深圳市亚辉龙生物科技股份有限公司关于开展外汇套期保值业务的公告

Core Viewpoint - Shenzhen Yahui Long Biotechnology Co., Ltd. plans to conduct foreign exchange hedging business with a maximum amount of RMB 600 million or equivalent foreign currency to mitigate exchange rate risks [2][3]. Group 1: Overview of Foreign Exchange Hedging Business - The purpose of the foreign exchange hedging business is to manage exchange rate and interest rate risks arising from the company's import and export operations, primarily involving foreign currency settlements [3]. - The hedging activities will be based on normal production and operations, aiming to avoid speculative and arbitrage trading [3][4]. Group 2: Transaction Amount and Funding - The company intends to use no more than RMB 600 million or equivalent foreign currency from its own funds for the hedging activities, with a maximum of RMB 30 million or equivalent foreign currency allocated for transaction margins and premiums [2][4]. - The funding will come from the company's own resources and will not involve raised funds [5]. Group 3: Transaction Methods and Approval - The hedging tools may include forward foreign exchange contracts, foreign exchange swaps, foreign exchange options, foreign exchange interest rate swaps, foreign exchange futures, and currency swaps [5]. - The board of directors approved the hedging proposal on January 15, 2026, and this matter does not require submission to the shareholders' meeting [8]. Group 4: Risk Analysis - The foreign exchange hedging business aims to effectively manage foreign currency assets and mitigate risks from exchange rate fluctuations, although it still carries certain risks such as market risk, credit risk, and liquidity risk [9][10]. - The company will not engage in speculative trading, focusing instead on risk management [11]. Group 5: Impact on the Company and Accounting Treatment - The foreign exchange hedging activities are intended to mitigate risks from exchange rate fluctuations, and related hedging instruments will be treated as trading financial assets/liabilities according to accounting standards [13].