and Reporting Structure - The management team formulates foreign exchange hedging plans, which must be submitted to the board of directors or shareholders for approval [3][4] - The audit department supervises the actual operations and financial usage of the foreign exchange hedging business [4] - Any significant risks or deviations must be reported to the board of directors or shareholders promptly [4][6] Group 4: Risk Management - The financial department must conduct timely analysis and risk forecasting when exchange rates fluctuate significantly [6][7] - If losses from hedging reach or exceed 10% of the company's audited net profit attributable to shareholders or exceed 10 million yuan, immediate reporting to the chairman and audit department is required [7][8] - The company must disclose any significant risks that meet regulatory disclosure standards [8]