近日，武汉联特科技股份有限公司（证券代码：301205，证券简称：联特科技）发布公告，为降低汇率 波动风险，公司拟开展金融衍生品交易业务。 风险分析与控制风险分析：包括汇率波动风险，即汇率波动与套期保值合约方向不一致或偏差较大时造 成汇兑损失；交易违约风险，如客户供应商调整订单或交易对手违约；操作风险，即操作人员未按规定 程序操作；法律风险，如相关法律变化或交易对手违法导致合约无法正常执行。风险控制措施：明确以 套期保值为目的开展业务，基于境外收付汇金额谨慎预测，使交割日期与外币收付款时间匹配；加强制 度保障，制定《金融衍生品交易业务管理制度》；审慎选择交易对手；建立健全风险预警及报告机制， 财务部门及时关注市场动态，严格执行风险预警与应对机制。 会计政策与核算原则 点击查看公告原文>> 声明：市场有风险，投资需谨慎。 本文为AI大模型基于第三方数据库自动发布，任何在本文出现的信 息（包括但不限于个股、评论、预测、图表、指标、理论、任何形式的表述等）均只作为参考，不构成 个人投资建议。受限于第三方数据库质量等问题，我们无法对数据的真实性及完整性进行分辨或核验， 因此本文内容可能出现不准确、不完整、误导性的内容 ...

对公司的影响及会计处理 交易情况概述交易目的：公司主营远红外理疗桑拿房等健康产品，出口业务主要以美元结算。为防范外 币汇率波动风险、降低财务费用，公司及下属子公司拟适度开展金融衍生品交易业务，且以套期保值为 目的，无投机性操作。主要涉及币种及交易品种：交易限于与自身生产经营主要结算货币相同的币种， 业务品种包括远期结售汇、外汇掉期、货币掉期、外汇互换、外汇期权业务及其他金融衍生品产品等。 交易额度及期限：交易额度不超过人民币1亿元（或等值外币），额度使用期限自董事会审议通过之日 起12个月内有效，可循环使用。交易对手方：为具有金融衍生品交易业务经营资格、经营稳健且资信良 好的境内外银行、证券公司等金融机构，不涉及关联方。资金来源：为公司自有资金，不涉及募集资 金。授权和管理：授权公司总经理全面管理，财务总监负责具体业务管理，其他参照《金融衍生品交易 业务管理制度》执行。 审议程序 2025年8月25日，公司第六届董事会第十五次会议审议通过了《关于开展金融衍生品交易业务的议 案》，该事项在董事会审批权限内，无须提交股东大会审议。 风险分析汇率波动风险：若外汇汇率走势与公司判断大幅偏离，锁定汇率成本可能超不锁定时 ...

青岛日辰食品股份有限公司 关于公司开展外汇套期保值业务的可行性分析报告 一、交易情况概述 （一）交易目的 为有效规避外汇市场风险，降低汇率波动对公司经营业绩带来的不利影响， 公司拟开展外汇套期保值业务，保障进出口业务的正常运行。公司开展外汇套期 保值业务遵循合法、谨慎、安全和有效的原则，不做投机性、套利性的交易操作。 （二）交易金额 公司拟开展的外汇套期保值业务规模总额不超过 5,000 万元人民币或等值外 币，上述额度在有效期可循环滚动使用，且任一时点的交易金额均不超过上述额 度。 （三）资金来源 公司拟开展的外汇套期保值业务的资金来源为自有资金。 （四）交易方式 交易币种：实际业务发生的结算币种，主要币种为日元、美元等。 交易品种：包括但不限于远期结售汇、外汇掉期、外汇互换、外汇期权及其 他外汇衍生产品业务。 交易场所：境内经监管机构批准、具有相应业务资质，并满足公司套期保值 业务条件的场内交易场所。 （五）有效期限 自本次董事会审议通过之日起一年内有效。 （六）授权事项 保值合约方向不一致时，意味着公司虽然锁定了外汇风险，但是放弃了汇率向公 司有利方向波动的正面影响和收益，增加公司机会成本； 不可控风险 ...

Group 1 - The company aims to develop its international logistics and supply chain business by engaging in foreign exchange derivative trading to mitigate foreign exchange market risks and enhance the efficiency of foreign currency fund utilization [1][2] - The company plans to conduct foreign exchange derivative trading within a limit of 300 million RMB or equivalent foreign currency, with a usage period not exceeding 12 months from the date of shareholder meeting approval [1][2] - The trading will involve products closely related to the company's core business, including forward foreign exchange contracts, foreign exchange hedging, foreign exchange swaps, foreign exchange options, interest rate swaps, and other related products [2] Group 2 - The necessity and feasibility of engaging in foreign exchange derivative trading are based on the company's need for foreign currency settlements in its international logistics and supply chain operations, which exposes it to exchange rate fluctuations [2][3] - The company has established a comprehensive internal control system to manage risks associated with foreign exchange derivative trading, ensuring that speculative trading is prohibited and that risk assessments are regularly conducted [3][4] - The accounting policies and principles for the foreign exchange derivative trading will comply with relevant financial regulations, ensuring accurate reflection in the financial statements [5] Group 3 - The company has concluded that engaging in foreign exchange derivative trading is necessary to reduce the impact of exchange rate fluctuations, enhance financial stability, and control operational risks, aligning with the interests of the company and its shareholders [5]

Core Viewpoint - Company intends to engage in foreign exchange derivative trading to mitigate exchange rate fluctuation risks and enhance financial stability [1][2][3] Trading Information Summary - On May 9, 2025, the company's stock closed at 7.9 yuan, down 1.13%, with a turnover rate of 1.94% and a trading volume of 52,900 lots, amounting to 41.8992 million yuan [1] - The capital flow on the same day showed a net outflow of 7.595 million yuan from main funds, accounting for 18.13% of total trading volume, while retail investors had a net inflow of 6.6654 million yuan, representing 15.91% of total trading volume [1][3] Company Announcements Summary - The fourth board meeting on May 9, 2025, approved the proposal to conduct foreign exchange derivative trading, with a total limit not exceeding 30 million USD (or equivalent foreign currency) [2][3] - The board also approved adjustments to the stock option exercise prices due to the implementation of the 2024 profit distribution plan, changing the initial exercise price from 7.92 yuan to 7.82 yuan and the reserved exercise price from 6.51 yuan to 6.41 yuan [1][4] Risk Management and Compliance - The company plans to use its own funds for the foreign exchange derivative trading, which will not involve raised funds, and the trading will be conducted with financial institutions that have the necessary qualifications [2][4] - The company has established a management system for securities investment and financial derivative trading, implementing multiple risk control measures to ensure manageable risks [2][4]

Core Viewpoint - Haitong Development (603162) has seen a slight increase in stock price, closing at 7.9 yuan, reflecting a 1.02% rise from the previous week, with a total market capitalization of 7.239 billion yuan [1] Company Announcements Summary - The company held its 21st meeting of the 4th Board of Directors and the 16th meeting of the 4th Supervisory Board on May 9, 2025, where several key proposals were approved [2][3] - A proposal was approved to engage in foreign exchange derivative trading, with a maximum trading balance not exceeding 30 million USD (or equivalent foreign currency), using the company's own funds and not involving raised funds [2][3] - The company will implement various risk control measures to manage market, performance, operational, and legal risks associated with the trading activities [2] - The stock option exercise price for the 2024 stock option and restricted stock incentive plan was adjusted, with the initial exercise price changing from 7.92 yuan to 7.82 yuan, and the reserved exercise price changing from 6.51 yuan to 6.41 yuan [2][3]

Core Viewpoint - The company has approved a proposal to engage in foreign exchange hedging activities to mitigate risks associated with currency fluctuations as its overseas business grows [1][2]. Group 1: Foreign Exchange Hedging Activities - The company plans to conduct foreign exchange hedging activities, including but not limited to forward foreign exchange contracts, foreign exchange swaps, foreign exchange options, and other foreign exchange derivatives, with a maximum contract amount of up to 10 million USD or equivalent foreign currency [1]. - The authorization for these activities is valid for 12 months from the date of the board's approval, allowing for the funds to be used in a rolling manner within the specified limit [1]. - The board has authorized the general manager to approve daily foreign exchange hedging plans and sign related contracts, with the finance department responsible for the operation and management of these activities [1]. Group 2: Risk Management and Internal Controls - The foreign exchange hedging activities will primarily involve standard forward foreign exchange products and foreign exchange swaps, limited to the main settlement currencies used in the company's operations [2]. - The maximum delivery period for these hedging activities is generally not to exceed 12 months, and the funding for these activities will come from the company's own funds [2]. - The company has implemented strict internal review and risk control measures, including managing accounts receivable actively to prevent delays in delivery for forward foreign exchange contracts [2]. Group 3: Board Approval - The proposal was approved by the company's third board meeting with 7 votes in favor, 0 against, and 0 abstentions, and does not require submission to the shareholders' meeting for further approval [2]. - Relevant documents include the resolution of the third board meeting and the decision from the first special meeting of independent directors in 2025 [2].