广东生益科技股份有限公司关于 2019 年度股票期权激励计划 2024 年第一季度自主行权结果暨股份变动的公告 股票简称：生益科技 股票代码：600183 公告编号：2024—020 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： ● 股票期权激励计划预留授予第三个行权期行权结果：公司 2019 年度股票期权激励计 划预留授予第三个行权期可行权股票期权数量为 972,020 份，行权有效期为 2023 年 5 月 4 日-2024 年 2 月 19 日，行权方式为自主行权，于 2023 年 5 月 4 日起开始进行自主行权。 2024 年 1 月 1 日至 2024 年 3 月 31 日，共行权且完成股份过户登记 0 股，至 2024 年 2 月 19 日行权有效期届满止，公司 2019 年度股票期权激励计划预留授予第三个行权期累计行权且 完成股份过户登记 0 股，未行权股票期权数量是 972,020 份，未行权股票期权从 2024 年 2 月 20 日起失效，公司将依法注销未行权股票期权 972,020 份。 ...

Investment Rating - The investment rating for the company is "Accumulate" [3]. Core Views - The company faced performance pressure in 2023 due to weak demand and intense industry competition, with a revenue decline of 7.93% year-on-year to 16.586 billion yuan and a net profit drop of 23.96% to 1.164 billion yuan. The fourth quarter saw a revenue of 4.239 billion yuan, down 2.30% year-on-year and 5.11% quarter-on-quarter [2][4]. - The company is expected to see a recovery in 2024, with projected revenues of 18.965 billion yuan, representing a growth of 14.34% [4][5]. - The company is making significant progress in AI and advanced packaging fields, with high-end products gaining certification from major AI server manufacturers, indicating a potential turning point for profitability as copper-clad laminate prices are expected to rise [1][4]. Summary by Sections Financial Performance - In 2023, the company achieved a revenue of 16.586 billion yuan, a decrease of 7.93% year-on-year, and a net profit of 1.164 billion yuan, down 23.96% year-on-year. The fourth quarter revenue was 4.239 billion yuan, with a net profit of 0.265 billion yuan, reflecting a year-on-year decline of 20.67% [2][5]. - The gross margin for 2023 was 19.24%, down 2.79 percentage points year-on-year, while the net margin was 6.93%, down 2.13 percentage points year-on-year [1][2]. Business Segments - The revenue from copper-clad laminates and bonding sheets was 12.632 billion yuan, down 9.76% year-on-year, while PCB revenue was 3.135 billion yuan, down 7.90% year-on-year [2][5]. - The company is focusing on high-end products in the AI and packaging sectors, which are expected to drive future growth [1][4]. Future Projections - Revenue projections for 2024, 2025, and 2026 are 18.965 billion yuan, 21.659 billion yuan, and 24.005 billion yuan, respectively, with corresponding net profits of 1.648 billion yuan, 1.965 billion yuan, and 2.322 billion yuan [4][5]. - The expected EPS for 2024, 2025, and 2026 are 0.70 yuan, 0.83 yuan, and 0.99 yuan, with P/E ratios of 25, 21, and 17, respectively [4][5].

电子/元件 公 司 研 生益科技（600183.SH） 2023 年短期业绩承压，AI 新品提供强劲成长动力 究 2024年04月01日 ——公司信息更新报告 投资评级：买入（维持） 罗通（分析师） 董邦宜（联系人） luotong@kysec.cn dongbangyi@kysec.cn 证 书编号：S0790522070002 证书编号：S0790123100019 日期 2024/3/29 当前股价(元) 17.23  2023年短期业绩承压，下游新兴领域提供增长动力，维持“买入”评级 公 一年最高最低(元) 20.23/13.10 公司2023年全年实现营收 165.86亿元，同比-7.93%；归母净利润 11.64亿元， 司 信 总市值(亿元) 405.70 同比-23.96%；扣非净利润 10.92 亿元，同比-23.57%；毛利率 19.24%，同比 息 流通市值(亿元) 405.70 -2.79pcts。2023Q4单季度实现营收42.39亿元，同比-2.30%，环比-5.11%；归母 更 总股本(亿股) 23.55 净利润2.65亿元，同比-20.67%，环比-22.95%；扣非净利润2. ...

Investment Rating - The report maintains an "Accumulate" rating for the company Shengyi Technology (600183) [5] Core Views - The industry is at a low point, with expectations for recovery driven by growth in AI, automotive, and packaging sectors [5] - The company achieved a revenue of 16.586 billion yuan in 2023, a year-on-year decline of 7.93%, and a net profit attributable to shareholders of 1.164 billion yuan, down 23.96% [4][7] - The company has received certification from a well-known global AI server client for its high-speed CCL products, indicating a significant breakthrough in the AI GPU field [6] Financial Summary - In 2023, the company's gross margin was 19.24%, a decrease of 2.79 percentage points year-on-year [2] - The revenue from copper-clad laminates (CCL) was 12,016.91 million square meters, a year-on-year increase of 7.49%, while the revenue from PCB was 31.35 billion yuan, a decrease of 7.90% [2][4] - The company forecasts revenues of 18.991 billion yuan, 21.593 billion yuan, and 24.443 billion yuan for 2024, 2025, and 2026, respectively, with corresponding net profits of 1.627 billion yuan, 1.968 billion yuan, and 2.344 billion yuan [7][8] Market Outlook - The report highlights that the traditional CCL sector is currently facing low profitability and inventory levels, but prices and margins are expected to recover as demand improves [6] - The company is actively investing in the research and development of packaging substrates, with applications in various high-end electronic circuit materials [6]

Financial Performance - Revenue for 2023 was RMB 18,014,442,222.42, a decrease of 7.93% compared to 2022[16] - Net profit attributable to shareholders was RMB 1,530,789,704.01, down 23.96% year-on-year[16] - Cash flow from operating activities was RMB 2,743,136,883.19, a decrease of 2.73% compared to 2022[18] - Total assets at the end of 2023 were RMB 24,956,644,491.86, a slight decrease of 0.95% from the previous year[18] - Basic earnings per share decreased by 24.24% to 0.50 yuan per share in 2023 compared to 2022[19] - Diluted earnings per share decreased by 24.62% to 0.49 yuan per share in 2023 compared to 2022[19] - Weighted average return on equity decreased by 3.14 percentage points to 8.57% in 2023 compared to 2022[19] - Operating income for 2023 was 3.76 billion yuan in Q1, 4.12 billion yuan in Q2, 4.47 billion yuan in Q3, and 4.24 billion yuan in Q4[21] - Net profit attributable to shareholders was 247.77 million yuan in Q1, 307.13 million yuan in Q2, 344.02 million yuan in Q3, and 265.07 million yuan in Q4 of 2023[21] - Non-recurring gains and losses amounted to 72.17 million yuan in 2023, a decrease from 102.32 million yuan in 2022[22] - The company's main business revenue in 2023 was 16,283,585,315.67 yuan, a year-on-year decrease of 8.03%[34] - The gross profit margin of copper-clad laminates and bonding sheets was 20.11%, a decrease of 1.09 percentage points year-on-year[35] - The gross profit margin of printed circuit boards was 11.13%, a decrease of 10.13 percentage points year-on-year[35] - Production volume of copper-clad laminates increased by 10.15% to 12,279.68 million square meters, while sales volume increased by 7.49% to 12,016.91 million square meters[37] - Inventory of copper-clad laminates increased by 36.78% to 977.31 million square meters[37] - Production volume of printed circuit boards increased by 11.73% to 127.85 million square meters, with sales volume increasing by 12.36% to 126.42 million square meters[37] - Direct material costs for copper-clad laminates and bonding sheets decreased by 10.16% to 8,669,188,642.55 yuan, accounting for 85.90% of total costs[38] - Direct material costs for printed circuit boards increased by 1.12% to 1,657,752,796.64 yuan, accounting for 59.51% of total costs[38] - Direct material costs for waste resource utilization increased significantly by 72.40% to 414,203,610.63 yuan[38] - Top five customers accounted for 15.93% of total annual sales, amounting to 2,594,389,000 yuan[39] - Top five suppliers accounted for 23.22% of total annual procurement, amounting to 2,774,206,600 yuan[40] - Total R&D investment reached 840,788,838.28 yuan, accounting for 5.07% of total revenue[41] - The company has 1,604 R&D personnel, accounting for 13.89% of the total workforce[42] - The company's revenue in the Chinese market reached a record $96.77 billion in the September quarter[110] - The company achieved a significant milestone with its iPhone sales in China, contributing to the overall revenue growth[110] - The company's performance in the Chinese market was a key driver of its Q4 2023 earnings[110] - The company's revenue growth in China was a highlight of its Q4 2023 financial results[110] - The company's success in the Chinese market was a major factor in its overall revenue increase[110] - The company's iPhone sales in China were a significant contributor to its Q4 2023 earnings[110] - The company's revenue in China was a key factor in its Q4 2023 financial performance[110] - The company's iPhone sales in China were a major driver of its Q4 2023 revenue growth[110] - The company's revenue in China was a significant contributor to its Q4 2023 earnings[110] - The company's iPhone sales in China were a key factor in its Q4 2023 financial success[110] Dividend and Shareholder Information - The company plans to distribute a cash dividend of RMB 4.50 per 10 shares[3] - The company proposed a cash dividend of 4.50 yuan per 10 shares (tax included) for the 2023 fiscal year, totaling 1,059,583,446.00 yuan[99] - The cash dividend represents 91.03% of the net profit attributable to ordinary shareholders in the consolidated financial statements[99] - In 2022, the company distributed a cash dividend of 4.50 yuan per 10 shares (tax included), totaling 1,053,464,178.15 yuan based on 2,341,031,507 shares[97] - The company's 2019 stock option incentive plan saw partial cancellations and changes, with related announcements published in early 2023[100] - The company's 2019 stock option incentive plan saw a total of 8,149,431 stock options granted, with 1,389,431 options exercised during the reporting period, and 4,170,000 options remaining at the end of the period[103] - The company's 2019 stock option incentive plan had 2.59 million expired and unexercised stock options canceled[103] Business Segments and Subsidiaries - The company's main business segments include CCL (Copper Clad Laminate) and PCB (Printed Circuit Board)[9] - The company's subsidiaries include Sheng Yi Electronics and Jiangxi Sheng Yi Technology[9] - The company's registered address is No. 5, Industrial West Road, Songshan Lake Park, Dongguan City, Guangdong Province[12] - The company's stock is listed on the Shanghai Stock Exchange with the ticker symbol 600183[14] - The company's annual report is disclosed on the websites of the Shanghai Stock Exchange and major financial newspapers[13] - The company achieved a breakthrough in the AI GPU field with its high-end high-speed products[24] - The company's sales volume of boards reached a record high of over 8 million sheets in August 2023[24] - The company maintained the highest operating rate in the industry despite intense market competition[24] - The company successfully held its 4th Supplier Summit, reinforcing partnerships and commitment to innovation and win-win cooperation[24] - The global electronic industry size in 2023 is estimated at $2.428 trillion, with the PCB market expected to decline by 15% to $69.517 billion[26] - The company's rigid copper clad laminate sales have consistently ranked second globally, with a stable market share of around 12%[28] - The company currently holds 656 valid patents and has developed a full range of high-speed products with different dielectric losses[28] - The company produced 12,279.68 million square meters of various types of copper-clad laminates in 2023, a year-on-year increase of 10.15%[31] - Sales of various types of copper-clad laminates reached 12,016.91 million square meters, a year-on-year increase of 7.49%[31] - The company achieved operating income of 1,658,607.28 million yuan, a year-on-year decrease of 7.93%[31] - Shaanxi Shengyi Technology Co., Ltd. produced 2,838.43 million square meters of various types of copper-clad laminates, a year-on-year increase of 19.13%[31] - Suzhou Shengyi Technology Co., Ltd. produced 2,534.64 million square meters of various types of copper-clad laminates, a year-on-year increase of 21.97%[31] - Jiangxi Shengyi Technology Co., Ltd. produced 1,289.81 million square meters of various types of copper-clad laminates, a year-on-year increase of 1.69%[31] - Shengyi Electronics Co., Ltd. produced 127.85 million square meters of printed circuit boards, a year-on-year increase of 11.73%[31] - The company's rigid copper-clad laminate sales ranked second globally in 2022, with the top three companies holding approximately 38% of the global market share[49] - The company invested 19,500,000 yuan in Dongguan Jundu Shengyi Equity Investment Partnership, holding a 46.88% stake[51] - The company invested 1.4 billion yuan to establish a new production base in Thailand, with the Thai company's registered capital increased to 326,600,000 Thai baht[52] - The company plans to produce 12,183 million square meters of rigid CCL, 20,160 million meters of bonding sheets, and 1,916 million square meters of flexible products in 2024[63] - The company faces risks from raw material price fluctuations, including copper, resin, and glass cloth[64] - Intense market competition and overcapacity in the industry pose significant risks to the company's operations[64] Research and Development - In 2023, the company applied for 50 domestic patents, 16 international patents, and 1 PCT patent, while obtaining 38 patent authorizations (54 domestic and 23 international)[28] - R&D investment focused on server and AI server technology development, achieving breakthroughs in ultra-low insertion loss and high multilayer processing, with 112Gbps technology passing PCB certification and 224Gbps technology meeting terminal requirements[43] - Development of high-density packaging substrate materials with excellent thermal and electrical properties, supporting future product series development[43] - Automotive electronics high Tg materials research identified key factors affecting performance, leading to the development of a high Tg, low thermal expansion coefficient, and high heat resistance copper-clad laminate platform[43] - Dual-interface smart card packaging substrate technology research enhanced performance for financial, social security, and transportation card applications[43] - Roll-to-roll coating method for adhesive-free double-sided flexible copper-clad laminates achieved excellent thermal performance and dimensional stability[43] - Ultra-low modulus metal-based copper-clad laminates for automotive headlights and photovoltaic power optimizers, with thermal conductivity of 2W/m.K, passed multiple terminal certifications[43] - Development of low-flow prepreg for rigid-flex PCBs, improving bonding strength and thermal performance while maintaining low resin flow and dusting[43] - High heat resistance and reliability halogen-free flame retardant modified polyimide rigid substrate research for aerospace, electronics, and transportation applications[43] - Non-flow and low-flow adhesive sheets for high-density 3D assembly, addressing the need for high precision and reliability in micro-scale assembly[43] - Research on printed circuit boards withstanding over 4242V for energy products, enhancing market competitiveness in the photovoltaic new energy sector[44] Environmental and Sustainability - The company completed carbon accounting for both organization and products, and formulated a carbon neutrality plan for 2050[25] - The Songshan Lake Fifth Factory and Changshu Phase II projects have reached production capacity, while the Jiangxi Phase II construction has officially started[25] - The company has developed degradable and recyclable copper clad laminates, becoming the first in the industry to release such products[25] - The company established a procurement decision model for equipment, reducing human intervention and improving decision-making transparency[25] - The company implemented a "lean R&D" approach, achieving initial results in cost reduction and efficiency improvement[25] - The company optimized its evaluation model for supplier development, significantly improving development efficiency[25] - The company invested 82.69 million yuan in environmental protection during the reporting period[107] - The company's internal control system was evaluated and received a standard unqualified opinion in the internal control audit report[107] - The company's environmental protection mechanisms include monitoring and reporting on pollutant emissions, with specific data provided for the Songshan Lake factory[108] - The company's emissions data shows that the main pollutants include sulfur dioxide, nitrogen oxides, particulate matter, and non-methane total hydrocarbons, with concentrations such as 12 mg/m³ for nitrogen oxides and 2.08 mg/m³ for non-methane total hydrocarbons[113] - The company has stored and transferred significant amounts of hazardous waste, including 689.2578 tons of waste organic solvents and 1310.4707 tons of other waste, with no reported dumping[114] - Noise pollution levels at the company's facilities comply with the national standard (GB12348-2008) for industrial enterprises, with no reported exceedances[115] - The company operates multiple emission points across its facilities, including 23 identified emission points for various pollutants such as sulfur dioxide, nitrogen oxides, and particulate matter[110][112] - The company's emission standards adhere to local regulations, such as the Guangdong Province boiler air pollutant emission standard (DB44/765-2019) and the air pollutant emission limit (DB44/27-2001)[113] - The total emission of chemical oxygen demand (COD) in wastewater from Dongguan factory is 23.689 tons, which is below the standard of 100.434 tons[116] - The total emission of ammonia nitrogen in wastewater from Dongguan factory is 0.448 tons, which is below the standard of 6.086 tons[116] - The total emission of nitrogen oxides in exhaust gas from Dongguan factory is 1.856 tons, which is below the standard of 4.073 tons[116] - The total emission of volatile organic compounds (VOCs) in exhaust gas from Dongguan factory is 0.597 tons, which is below the standard of 60.661 tons[116] - The total emission of nitrogen oxides in exhaust gas from Ji'an factory is 9.219 tons, which is below the standard of no requirement[116] - The total emission of non-methane total hydrocarbons (NMHC) in exhaust gas from Changshu factory is 7827.84 kg/year, which is below the standard of 10000 kg/year[120] - The total emission of nitrogen oxides in exhaust gas from Changshu factory is 13573.44 kg/year, which is below the standard of 40050 kg/year[120] - The total emission of ammonia in exhaust gas from Changshu factory is 12.01 kg/year, which is below the standard of 2000 kg/year[120] - The total transfer volume of hazardous waste (HW06) from Changshu factory is 86.5776 tons, with no storage or dumping[121] - The total transfer volume of hazardous waste (HW49) from Changshu factory is 276.836 tons, with a storage volume of 0.116 tons and no dumping[121] - The annual emission of non-methane total hydrocarbons is 23.03 kg, with a concentration of 0.98 mg/m³, which is below the standard limit of 60 mg/m³[122] - The annual emission of sulfur dioxide is 1968 kg, with a concentration of 7 mg/m³, below the standard limit of 200 mg/m³[122] - The annual emission of nitrogen oxides is 12408 kg, with a concentration of 44 mg/m³, below the standard limit of 100 mg/m³[122] - The annual emission of ammonia is 2.1 kg, with a concentration of 1.51 mg/m³, and no超标情况[122] - The total emission of VOCs is 6.220 t/a, with a concentration below 60 mg/m³, complying with the Jiangsu Province Comprehensive Emission Standard[126] - The total emission of particulate matter is 0.055257 t/a, with a concentration below 10 mg/m³, complying with the Boiler Air Pollutant Emission Standard[126] - The total emission of NOx is 0.933037 t/a, with a concentration below 50 mg/m³, complying with the Boiler Air Pollutant Emission Standard[126] - The total emission of SO₂ is 0.0038 t/a, with a concentration below 35 mg/m³, complying with the Boiler Air Pollutant Emission Standard[126] - The total emission of hydrogen chloride is 0.01968 t/a, with a concentration below 10 mg/m³, complying with the Jiangsu Province Comprehensive Emission Standard[126] - The total emission of nitrogen oxides is 0.933037 tons, complying with the Jiangsu Province Air Pollutant Emission Limit[126] - Waste (HW49) generated 42.103 tons, all transferred in compliance with regulations, with no storage or dumping[127] - Waste (HW13) generated 40.368 tons, all transferred in compliance with regulations, with no storage or dumping[127] - Waste (HW22) generated 10.142 tons, all transferred in compliance with regulations, with no storage or dumping[127] - Waste oil (HW08) generated 10.142 tons, all transferred in compliance with regulations, with no storage or dumping[127] - Chemical oxygen demand (COD) emission concentration at DW001 was 131mg/L, below the permitted limit of 500mg/L[129] - Ammonia nitrogen (NH3-N) emission concentration at DW001 was 9.44mg/L, below the permitted limit of 25mg/L[129] - Suspended solids (SS) emission concentration at DW001 was 39mg/L, below the permitted limit of 300mg/L[129] - Nitrogen oxides (NOx) emission concentration at DA001 was 42mg/m³, below the permitted limit of 200mg/m³[130] - Non-methane total hydrocarbons (NMTHC) emission concentration at DA002 was 10.7mg/m³, below the permitted limit of 70mg/m³[132] - Ammonia emission concentration at the etching room was 18.6mg/m³, below the permitted limit of 30mg/m³[132] - The company's annual report for 2023 indicates that the emission concentration of sulfur dioxide is 42.7 mg/m³, with a total emission limit of 13.69 t/a[137] - Nitrogen oxides have an emission concentration of 51.82 mg/m³ for incinerators, with a total emission limit of 97.70 t/a[137] - Particulate matter emissions are recorded at 3.84 mg/m³ for boilers and 9.03 mg/m³ for incinerators, with a

公司代码：600183 环境、社会及治理(ESG)报告 公司官网链接：https://www.syst.com.cn/ 董办电话：0769-22271828-8225 地址：广东省东莞市松山湖园区工业西路5号 广东生益科技股份有限公司 关于本报告 董事长致辞 专题：构建循环经济，共创绿色未来 走进生益科技 可持续亮点 治理篇：卓越治理，共创未来 环境篇：绿色发展，蓝天之翼 社会篇：责任担当，共赴和谐 附录 | 关于本报告 | 01 | | --- | --- | | 董事长致辞 | 03 | | 专题：构建循环经济，共创绿色未来 | | | 节源开流，平衡发展 | 05 | | 重塑价值，物尽其用 | 06 | | 资源再生，共赴未来 | 07 | | 走进生益科技 | 13 | | 可持续亮点 | 23 | 治理篇 卓越治理，共创未来 | 前瞻战略，共创繁荣 | 27 | | --- | --- | | 铸魂扬帆，领航未来 | 36 | | 卓越典范，稳健基石 | 41 | 环境篇 绿色发展，蓝天之翼 | 守护蓝天，共筑绿意 | 51 | | --- | --- | | 节能降耗，创新前行 | 55 | | ...

广东生益科技股份有限公司 2023 年度独立董事述职报告 （李树华） 作为广东生益科技股份有限公司（以下简称"公司"）的独立董事，在2023 年度工作中，本人根据《公司法》《证券法》《上市公司治理准则》《上市公司 独立董事管理办法》等有关法律、法规以及《公司章程》等规定，认真履行独立 董事的职责，努力维护公司利益和全体股东特别是中小股东的合法权益。现将本 人2023年度独立董事履行职责情况报告如下： 一、独立董事基本情况 本人为会计学博士，金融与法学博士后。新世纪百千万人才工程国家级人选、 全国会计领军人才、深圳市国家级领军人才。历任中国证监会会计部审计处副处 长（主持工作）、综合处副处长（主持工作）、财务预算管理处处长、综合处处 长；中国银河证券执行委员会委员兼首席风险官、首席合规官、首席财务官。现 任本公司独立董事，深圳东方富海投资管理股份有限公司并购基金主管合伙人， 常州光洋控股有限公司董事长，常州光洋轴承股份有限公司董事长，威海世一电 子有限公司董事长，杭州海康威视数字技术股份有限公司、洛阳栾川钼业集团股 份有限公司及西安陕鼓动力股份有限公司独立董事。兼任国家会计学院（厦门）、 北京大学、上海交通大学 ...

广东生益科技股份有限公司 分红管理制度 （2024 年 3 月修订） 第一章 总则 第一条 为进一步规范广东生益科技股份有限公司（以下简称"公司"）分 红行为，推动公司建立科学、持续、稳定的分红机制，完善公司的分红决策机制 和管理制度，保护中小投资者合法权益，根据中国证监会《上市公司监管指引第 3 号——上市公司现金分红》《上海证券交易所上市公司自律监管指引第 1 号— —规范运作》《上海证券交易所上市公司自律监管指引第 7 号——回购股份》以 及《广东生益科技股份有限公司章程》（以下简称"《公司章程》"）等有关规 定，结合公司实际情况，制定本制度。 第二章 公司现金分红政策 第二条 公司交纳所得税后的当年利润，按下列顺序分配： （1）弥补上一年度的亏损； （2）提取百分之十的法定公积金； （3）经股东大会决议，可以提取任意公积金； （4）支付股东股利。 法定公积金累计额为公司注册资本的百分之五十以上的，可以不再提取；公 司不在弥补公司亏损和提取法定公积金之前向股东分配利润。 股东大会违反前款规定，在公司弥补亏损和提取法定公积金之前向股东分配 利润的，股东必须将违反规定分配的利润退还公司。 公司持有的本公司股 ...

（2024 年 3 月修订） 目 录 广东生益科技股份有限公司章程 第五章 董事会 1 第一章 总则 第二章 经营宗旨和范围 第三章 股份 第一节 股份发行 第二节 股份增减和回购 第三节 股份转让 第四章 股东和股东大会 第一节 股东 第二节 股东大会的一般规定 第三节 股东大会的召集 第四节 股东大会的提案与通知 第五节 股东大会的召开 第六节 股东大会的表决和决议 第一节 董事 第二节 独立董事 第三节 董事会 第六章 总经理及其他高级管理人员 第七章 监事会 第一节 监事 第二节 监事会 第八章 财务会计制度、利润分配和审计 第一节 财务会计制度 第二节 内部审计 第三节 会计师事务所的聘任 第九章 通知与公告 第一节 通知 2 第二节 公告 第十章 合并、分立、增资、减资、解散和清算 第一节 合并、分立、增资和减资 第二节 解散和清算 第十一章 修改章程 第十二章 附则 第一章 总则 第一条 为维护广东生益科技股份有限公司(以下简称"公司")、股东和债权人的合法权益，规范公司的 组织和行为，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》）和其他有关 ...

套期保值业务的可行性报告 随着湖南绿晟环保股份有限公司（以下简称"湖南绿晟"）下属全资子公司 永兴鹏琨环保有限公司的电路板精炼项目及稀贵金属项目投产，湖南绿晟金属产 品种类将新增含金、银、铂、钯、铑、钌、铱等稀贵金属产品。结合原有金属产 品，现湖南绿晟的金属类产品共计 10 种，包括铜、镍、锌、金、银、铂、钯、 铑、钌、铱。根据 2024 年预算销售收入，预计生产含铜产品 7894 吨、含镍产品 687 吨、含金产品 147kg、含银产品 956kg、含锌产品 405 吨。分别占公司整体 销售收入的 73.9%、4.9%、9.7%、0.4%、0.6%，是湖南绿晟实现利润的主要贡献 产品，金属市场价格的波动，将对湖南绿晟的效益产生重大影响。为规避金属产 品价格大幅波动带来的经营风险，确保湖南绿晟利润目标，开展铜、金、银、镍、 锌境内期货套期保值业务是规避价格风险的有效手段。现将相关可行性分析说明 如下： 一、套期保值的必要性 1、开展期货市场进行套期保值，是国内外有色金属行业的通行做法。套期 保值业务可以使湖南绿晟在未来金属价格波动情况下，对可能产生的风险进行对 冲，避免亏损或减少亏损，化解生产经营风险，锁定目 ...