002381SZSE

Management Measures for Foreign Exchange Hedging Business (April 2026)

Double Arrow Co., Ltd.·

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This document outlines the management measures for foreign exchange hedging business of Zhejiang Double Arrow Rubber Co., Ltd. and its subsidiaries. It specifies the purpose, scope, approval authority, operational procedures, risk management, and information disclosure requirements for hedging activities. The measures aim to prevent and control foreign exchange and interest rate risks arising from normal business operations.

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Chapter 1 General Provisions

Article 1 To regulate the foreign exchange hedging business of Zhejiang Double Arrow Rubber Co., Ltd. (hereinafter referred to as the "Company") and its holding subsidiaries, effectively prevent and control foreign exchange rate fluctuation risks, and strengthen the management of foreign exchange hedging business, these Measures are formulated in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Information Disclosure Management Measures for Listed Companies," "Shenzhen Stock Exchange Stock Listing Rules," "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 7 - Transactions and Connected Transactions," and the "Articles of Association," as well as the Company's actual situation.

Article 2 The term "foreign exchange hedging business" as used in these Measures refers to various businesses handled with banks or other financial institutions to meet the Company's normal business needs, for the purpose of preventing and controlling foreign exchange rate or interest rate risks. The types of instruments include, but are not limited to: forward foreign exchange settlement and sales, foreign exchange swaps, foreign exchange exchanges, foreign exchange futures, foreign exchange options, and other foreign exchange derivative products.

Article 3 These Measures apply to the foreign exchange hedging business of the Company and its holding subsidiaries. The foreign exchange hedging business conducted by holding subsidiaries shall be deemed as the foreign exchange hedging business of the listed company and shall be subject to these Measures.

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