Core Viewpoint - The company plans to increase its estimated daily related party transaction limit for 2025, which is deemed necessary for its normal business operations and will not affect its independence or harm the interests of shareholders [1][2][3] Daily Related Party Transactions - The board of directors and independent directors have approved the increase in the estimated daily related party transaction limit, with a total expected amount of 9.5516 million yuan (excluding tax) for transactions with ISDI LIMITED [2][3] - The increase is based on normal business operations and market pricing, ensuring fair pricing and no adverse impact on the company's financial condition or operational results [2][3] Transaction Details - The estimated amount for the daily related party transactions is 9.5516 million yuan, which represents 3.91% of the total expected transactions for the year [4] - Previous related party transactions with ISDI included sales and purchases, with actual amounts significantly lower than the previously estimated amounts [5] Related Party Information - ISDI LIMITED is a private limited company established in 2010, with a registered capital of 1,172.574 GBP and a focus on the development and sale of CMOS-X ray detectors and CMOS image sensors [6] - The company has a stable business relationship with ISDI, which is necessary for its operational needs [7] Purpose and Impact of the Transactions - The increase in the estimated daily related party transaction limit is essential for the company's business development and production operations, aligning with the interests of the company and all shareholders [6][7] - Transactions with related parties are conducted under normal market conditions, ensuring compliance with commercial practices and maintaining the company's independence [7]

Core Points - The internal audit system of Jiangsu Kangzhong Digital Medical Technology Co., Ltd. aims to standardize internal audit work, enhance quality, protect investor rights, and promote sustainable development [2][4] Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4] - The internal audit department operates under the leadership of the board's audit committee and is responsible for reporting its work to the committee [3][4] Group 2: Responsibilities and Authority - The internal audit department has the authority to request relevant documents, review financial statements, inspect computer systems, and investigate any obstruction to the audit process [5][6] - Internal auditors are required to adhere to professional ethics, remain objective, and are protected by law from retaliation [5][7] Group 3: Audit Duties and Content - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data for legality and compliance, and assisting in establishing anti-fraud mechanisms [6][8] - Reports on internal audit findings must be submitted to the audit committee at least quarterly, and a comprehensive report is required at the end of each fiscal period [6][8] Group 4: Audit Procedures - The internal audit process includes planning, notifying the audited unit, and conducting the audit using various methods to gather sufficient evidence [10] - Audit reports are drafted and sent to the audited unit for feedback, and follow-up audits are conducted to ensure compliance with audit recommendations [10][9] Group 5: Audit Requirements - Internal auditors must possess relevant professional knowledge and experience, and the company must ensure their ability to perform their duties without interference [7][8] - Any violations of laws or internal regulations must be reported promptly, and auditors are responsible for the accuracy of their reports [8][9] Group 6: Rewards and Penalties - The company will hold accountable any unit or individual responsible for significant violations of financial laws, and internal auditors who face retaliation can report to management [10][10] - Internal auditors demonstrating diligence and integrity will be rewarded, while those abusing their power will face disciplinary actions [10][10]

Core Points - The document outlines the external guarantee management measures of Jiangsu Kangzhong Digital Medical Technology Co., Ltd to protect investor interests and regulate the company's guarantee behavior [1] - The company aims to control asset operation risks and promote stable development in accordance with relevant laws and regulations [1] Chapter 1: General Principles - The external guarantee refers to the guarantees provided by the company for others, including guarantees for its subsidiaries [1] - All external guarantees must be managed uniformly by the company and require approval from the board of directors or shareholders [1] Chapter 2: Guarantee and Management Section 1: Guarantee Objects - The company can provide guarantees for entities with independent legal status that meet specific conditions, including those with significant business relationships with the company [2] - All guarantee applicants must have strong debt repayment capabilities [2] Section 2: Guarantee Management Functions and Approval Procedures - The finance department is responsible for managing guarantees, and must assess the credit status of the guarantee applicants before approval [2][3] - The approval process requires a thorough analysis of the applicant's financial status and relevant documentation [2] Section 3: Guarantee Review and Decision Authority - The board of directors must carefully review the financial status and creditworthiness of guarantee applicants [3][4] - Certain guarantees require submission to the shareholders' meeting for approval if they exceed specified thresholds related to the company's net assets [4] Section 4: Signing Guarantee Contracts - Guarantee contracts must comply with legal norms and be reviewed by legal counsel if necessary [5][6] - The company must ensure that all obligations in the guarantee contracts are clearly defined [6] Chapter 3: Guarantee Risk Management Section 1: Management Before Creditors Assert Claims - The board of directors and finance department are responsible for managing guarantee behaviors and monitoring the repayment obligations of the guaranteed parties [7] - Any significant changes in the financial status of the guaranteed parties must be reported to the finance department [7] Section 2: Management When Creditors Assert Claims - The company must initiate recovery procedures if the guaranteed party fails to fulfill its obligations [8] - The company should not assume guarantee responsibilities without board approval if there are ongoing disputes [8] Chapter 4: Responsibilities of Responsible Persons - Company directors and management personnel are liable for damages caused by unauthorized guarantee contracts [9] - Departments that violate regulations or fail to perform their duties may face penalties and compensation responsibilities [9] Chapter 5: Supplementary Provisions - The terms used in the document align with those in the company's articles of association [9] - The document becomes effective upon approval by the board of directors [9]

Core Points - The document outlines the major operational and investment decision-making management system of Jiangsu Kangzhong Digital Medical Technology Co., Ltd, aiming to ensure scientific, standardized, and transparent decision-making processes while safeguarding the interests of the company and its shareholders [1][2]. Decision Principles - The principles for major operational and investment decisions include legality, prudence, safety, and effectiveness, focusing on controlling investment risks and emphasizing investment returns [1]. Decision Scope - Major operational matters include significant financing, signing major purchase or sales contracts, and the acquisition or disposal of fixed assets [2]. - Investment matters encompass the purchase or sale of assets (excluding daily operational transactions) and external investments (excluding low-risk bank financial products) [2]. Approval Authority - The General Manager's office can decide on matters where the audited total assets do not exceed 10% of the latest audited total assets, or where the audited annual revenue does not exceed 10% or 10 million yuan [4]. - Matters requiring Board approval include those exceeding 10% but less than 50% of the latest audited total assets, or where the audited annual revenue exceeds 10% and is above 1 million yuan but below 5 million yuan [4][5]. Decision Procedures - The decision-making process for major contracts requires the General Manager to report to the Board for contracts exceeding their authority but not reaching shareholder approval thresholds [6]. - For fixed asset purchases, the approval process involves the General Manager, Board, and potentially the shareholders, depending on the amount [6]. Feasibility Studies - Before external investments, project initiators must prepare a feasibility study report, which requires approval from the General Manager and must comply with legal and regulatory requirements [8]. Execution and Supervision - The execution of major operational and investment decisions is the responsibility of the business departments and branches, which must create specific implementation plans [8]. - Financial managers must ensure proper funding allocation for the successful implementation of investment projects [8]. Legal Responsibilities - Directors involved in decision-making that leads to significant losses due to procedural violations may be held liable for damages [9]. - The General Manager's office can impose penalties on members for actions that contradict Board decisions resulting in economic losses [9][10].

General Overview - Jiangsu Kangzhong Digital Medical Technology Co., Ltd. aims to improve its corporate governance structure by defining the responsibilities of the general manager and regulating the exercise of powers to promote stable and healthy development of the company [1] Qualifications and Appointment Procedures - The general manager must possess rich economic and management knowledge, strong management capabilities, and relevant work experience [2] - The general manager is appointed or dismissed by the board of directors, with a term of three years, and can be reappointed [2][3] Powers of the General Manager - The general manager is responsible for the company's production, management, and implementation of board resolutions, and must report to the board [4] - The general manager has the authority to propose the appointment or dismissal of senior management and to decide on the hiring of other management personnel [4] Responsibilities of the General Manager - The general manager is tasked with implementing the annual operational plans, financial budgets, and employee welfare programs as decided by the board [5] - Responsibilities also include formulating internal management structures, basic regulations, and specific management rules [5] Meeting and Reporting Structure - The general manager convenes meetings with senior management to discuss major operational decisions, ensuring scientific decision-making [6] - Regular reports on company operations and financial statements must be submitted to the board and audit committee [9]

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Jiangsu Kangzhong Digital Medical Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information. Group 1: General Principles - The purpose of the selection system is to standardize the appointment of accounting firms, protect shareholder interests, and improve audit quality [1] - The term "selection of accounting firms" refers to the hiring of firms to provide audit opinions and reports on financial statements [1] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess relevant qualifications as per national regulatory authorities and the China Securities Regulatory Commission [2] - Firms should have a stable workplace, sound organizational structure, and effective internal management and control systems [2] - A good record of audit quality and the ability to undertake associated risks are essential [2] - Firms must comply with financial auditing laws and possess registered accountants capable of ensuring audit quality [2] Group 3: Selection Procedures - The selection process requires approval from the audit committee and the board of directors, followed by a decision from the shareholders' meeting [2] - The audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls [2] - Competitive negotiation, public bidding, and other methods must be used to ensure a fair selection process [3] Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4] - The company should not set a maximum price unless justified in the selection documents [4] Group 5: Audit Fee Adjustments - Audit fees can be adjusted based on changes in consumer price index, average wage levels, and business complexity [5] - If audit fees decrease by 20% or more compared to the previous year, the company must disclose the reasons and details in its information disclosure documents [5] Group 6: Supervision and Reporting - The audit committee must evaluate the performance of the accounting firm annually and report to the board of directors [6] - Any changes in accounting firms must be disclosed, including reasons and communication with previous firms [6] - The company must maintain records of all selection and evaluation documents for at least 10 years [7] Group 7: Miscellaneous Provisions - In case of inconsistencies with laws or regulations, the relevant legal provisions will prevail [8] - The board of directors is responsible for interpreting the selection system [8] - The system takes effect upon approval by the board of directors [8]

江苏康众数字医疗科技股份有限公司 第三条 公司及其子公司与关联方之间的关联交易应签订书面协议。协议的 签订应当遵循平等、自愿、等价、有偿的原则，协议内容应明确、具体、可执行。 第四条 公司发生关联交易，应当保证关联交易的合法性、必要性、合理性 和公允性，保持公司的独立性，不得利用关联交易调节财务指标，损害公司利益。 第六条 公司的关联人，指具有下列情形之一的自然人、法人或其他组织： 关联交易管理办法 第一章 总则 （一）直接或者间接控制上市公司的自然人、法人或其他组织； （二）直接或间接持有上市公司 5%以上股份的自然人； 第一条 为进一步完善江苏康众数字医疗科技股份有限公司（以下简称"公 司"、"上市公司"或者"本公司"）的关联交易行为，促进公司规范运作和健 康发展，保护投资者合法权益，根据《中华人民共和国公司法》《中华人民共和 国证券法》《上市公司治理准则》《上市公司监管指引第 8 号——上市公司资金往 来、对外担保的监管要求》《上海证券交易所科创板股票上市规则》《上海证券交 易所科创板上市公司自律监管指引第 1 号——规范运作》及《江苏康众数字医疗 科技股份有限公司章程》（以下简称"《公司章程》"）等有 ...

江苏康众数字医疗科技股份有限公司 董事会审计委员会实施细则 第一章 总则 第一条 为强化董事会决策功能，加强公司财务信息审核及披露、监督内外 部审计和内部控制，确保董事会对经理层的有效监督，完善江苏康众数字医疗科 技股份有限公司（以下简称"公司"）治理结构，根据《中华人民共和国公司法》 《上市公司治理准则》《上市公司独立董事管理办法》《上海证券交易所科创板 上市公司自律监管指引第 1 号——规范运作》等法律法规、规范性文件和《江苏 康众数字医疗科技股份有限公司章程》（以下简称"公司章程"）等规定，制定 本实施细则。 第二条 董事会审计委员会是董事会设立的专门工作机构；主要负责审核公 司财务信息及其披露、监督及评估内外部审计工作和内部控制。 第二章 人员组成 第三条 审计委员会由三名董事组成，审计委员会成员应当为不在公司担任 高级管理人员的董事，其中独立董事应当过半数，并由独立董事中会计专业人士 担任召集人，公司董事会成员中的职工代表可以成为审计委员会成员。 第四条 审计委员会委员由全体董事的过半数审议通过、选举产生。 第五条 审计委员会设主任委员（召集人）一名，由独立董事中的会计专业 人士担任，主任委员负责主 ...

江苏康众数字医疗科技股份有限公司 规范与关联方资金往来管理制度 第一章 总则 第一条 为了建立防止控股股东、实际控制人及其他关联方占用江苏康众数 字医疗科技股份有限公司（以下简称"公司"）资金的长效机制，杜绝控股股东、 实际控制人及其他关联方资金占用行为的发生，根据《中华人民共和国公司法》 （以下简称"《公司法》"）《上市公司治理准则》《上市公司监管指引第8号 ——上市公司资金往来、对外担保的监管要求》《上海证券交易所科创板股票上 市规则》（以下简称"《上市规则》"）以及《江苏康众数字医疗科技股份有限 公司章程》（以下简称"《公司章程》"）等规定，制定本制度。 第二条 公司董事和高级管理人员对维护公司资金安全有法定义务。 第三条 本制度所称"关联方"，是指根据相关法律、法规和《上市规则》 所界定的关联人，包括关联法人和关联自然人。公司及公司合并报表范围内的子 公司与公司控股股东、实际控制人及其他关联方之间的资金往来适用本制度。 （一）为控股股东、实际控制人及其他关联方垫支工资、福利、保险、广告 等费用、承担成本和其他支出； （二）有偿或无偿地拆借公司的资金（含委托贷款）给控股股东、实际控 1 制人及其他关联方 ...

投资者关系管理制度 第一章 总则 第一条 为规范江苏康众数字医疗科技股份有限公司（以下简称"公司"）投 资者关系管理工作，加强公司与投资者和潜在投资者（以下统称"投资者"）之 间的沟通，加深投资者对公司的了解和认同，促进公司完善治理，提高公司质量， 切实保护投资者特别是中小投资者合法权益，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 市公司投资者关系管理工作指引》《上海证券交易所科创板上市公司自律监管指 引第 1 号——规范运作》等法律法规及《江苏康众数字医疗科技股份有限公司章 程》（以下简称"《公司章程》"）等有关规定，制定本制度。 第二条 本制度所称投资者关系管理，是指公司通过便利股东权利行使、信 息披露、互动交流和诉求处理等工作，加强与投资者及潜在投资者之间的沟通， 增进投资者对公司的了解和认同，以提升公司治理水平和企业整体价值，实现尊 重投资者、回报投资者、保护投资者目的的相关活动。 江苏康众数字医疗科技股份有限公司 第三条 投资者关系管理工作应严格遵守《公司法》《证券法》等有关法律、 法规及证券监管部门、上海证券交易所有关业务规则 ...