Core Viewpoint - The company has established a comprehensive system for managing public opinion to effectively respond to various types of public sentiment and protect its brand image and investor interests [2][3]. Group 1: Definition and Classification of Public Sentiment - Public sentiment includes negative or false media reports, rumors that may harm the company, information affecting investor decisions, and other events impacting stock prices [2]. - Public sentiment is classified into major public sentiment, which significantly affects the company's image or operations, and general public sentiment, which is less impactful [2]. Group 2: Organizational Structure and Responsibilities - The company's board of directors leads the public sentiment management efforts, with the option to form an emergency response team as needed [3]. - The board and the emergency team are responsible for decision-making, assessing the impact of public sentiment, coordinating external communications, and liaising with regulatory bodies [3]. Group 3: Response and Handling of Public Sentiment - The company must respond quickly to public sentiment, maintain consistent external communication, and actively engage with media to clarify doubts [4][5]. - For major public sentiment, the company should investigate the situation, communicate with media, strengthen investor relations, and issue clarifications as necessary [5]. Group 4: Accountability and Confidentiality - Employees and related personnel have a confidentiality obligation regarding undisclosed major information, with penalties for breaches that cause company losses [6]. - The company reserves the right to pursue legal action against external parties spreading false information that damages its reputation [6]. Group 5: Applicability and Enforcement - The established system applies to the company and its subsidiaries, with enforcement based on national laws and the company's articles of association [6]. - The board of directors is responsible for interpreting the system, which takes effect upon approval [6].

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].

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 ...

General Principles - The document outlines the management measures for the shareholding and trading behavior of directors and senior management of Youngor Fashion Co., Ltd. [2][3] - The regulations are based on relevant laws such as the Company Law and Securities Law of the People's Republic of China, as well as the company's articles of association [3][4]. Scope of Application - The measures apply to the company's directors and senior management, including managers, deputy managers, board secretaries, and financial directors [3]. - Directors and senior management must be aware of laws prohibiting insider trading and market manipulation before trading company shares [4]. Shareholding Management - Directors and senior management are restricted from transferring more than 25% of their total shareholding during their term, with exceptions for judicial enforcement or inheritance [5]. - If a director or senior manager holds fewer than 1,000 shares, they may transfer all shares at once without restriction [5]. Information Disclosure - Directors and senior management must report their shareholding information to the company’s securities department within specified timeframes, such as within two trading days after a change in personal information [6][8]. - A written notice of trading plans must be submitted to the board secretary before any share transactions [8]. Trading Restrictions - Directors and senior management are prohibited from trading company shares during specific periods, such as 15 days before the announcement of annual or semi-annual reports [7]. - They must not sell shares within six months of purchase or buy shares within six months of selling [7]. Penalties and Responsibilities - Violations of these regulations may result in legal actions by regulatory authorities and internal penalties from the company [11][12]. - The board secretary is responsible for managing the compliance of directors and senior management with these regulations [10]. Implementation and Amendments - The measures will take effect upon approval by the company's board of directors and will be revised as necessary to comply with national laws and regulations [12].

Core Points - The document outlines the insider information management system of Youngor Fashion Co., Ltd, aiming to regulate insider information management and enhance confidentiality [1] - The board of directors is designated as the management body for insider information, with the chairman as the primary responsible person [1][2] - The document specifies the types of insider information and the individuals who qualify as insider information insiders [2][3] Group 1: Insider Information Definition - Insider information refers to undisclosed information that significantly impacts the company's operations, finances, or market price of its securities [2] - Examples of insider information include major changes in business policies, significant asset transactions exceeding 30% of total assets, and major losses or debts [2] Group 2: Insider Information Insiders - Insider information insiders include company directors, senior management, shareholders holding over 5% of shares, and individuals who can access insider information due to their roles [3][4] - The document emphasizes the need for a comprehensive record of insiders who have access to insider information before it is publicly disclosed [4][5] Group 3: Management and Record-Keeping - The company must maintain a detailed record of insider information insiders, including the time, place, and manner of their knowledge [5][6] - A memorandum of significant events must be created for major transactions, detailing key decision points and involved personnel [6][7] Group 4: Confidentiality and Penalties - The company must ensure that insiders sign confidentiality agreements and understand their obligations regarding insider information [8][9] - Violations of the insider information management system can lead to disciplinary actions, including warnings, demotions, or legal consequences [10][11]

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]