In the extension of the delivery due date, the spot exchange rate is used for reverse liquidation and the forward exchange rate is used for new transactions.
If it is an early extension, the forward exchange rate will be used for reverse liquidation because the far transaction has not yet expired, and the discount of exchange rate and the spread of liquidation will have an impact on the liquidation result.
It can't be said that the exhibition price on the delivery date will be good, but generally speaking, the customer's extension is handled on the delivery date.