近日，深圳能源集团股份有限公司发布公告，其境外全资子公司深能（香港）国际有限公司（以下简 称"香港公司"）拟使用外汇远期结售汇工具开展外汇套期保值业务，以有效防范汇率波动风险。 外汇套期保值业务开展过程中存在一定风险，包括信用风险、汇率波动风险、内部控制风险、流动性风 险等。对此，公司采取了一系列风险控制措施： - 已制定《外汇套期保值业务内控管理标准》，明确规 定审批权限、组织机构设置及职责划分等。 - 坚持远期汇率与实际业务相匹配，以锁定交易采购业务成 本为目的，以确定性订单为基础，禁止投机和套利交易。 - 选择具备相关业务资质、信用级别高的金融 机构合作，降低履约风险。 - 单笔交易授信占用不超过授信总额度的50%；建立动态监控系统，实时跟 踪可用授信余额并预留20%流动性缓冲；定期开展极端汇率压力测试，预判资金缺口；与合作银行积极 拓展授信规模，确保紧急融资渠道畅通。 会计处理与董事会审议 公司将按照相关企业会计准则，对本次外汇套期保值业务进行相应的核算处理及披露。董事会同意《关 于深能（香港）国际有限公司开展外汇套期保值业务的可行性分析报告》，也同意香港公司开展相关业 务，明确了业务规模、期限及交易 ...

Core Viewpoint - Exchange rate risk, also known as foreign exchange risk, refers to the potential for loss (or gain) due to fluctuations in currency exchange rates affecting the value of assets, liabilities, income, or expenses denominated in foreign currencies [1][5]. Group 1: Types of Exchange Rate Risk - Transaction risk is the most common form of exchange rate risk, occurring during transactions priced in foreign currencies. For example, a Chinese export company expecting to receive 1 million USD may face a loss if the exchange rate changes unfavorably before payment is received [4]. - Translation risk, also known as accounting risk, arises when a company needs to convert its functional currency into its reporting currency for financial statements. A depreciation of the local currency against the reporting currency can lead to reduced asset and profit values in the consolidated financial statements [4]. - Economic risk, or operational risk, involves unexpected exchange rate changes that can affect a company's future revenues or cash flows by altering production costs, sales volumes, and pricing strategies. For instance, a sudden appreciation of the local currency can make exported products more expensive, potentially reducing sales [4]. Group 2: Impact and Management of Exchange Rate Risk - In the current international trade environment, exchange rate risk significantly impacts companies, particularly in foreign trade. For export-oriented firms, local currency appreciation can reduce price competitiveness and profit margins, while for import-oriented firms, local currency depreciation can increase costs [5]. - To assess and manage exchange rate risk, companies need to monitor factors influencing currency fluctuations, such as international balance of payments, foreign exchange reserves, interest rates, inflation, and political conditions. Financial instruments like foreign exchange forward contracts, futures, and options can be utilized for hedging [5]. - Companies should also optimize their choice of settlement currencies and adjust pricing strategies for imports and exports to mitigate the impact of exchange rate fluctuations [5].