Core Viewpoint - The internal audit management system of Youngor Fashion Co., Ltd. aims to strengthen internal control, reduce operational risks, and enhance corporate value through effective evaluation of internal controls, risk management, and financial information integrity [1]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by the company's internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [1]. - The internal audit department operates under principles of objectivity, integrity, and confidentiality [1]. Group 2: Audit Objects and Responsibilities - The audit objects include all internal departments, wholly-owned or controlled subsidiaries, and significant investee companies, along with their responsible personnel [2]. - The audit department is responsible for supervising the authenticity and completeness of financial information and the establishment and implementation of internal control systems [2][3]. Group 3: Audit Department Structure - The audit department, which reports to the board of directors, must maintain independence and not be under the leadership of the finance department [2][3]. - The audit department is staffed with dedicated auditors and led by a chief internal auditor [2]. Group 4: Audit Responsibilities - The audit department has several key responsibilities, including auditing the execution of board policies, the legality and authenticity of financial data, and the effectiveness of internal control systems [3][4]. - The department must report quarterly to the board's audit committee on audit plans and findings, and submit an annual audit report [4]. Group 5: Audit Authority - The audit department has the authority to independently exercise audit functions under the leadership of the board's audit committee and can request necessary documents from relevant departments [6]. - It can also halt activities that violate laws or company regulations and recommend actions to the board's audit committee [6]. Group 6: Audit Procedures - The internal audit process includes planning, conducting audits, and reporting findings, with a requirement for the audit evidence to be sufficient, relevant, and reliable [7][8]. - Audit reports must be reviewed by the audited entities, which have a specified timeframe to respond [7]. Group 7: Miscellaneous Provisions - Any matters not covered by this system will be executed according to relevant national laws and company regulations, with the audit department responsible for interpretation [9].

Core Viewpoint - The document outlines a set of regulations established by Youngor Fashion Co., Ltd. to prevent the controlling shareholders, actual controllers, and other related parties from occupying the company's funds, ensuring compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The regulations aim to prevent both operational and non-operational fund occupation by controlling shareholders and related parties [1]. - The company must not provide funds directly or indirectly to controlling shareholders or related parties for various expenses, including wages, benefits, and advertising [2][3]. Group 2: Transaction Regulations - All related transactions with controlling shareholders must adhere strictly to legal regulations and the company's internal management rules [3]. - The company is required to sign genuine economic contracts for any operational transactions with controlling shareholders [5]. Group 3: Responsibilities and Measures - The board of directors and senior management are legally obligated to safeguard the company's funds and prevent any occupation by controlling shareholders [4]. - A leadership group is established to oversee the prevention of fund occupation, led by the chairman of the board [4][5]. Group 4: Accountability and Penalties - Any violations of these regulations by company directors or employees that result in fund occupation will lead to penalties based on the severity of the situation [6]. - The company must take protective measures to recover any funds occupied by controlling shareholders, primarily through cash repayment [6].

雅戈尔时尚股份有限公司 董事会秘书工作制度 （2025 年 8 月修订稿） 第一章 总则 第一条 为进一步完善雅戈尔时尚股份有限公司（以下简称"公司"）制度 建设，提高公司治理水平，规范公司董事会秘书的选任、履职、培训和考核工作， 根据《中华人民共和国公司法》 《中华人民共和国证券法》 《上海证券交易所股票 上市规则》 （以下简称《上市规则》）、 《上海证券交易所上市公司自律监管指引第 务规则（以下统称"法律法规" ）以及《雅戈尔时尚股份有限公司章程》 （以下简 称《公司章程》）等有关规定，结合公司实际情况，制订本制度。 第二条 公司董事会秘书为公司高级管理人员，对公司和董事会负责，应忠 实、勤勉地履行职责。 第三条 公司董事会秘书是公司与上海证券交易所（以下简称"上交所"） 之间的指定联络人。 第四条 证券部是由董事会秘书负责管理的信息披露事务部门。 第二章 选 任 第五条 公司董事会应当在原任董事会秘书离职后 3 个月内聘任董事会秘 书。 第六条 董事会秘书应当具备履行职责所必需的财务、管理、法律等专业知 识，具有良好的职业道德和个人品质。 第七条 具有下列情形之一的人士不得担任公司董事会秘书： （三）被 ...

Core Viewpoint - The document outlines the investor relations management system of Youngor Fashion Co., Ltd., emphasizing the importance of effective communication between the company and its investors, particularly small and medium-sized investors, to enhance corporate governance and protect investor rights [1][2]. Group 1: Principles of Investor Relations Management - The investor relations management should adhere to compliance, ensuring all activities are conducted in accordance with laws and regulations [3]. - Equal treatment of all investors is essential, with a focus on providing opportunities for small and medium-sized investors [2]. - Proactive engagement with investors is necessary to gather feedback and address their concerns promptly [2]. - Honesty and integrity must be maintained in all investor relations activities to foster a healthy market environment [2]. Group 2: Communication Content and Methods - Key communication topics include the company's development strategy, legal disclosures, operational management information, environmental, social, and governance information, and shareholder rights [4]. - The company should utilize multiple channels and platforms for investor relations, including the company website, new media, and direct communication methods like phone and email [4][5]. - Establishing a mechanism for communicating significant events with investors is crucial, ensuring timely and effective engagement [5]. Group 3: Responsibilities and Organization - The board of directors is responsible for overseeing the investor relations management, with the board secretary coordinating the activities [9]. - A dedicated securities department should be established to manage investor relations, ensuring staff are well-trained and knowledgeable [10]. - The company must maintain clear records of investor relations activities, including participant details and communication content [6][7]. Group 4: Handling Investor Requests and Disputes - The company is responsible for addressing investor requests and complaints promptly and effectively [8]. - In case of disputes, the company should cooperate with mediation organizations to resolve issues amicably [8]. - It is important to distinguish between promotional materials and media reports to maintain transparency and objectivity [8].

持有公司股份及其变动管理办法 （2025 年 8 月修订稿） 第一章 总则 雅戈尔时尚股份有限公司董事和高级管理人员 第一条 为规范雅戈尔时尚股份有限公司（以下简称"公司"或"本公司"） 董事、高级管理人员（以下简称"高管"）买卖公司股票及持股变动行为，根据 《中华人民共和国公司法》 《中华人民共和国证券法》 《上市公司董事和高级管理 人员所持本公司股份及其变动管理规则》《上海证券交易所上市公司自律监管指 引第 8 号——股份变动管理》等法律、行政法规、部门规章、规范性文件、证券 交易所规则（以下统称"法律法规"），以及《雅戈尔时尚股份有限公司章程》 （以 下简称《公司章程》）的相关规定，特制定本办法。 第二条 本办法适用于公司董事、高管（经理、副经理、董事会秘书、财务 总监和《公司章程》规定的其他人员）所持本公司股份及其变动的管理。 第三条 公司董事、高管在买卖公司股份前，应知悉《中华人民共和国公司 法》《中华人民共和国证券法》等法律法规关于内幕交易、操纵市场等禁止行为 的规定，不得进行违法违规的交易。 公司董事、高管应当遵守《中华人民共和国公司法》《中华人民共和国证券 法》等法律法规关于股份变动的限制性规 ...

雅戈尔时尚股份有限公司 年报信息披露重大差错责任追究制度 （2025年8月修订稿） 第一章 总则 第一条 为提高雅戈尔时尚股份有限公司（以下简称"公司"）的规范运作 水平，增强信息披露的真实性、准确性、完整性和及时性，提高公司年度报告（以 下简称"年报"）信息披露的质量和透明度，强化信息披露责任意识，加大对年 报信息披露责任人的问责力度，根据《中华人民共和国公司法》（以下简称《公 司法》）、《中华人民共和国证券法》（以下简称《证券法》）、《上市公司信 息披露管理办法》《上海证券交易所股票上市规则》等有关法律、行政法规、规 范性文件、证券交易所业务规则（以下统称"法律法规"）以及《雅戈尔时尚股 份有限公司章程》（以下简称《公司章程》）、《雅戈尔时尚股份有限公司信息 披露事务管理制度》（以下简称《信息披露事务管理制度》）等有关规定，结合 公司实际情况，制订本制度。 第二条 本制度所称责任追究，是指年报信息披露工作中由于有关人员不履 行或不正确履行职责或由于其他个人原因发生失职、渎职、失误等行为，对公司 造成重大经济损失并造成不良社会影响时的追究与处理。 第三条 本制度适用于公司的董事、高级管理人员，公司各部门、各 ...

雅戈尔时尚股份有限公司 内幕信息知情人管理制度 （2025 年 8 月修订稿） 第一章 总则 第一条 为了进一步规范雅戈尔时尚股份有限公司（以下简称"公司"） 内 幕信息管理行为，加强公司内幕信息保密工作，维护信息披露的公平原则，根据 《中华人民共和国公司法》《中华人民共和国证券法》（以下简称"《证券法》"） 《上市公司信息披露管理办法》《上市公司监管指引第 5 号——上市公司内幕信 息知情人登记管理制度》《上海证券交易所股票上市规则》等有关法律、行政法 规、部门规章、规范性文件、证券交易所业务规则（以下统称"法律法规"）以 及《雅戈尔时尚股份有限公司章程》 （以下简称《公司章程》）、 《信息披露事务管 理制度》等有关规定，结合公司实际情况，制定本制度。 第二条 公司董事会是内幕信息的管理机构，董事长为主要负责人。 第三条 董事会秘书负责办理公司内幕信息知情人的登记入档和报送事宜。 当董事会秘书不能履行职责时，由证券事务代表代行相关职责。公司证券部为内 幕信息管理的日常工作部门。董事长与董事会秘书应当对内幕信息知情人档案的 真实、准确和完整签署书面确认意见。 第二章 内幕信息的范围 第四条 本制度所称内幕信息 ...

信息披露暂缓与豁免业务内部管理制度 （2025 年 8 月修订稿） 第一章 总则 第一条 为规范雅戈尔时尚股份有限公司（以下简称"公司"）信息披露暂缓与 豁免行为，督促公司和其他信息披露义务人依法合规履行信息披露义务，保护投资 者的合法权益，根据《上市公司信息披露暂缓与豁免管理规定》 《上海证券交易所股 雅戈尔时尚股份有限公司 票上市规则》（以下简称《股票上市规则》）等法律、行政法规、部门规章、规范性 文件、证券交易所业务规则（以下统称"法律法规"）及《雅戈尔时尚股份有限公司 章程》 （以下简称《公司章程》）、 《雅戈尔时尚股份有限公司信息披露事务管理制度》 （以下简称《信息披露事务管理制度》）等有关规定，特制定本制度。 第二条 公司和其他信息披露义务人按照《股票上市规则》及其他法律法规，暂 缓、豁免披露临时报告，在定期报告、临时报告中豁免披露中国证券监督管理委员 会（以下简称"中国证监会"）和上海证券交易所规定或者要求披露的内容，适用本 制度。 第三条 公司和其他信息披露义务人应当真实、准确、完整、及时、公平地披露 信息，不得滥用暂缓或者豁免披露规避信息披露义务、误导投资者，不得实施内幕 交易、操纵市场等违 ...

Core Points - The document outlines the external information reporting and usage management system of Youngor Fashion Co., Ltd, aiming to enhance the management of information disclosure and prevent insider trading [1][2] - The system is applicable to the company, its departments, subsidiaries, branches, directors, senior management, and other relevant personnel [1] Group 1: Information Reporting and Management - Directors and senior management must comply with relevant laws and regulations regarding information disclosure and follow necessary procedures for reporting [2] - Confidentiality obligations are imposed on directors and senior management before the public disclosure of regular and temporary reports, prohibiting any leaks of information [2][3] - The company is not allowed to provide annual statistical reports to external parties before the legal disclosure of such information [2] Group 2: Insider Information Management - Unpublished significant information is classified as insider information, and external parties must be reminded of their confidentiality obligations [3] - External parties are prohibited from disclosing unpublished significant information or trading based on such information before the company has made a legal announcement [3][4] - The company reserves the right to seek compensation from external parties for economic losses caused by the improper use of unpublished information [4]

雅戈尔时尚股份有限公司 重大事项内部报告制度 （2025 年 8 月修订稿） 第一章 总 则 第一条 为规范雅戈尔时尚股份有限公司（以下简称"本公司"或"公司"） 的重大信息内部报告工作，明确公司总部各部门、各子公司、各分公司以及有关 人员重大信息内部报告的职责和程序，确保公司信息披露内容的及时、真实、准 确、完整，根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公 司信息披露管理办法》《上海证券交易所股票上市规则》等法律、行政法规、部 门规章、规范性文件、证券交易所业务规则（以下统称"法律法规"）以及《雅 戈尔时尚股份有限公司章程》（以下简称《公司章程》）、《信息披露事务管理 制度》等有关规定，结合公司实际情况，制定本制度。 （三）公司委派至参股公司的董事、监事和高级管理人员； （四）公司控股股东和持有公司5%以上股份的股东及其一致行动人，及上述 股东指定的联络人； （五）其他可能知悉重大事项的相关人员。 第二章 重大事项的范围 第四条 公司重大事项包括但不限于公司、公司各部门、各子公司、各分公 司发生或将要发生的重要会议、重大交易、重大关联交易、重大事件等涉及的信 息及其持续进展情况。主要包括： ...