新劲刚: 远期结售汇业务内部控制制度

Core Viewpoint - The company establishes a comprehensive framework for managing forward foreign exchange settlement and sales to mitigate exchange rate risks and ensure compliance with relevant regulations [1][2]. Group 1: General Principles - The company aims to conduct forward foreign exchange transactions primarily for hedging purposes, not for speculative profit [1][2]. - Transactions must be conducted with approved financial institutions and based on actual foreign currency assets and cash flows [2][3]. Group 2: Operational Guidelines - The company must establish its own forward foreign exchange trading accounts and cannot use third-party accounts [2]. - The total amount of forward foreign exchange contracts must not exceed the company's foreign currency assets and cash flows [2][3]. Group 3: Approval Authority - Forward foreign exchange transactions that do not exceed 50% of the company's latest audited total assets require board approval [3]. - Transactions that reach or exceed this threshold must be approved by the shareholders' meeting [3]. Group 4: Organizational Structure and Responsibilities - The board authorizes the establishment of a forward foreign exchange leadership group responsible for managing these transactions [3][4]. - The leadership group includes key executives and is tasked with reviewing and approving transaction proposals [4]. Group 5: Decision-Making Procedures - The foreign trade department uses daily bank rates to quote prices to customers and forecasts foreign currency receipts based on customer orders [4][5]. - The leadership group reviews and approves transaction proposals within their authority [5]. Group 6: Risk Management and Reporting - The company must monitor exchange rate fluctuations and report significant risks to the leadership group for decision-making [6][7]. - If losses exceed 10% of the latest audited net profit, the leadership group must report to the chairman and board [6][7]. Group 7: Information Disclosure - The company must disclose forward foreign exchange transactions after board approval, detailing the necessity and rationale [7][8]. - In case of significant risks, the company must report to regulatory bodies within two trading days [8].