翰博高新: 外汇衍生品交易业务管理制度（2025年8月）

Core Viewpoint - The document outlines the management system for foreign exchange derivative trading at Hanbo High-tech Materials (Hefei) Co., Ltd, emphasizing the need for risk prevention, compliance with regulations, and safeguarding company assets [1][2]. Group 1: Definition and Scope - Foreign exchange derivative business includes various transactions aimed at hedging against exchange rate risks, such as forward contracts, options, futures, and swaps [2]. - The system applies to all subsidiaries of the company, prohibiting subsidiaries from engaging in derivative trading without company approval [2]. Group 2: Operational Principles - The company must conduct foreign exchange derivative trading legally, prudently, and effectively, focusing on risk mitigation related to exchange and interest rates [3]. - Transactions are only permitted with qualified financial institutions approved by the State Administration of Foreign Exchange and the People's Bank of China [3][4]. Group 3: Approval Authority - The company's shareholders' meeting and board of directors serve as the decision-making bodies for foreign exchange derivative trading, requiring approval for any trading activities [4][5]. - Subsidiary management does not have final approval authority for derivative trading; all transactions must be reported for unified approval [5]. Group 4: Internal Procedures - The finance department is responsible for managing foreign exchange derivative trading, including planning, funding, and daily management [6]. - The internal process includes risk assessment, contract review by the legal department, and compliance with approval procedures before executing trades [6][7]. Group 5: Information Disclosure and Record Keeping - The company must disclose foreign exchange derivative trading information in accordance with regulations from the China Securities Regulatory Commission and the Shenzhen Stock Exchange [8][9]. - The finance department is tasked with maintaining all relevant documentation related to foreign exchange derivative trading [9].