General Provisions - The company establishes a system to regulate the temporary suspension and exemption of information disclosure to comply with legal obligations and protect the rights of the company and investors [1] - The system applies to situations where the company and other obligated parties may suspend or exempt disclosure of temporary reports as required by the China Securities Regulatory Commission and the Shanghai Stock Exchange [1] Applicable Situations for Temporary Suspension and Exemption - Information may be exempted from disclosure if it involves state secrets or other matters that could violate confidentiality regulations [2] - Commercial secrets can be temporarily suspended or exempted from disclosure if they meet specific criteria, such as being core technology information that could lead to unfair competition or could harm the interests of the company or others [2][3] Internal Review Procedures for Disclosure Suspension and Exemption - Relevant business departments must submit a written application to the securities affairs department for the temporary suspension or exemption of specific information [3] - The company secretary must review the application within two trading days to determine if it meets the conditions for suspension or exemption [3] Registration of Suspension and Exemption - The company must register details of the suspension or exemption, including the method of exemption, types of documents involved, and internal review procedures [4] - If the information involves commercial secrets, additional registration is required regarding the reasons for classification as a commercial secret and potential impacts [4] Accountability Mechanism - The company establishes a responsibility accountability mechanism for violations of laws and regulations related to information disclosure [5] - Internal parties who fail to report or disclose information in a timely manner may face internal disciplinary actions and be required to bear compensation responsibilities [5] Supplementary Provisions - Any matters not covered by this system will be executed according to relevant national laws and regulations [5] - The system will take effect upon approval by the company's board of directors and will be subject to interpretation and revision by the board [5]

General Principles - The company aims to improve the management of its subsidiaries to ensure standardized operations and protect shareholders' rights [1][2] - The company defines key terms such as "subsidiary," "controlling subsidiary," and "management of subsidiaries" to clarify governance structures [2] Management Structure - The general manager is responsible for managing subsidiary affairs, including feasibility studies for establishment and termination, and maintaining communication with appointed personnel [3][4] - Various functional departments, such as finance and human resources, are designated to oversee and guide subsidiary operations [3] Establishment Management - Subsidiaries must align with the company's strategic development and enhance resource allocation [6] - The establishment of subsidiaries requires board approval and must include comprehensive documentation for decision-making [4][6] Governance of "Three Meetings" - Subsidiaries are required to establish shareholder meetings, boards of directors, and supervisory boards, with the company participating in these meetings to exercise management and oversight [5][6] Production and Operations Control - Subsidiaries must comply with national laws and align their operational goals with the company's strategic plans [19][20] - Major fixed asset investments by subsidiaries require company approval before execution [22] Financial Supervision and Management - Subsidiaries must adhere to unified financial management regulations and submit regular financial reports to the company [27][28] - The company maintains oversight of subsidiary financial activities, including auditing and budget approvals [28][29] Investment Management - Subsidiaries must report significant changes such as restructuring, mergers, and investments to the company [34] - Investment project decisions require feasibility studies and written reports for company review [35] Human Resources Management - Subsidiaries are expected to follow national labor laws and develop human resource management systems in line with company policies [37][38] - Personnel movements between the company and subsidiaries must be managed by the respective human resources departments [40] Information Disclosure - Subsidiaries must report significant matters to the company in a timely and accurate manner, ensuring compliance with disclosure regulations [42][43]

包头天和磁材科技股份有限公司 第一章 总则 第一条 为加强包头天和磁材科技股份有限公司（以下简称"公司"）内幕 信息管理，防范泄露内幕信息、内幕交易，保护广大投资者的合法权益，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》《上市公司监管指引第5号——上市公司 —信息披露事务管理》等法律、法规、规范性文件及《包头天和磁材科技股份有 限公司章程》《包头天和磁材科技股份有限公司信息披露管理制度》的相关规定， 特制定本制度。 第二条 公司内幕信息的管理工作由董事会负责，董事会秘书组织实施,董 事长为主要负责人。公司证券事务部是公司信息披露管理、投资者关系管理、 内幕信息登记备案的日常办事机构，并负责公司内幕信息的监管工作。 第三条 未经董事会批准同意，公司任何部门和个人不得向外界泄露、报道、 传送有关涉及公司内幕信息及信息披露的内容。对外报道、传送的文件、软（磁） 盘、录音（像）带、光盘等涉及内幕信息及信息披露的内容的资料，须经董事秘书 审核同意（并视重要程度呈报董事会审核），方可对外报道、传送。 第四条 公司董事、高级管理人员和公司各部门、分公司、 ...

Core Points - The company has established a system for internal reporting of significant events to ensure timely and accurate information disclosure, in compliance with relevant laws and regulations [1][2][8] - The internal reporting system applies to all departments, subsidiaries, and companies where the company can exert significant influence [1][2] - The board of directors is responsible for overseeing the internal reporting of significant events, with the chairman taking overall responsibility [2][5] Group 1: Definition and Scope of Significant Events - Significant events include major transactions, related party transactions, major litigation and arbitration, major risks, significant changes, and other major events [5][6] - Related party transactions exceeding 0.5% of the latest audited net assets must be reported, as well as major litigation exceeding 10% of net assets [5][6] - Any changes in shareholding or control by shareholders holding more than 5% of shares must be reported [6][7] Group 2: Reporting Procedures - Obligated parties must report significant events immediately via phone or email and submit written documentation within 24 hours [5][6] - The board office has the authority to inquire about reported events and must analyze and determine the need for disclosure [5][6] - Written reports must include details such as the cause of the event, involved parties, and any relevant agreements or legal documents [5][6] Group 3: Responsibilities and Penalties - The company implements a real-time reporting system for significant events, ensuring timely and accurate reporting [7][8] - Failure to report significant events in a timely manner may result in disciplinary actions against responsible personnel [7][8] - The board secretary is responsible for organizing training on governance and information disclosure for obligated personnel [7][8]

Core Viewpoint - The company has established a comprehensive system for managing public opinion to effectively respond to various types of media scrutiny and potential negative impacts on its stock price and reputation [1][2]. Group 1: General Principles - The company aims to enhance its ability to handle public opinion and establish a rapid response mechanism to mitigate the effects of negative media coverage and rumors [1]. - Public opinion includes negative or false media reports, rumors that may harm the company, and information that could influence investor behavior and cause stock price fluctuations [1]. Group 2: Organizational Structure and Responsibilities - A public opinion management leadership group has been formed, led by the company's general manager, to oversee the handling of public opinion issues [2]. - The securities affairs department is responsible for managing media information, analyzing significant public opinion, and reporting to the leadership group [2][6]. Group 3: Principles and Measures for Handling Public Opinion - The company emphasizes quick response, coordinated communication, and proactive engagement when addressing public opinion issues [3][4]. - Measures include self-inspection and communication with the Shanghai Stock Exchange when significant public opinion is reported, as well as enhancing investor communication to clarify the company's stance [4][5]. Group 4: Accountability and Confidentiality - Employees and relevant personnel have a confidentiality obligation regarding public opinion information, with penalties for breaches that cause company losses [5]. - The company reserves the right to pursue legal action against media or individuals spreading false information that damages its reputation [5]. Group 5: Implementation and Amendments - The board of directors is responsible for interpreting and revising the public opinion management system, which takes effect upon approval [6].

Group 1 - The company has successfully completed its initial public offering (IPO) by issuing 66.07 million shares at a price of 12.30 RMB per share, raising a total of 812.66 million RMB [1] - The funds raised will be used for specific projects, including a high-performance neodymium-iron-boron production project with a total investment of 944.15 million RMB, of which 818.10 million RMB is planned to be funded by the raised capital [2][3] - The company has pre-invested a total of 185.90 million RMB from its own funds into the projects before the IPO funds were available [3][4] Group 2 - The company has established a special account for the management of the raised funds and signed a tripartite supervision agreement with the sponsor and the bank [2] - The company has adjusted the amount of raised funds allocated to projects due to the actual net amount being lower than initially planned, ensuring that the projects will still be implemented without changing the intended use of funds [2][3] - The total issuance costs amounted to 82.32 million RMB, with 10.20 million RMB paid from self-raised funds, while the remaining costs were deducted from the raised funds [4][6] Group 3 - The independent directors and the accounting firm have confirmed that the use of raised funds to replace pre-invested self-raised funds and paid issuance costs complies with relevant regulations and does not harm shareholder interests [6][7] - The sponsor has verified that the necessary legal procedures were followed, and the replacement of funds occurred within six months of the funds being received [7][8]

Core Viewpoint - The report provides a verification of Baotou Tianhe Magnetic Material Technology Co., Ltd.'s use of raised funds to replace self-raised funds previously invested in projects and to cover issuance expenses, confirming compliance with regulatory requirements [2][3][4]. Group 1: Fundraising Overview - The company successfully raised a total of RMB 730,339,590.00 through the issuance of 66.07 million shares at a price of RMB 12.30 per share, with all funds received by December 26, 2024 [4]. - A special account has been established for the management of the raised funds, ensuring dedicated oversight and compliance with regulations [5]. Group 2: Investment Project Details - The raised funds will be allocated to three main projects: 1. Intelligent transformation of high-performance rare earth permanent magnet material production line 2. Upgrading of the high-performance rare earth permanent magnet material R&D center 3. Industrialization project for producing 3,000 tons of high-performance NdFeB for electric vehicles - The total investment for these projects is RMB 944.15 million, with RMB 818.10 million planned to be funded from the raised capital [5]. Group 3: Fund Replacement and Expenses - As of December 31, 2024, the company has pre-invested a total of RMB 570,255,788.55 from self-raised funds into the projects, with RMB 185,896,872.89 specifically for the high-performance NdFeB industrialization project [6]. - The total issuance expenses amounted to RMB 82,321,410.00 (excluding tax), with RMB 10,195,905.66 paid from self-raised funds [6]. - The company plans to replace the pre-invested self-raised funds and issuance expenses with the raised funds, subject to board approval and verification by registered accountants [6].

申港证券股份有限公司 关于包头天和磁材科技股份有限公司 以募集资金置换预先投入募投项目自筹资金及已支付发行 费用的核查意见 申港证券股份有限公司（以下简称"申港证券"或"保荐人"）作为包头天 和磁材科技股份有限公司（以下简称"天和磁材"或"公司"）首次公开发行股 票并上市的保荐人，根据《证券发行上市保荐业务管理办法》《上海证券交易所 股票上市规则》《上海证券交易所上市公司自律监管指引第 1 号——规范运作》 《上市公司募集资金监管规则》等有关规定，对公司以募集资金置换预先投入募 投项目自筹资金及已支付发行费用事项进行了核查，具体情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于同意包头天和磁材科技股份有限公司首次 公开发行股票注册的批复》（证监许可〔2024〕1465号）核准，并经上海证券交 易所同意，包头天和磁材科技股份有限公司（以下简称"公司"）向社会公众首 次公开发行人民币普通股（A 股）6,607万股，发行价格为12.30元/股，本次发 行募集资金总额为人民币812,661,000.00元，扣除各项发行费用人民币 82,321,410.00元后，实际募集资金净额为人民币730,339,5 ...

鉴证报告 —以募集资金置换预先投入募投项目自筹资金及已支付发行费 用的专项说明 1-4 包头天和磁材科技股份有限公司 以募集资金置换预先投入募投项目自筹资金 及已支付发行费用的鉴证报告 索引 页码 包头天和磁材科技股份有限公司 以募集资金置换预先投入募投项目自筹资金 及已支付发行费用的鉴证报告 XYZH/2025QDAA2B0191 包头天和磁材科技股份有限公司 包头天和磁材科技股份有限公司全体股东： 我们接受委托，对后附的包头天和磁材科技股份有限公司（以下简称"天和磁材"） 管理层编制的截至 2024 年 12 月 31 日止的《包头天和磁材科技股份有限公司以募集资金 置换预先投入募投项目自筹资金及已支付发行费用的专项说明》（以下简称"专项说明"） 执行了鉴证工作。 一、 管理层的责任 按照《上市公司募集资金监管规则》（证监会公告〔2025〕10 号）及《上海证券交 易所上市公司自律监管指引第 1 号——规范运作（2025 年 5 月修订）》等相关规定编制 专项说明是天和磁材管理层的责任。这种责任包括设计、实施和维护与专项说明编制相关 的内部控制，提供真实、合法、完整的证据，保证专项说明的真实、准确、完整， ...

包头天和磁材科技股份有限公司 内部审计制度 第一章 总则 第一条 为加强包头天和磁材科技股份有限公司（以下简称"公司"）内部 监督和风险控制，规范公司内部审计工作，保障财务管理、会计核算和生产经营 活动符合国家各项法律法规要求，根据《中华人民共和国公司法》《中华人民共 和国审计法》《中华人民共和国会计法》等国家法律、法规、规章和《上海证券 交易所股票上市规则》《上海证券交易所上市公司自律监管指引第1号——规范 运作》《包头天和磁材科技股份有限公司章程》（以下简称"《公司章程》"） 的规定，并结合公司实际情况，制定本制度。 第二条 本制度所称内部审计，是指内部审计机构或审计人员依据国家有 关法律法规、财务会计制度和内部管理规定，对公司及控股子公司内部控制、财 务状况、资产质量、经营绩效、重大项目等有关经济活动的真实性、合法性和效 益性进行监督和评价工作。 第三条 内部审计机构应当按照国家有关规定，依照内部审计准则的要求， 认真组织做好内部审计工作，检查、评价、报告控制系统的充分性和有效性，核 实财务信息的真实性，及时发现问题，明确经济责任，纠正违规行为，提出改进 建议，提高组织的运作效率，防范和化解经营风险，帮 ...