中粮资本控股股份有限公司 独立董事工作制度 （2023 年修订） 第一章 总则 第一条 为进一步完善中粮资本控股股份有限公司（以 下简称"公司"）的治理结构，促进公司的规范运作，更好地 维护公司及股东的利益，根据《中华人民共和国公司法》（以 下简称"《公司法》"）、《上市公司独立董事管理办法》等法律 法规及规范性文件以及《公司章程》的有关规定，结合公司 实际情况，制订本制度。 第二条 独立董事指不在公司兼任除董事会专门委员会 委员外的其他职务,并与公司及公司主要股东、实际控制人 不存在直接或者间接利害关系，或者其他可能影响其进行独 立客观判断关系的董事。 第三条 独立董事对公司及全体股东负有忠实与勤勉义 务，应当按照法律、行政法规、中国证券监督管理委员会（以 下简称"中国证监会"）规定、证券交易所业务规则和《公司 章程》的规定，认真履行职责，在董事会中发挥参与决策、 监督制衡、专业咨询作用，维护公司整体利益，保护中小股 东合法权益。 第四条 独立董事应当保持身份和履职的独立性，在履 1 （三）在直接或间接持有公司已发行股份 5%以上的股东 2 职过程中，不受公司控股股东、实际控制人或者其他与公司 存在利害关系 ...

4、网络互动参与方式： 中粮资本控股股份有限公司（以下简称"公司"）《2023 年第三季度报告》等 文件经公司第五届董事会第九次会议和第五届监事会第八次会议审议通过后，已 于 2023 年 10 月 28 日在巨潮资讯网（www.cninfo.com.cn）披露。为使广大投资 者更加全面、深入地了解公司经营情况，公司将于 2023 年 11 月 3 日召开 2023 年第三季度业绩说明会。 一、业绩说明会的安排 1、召开时间：2023 年 11 月 3 日（周五）下午 15:00 至 17:00 2、召开方式：网络平台文字互动 3、出席人员：公司董事长兼总经理孙彦敏先生，副总经理兼财务负责人李 德罡先生，副总经理兼董事会秘书姜正华女士，独立董事钱卫先生。 股票代码：002423 股票简称：中粮资本 公告编号：2023-044 中粮资本控股股份有限公司 关于召开2023年三季度业绩说明会并征集问题的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 本次业绩说明会将在深圳价值在线信息科技股份有限公司提供的网上平台 采取网络远程的方式举行，投资者可以通过网址 h ...

Group 1: Business Overview - 中粮资本 focuses on a differentiated competitive strategy and has laid out its operational focus for the first half of 2023 [1] - The company has established a comprehensive asset management service system through 中粮信托, 中粮期货, and 中粮资本 (Hong Kong) [2] Group 2: Asset Management Services - 中粮信托 offers asset management trust products that invest in publicly traded bonds, funds, stocks, and non-listed equity, providing high-quality asset management services [2] - 中粮期货 has developed multiple asset management product lines, including fixed income, derivatives, FOF, and mixed products, catering to institutional investors and high-net-worth clients [2] - 中粮资本 (Hong Kong) focuses on cross-border financial asset management, emphasizing high-quality private equity investments in leading companies with long-term growth potential [2] Group 3: Health and Pension Financial Services - 中粮资本 and 中英人寿 are actively participating in the construction of the third pillar of the pension system, integrating insurance products with health services and nutrition plans [3] - The "2+2+1" business model aims to address diverse health management and pension needs across different age groups within Chinese families [3] Group 4: International Business Development - 中粮期货 is expanding its international business to support domestic enterprises in overseas derivative trading and hedging [3] - The international subsidiary, 中粮期货 (International) Limited, was established in Hong Kong in 2017, focusing on global derivative market transactions and providing risk management solutions [3] - The revenue and profit from international business are increasingly significant within 中粮期货's overall financial performance [3]

证券代码：002423 证券简称：中粮资本 中粮资本控股股份有限公司投资者关系活动记录表 编号：20230905 | | 特定对象调研 □分析师会议 | | | --- | --- | --- | | 投资者关系 | | | | | □新闻发布会 路演活动 | | | | □其他 | | | 参与单位名称 | 通过易董"价值在线"平台参与中粮资本 2023 年半年度业 | | | 及人员姓名 | 绩网上说明会的投资者 | | | 地点 | 易董"价值在线"平台（http://www.ir-online.cn/） | | | | 德罡；公司副总经理兼董事会秘书姜正华；公司独立董事钱 | | | | 卫 | | | | 明会有关事项的通知》，建立上市公司与投资者良好的沟通 | | | 主要内容介绍 | 会上，公司通过易董 "价值在线"平台（http://www.ir | | | | online.cn/）与广大投资者朋友进行了网络沟通与交流，具 | | | | 体内容详见附件。 | | | 附件清单 | | | | | 流内容 | | | | □媒体采访  业绩说明会 | | | 活动类别 | | | | ...

证券代码：002423 证券简称：中粮资本 中粮资本控股股份有限公司投资者关系活动记录表 编号：20230901 | --- | --- | --- | --- | --- | |--------------------------------|-------------------------------------------------------------------------------------------------------------|-------------------------------------------------|--------|------------| | | | | | | | | 特定对象调研 | □分析师会议 | | | | 投资者关系 | □媒体采访 □业绩说明会 | | | | | 活动类别 | □新闻发布会 □路演活动 | | | | | | 现场参观 | | | | | | □其他 | | | | | 参与单位名称 | 东吴证券、中信建投、万和证券、中创资本、德瑞恒泰投资、 黄埔投资控股、北京辉隆投资、北京时田丰投资、北京四月 | | | | ...

Share Capital and Registered Capital - The company's total issued shares as of June 30, 2023, amounted to 2,304,105,575 shares[15] - The company's registered capital is RMB 2,304,105,575.00, with the main office located in Beijing[58] Revenue Recognition and Income Sources - The company's revenue recognition includes insurance business income, commission income, investment contract management fee income, asset management fee income, and interest income[8] - The company's related-party insurance business generated premium income of 10,345.38 million RMB[67] - The company's related-party insurance business resulted in insurance claims of 1,485.18 million RMB[67] - The company's related-party futures business generated sales and procurement revenue of 44,845.62 million RMB[67] - The company's related-party futures business generated fee income of 1,339.53 million RMB[67] - The company's total operating revenue for the first half of 2023 was RMB 11.75 billion, a significant increase from RMB 9.04 billion in the same period last year[129] Lease Accounting - For short-term leases and low-value asset leases, the company does not recognize right-of-use assets and lease liabilities, instead recognizing lease payments on a straight-line basis over the lease term[2] Tax and Deferred Tax Assets - The company's deferred tax assets are recognized based on the likelihood of future taxable income to offset deductible temporary differences, deductible losses, and tax credits[12] - The company's subsidiaries have varying income tax rates, ranging from 15% to 25%[47] - The company revises deferred tax recognition exemptions under the "Accounting Standards for Business Enterprises No. 18 - Income Taxes," clarifying the scope of initial recognition exemptions[169] Financial Assets and Liabilities - The company's financial assets and liabilities are initially measured at fair value, with transaction costs either expensed or capitalized depending on the classification[17] - The company classifies financial assets based on their business model and cash flow characteristics, with debt instruments categorized into three measurement categories: amortized cost, fair value through other comprehensive income, and fair value through profit or loss[182][183] - The company determines the fair value of financial instruments using recent market prices or valuation methods when market prices are unavailable, minimizing the use of company-specific parameters[166] - The company applies hedge accounting for fair value hedges, ensuring that the hedging relationship meets specific criteria, including economic relationship and hedge effectiveness[170] - The company measures loss provisions for financial instruments based on expected credit losses, with Stage 1 requiring a 12-month expected credit loss and Stage 3 requiring a lifetime expected credit loss for impaired financial instruments[187] - Debt instruments classified as fair value through other comprehensive income (FVOCI) are measured at fair value, with changes in fair value recognized in other comprehensive income until derecognition[190] - Financial assets that do not meet the criteria for amortized cost or FVOCI are classified as fair value through profit or loss (FVTPL)[193] - The company classifies equity instruments as FVTPL unless irrevocably designated as FVOCI, with the policy of designating equity investments not held for trading as FVOCI[200] - The company assesses expected credit losses using forward-looking information and confirms related loss provisions at each reporting date[196] - For financial asset transfers that do not meet derecognition criteria, the company recognizes a financial liability based on the consideration received and subsequently recognizes all expenses arising from the liability[192] - The company recognizes interest income for financial assets that become credit-impaired after initial recognition based on their amortized cost and effective interest rate[195] - The company derecognizes financial assets partially when the transfer meets derecognition criteria, recognizing the difference between the consideration received and the allocated carrying amount in profit or loss[197] Insurance Business - The company's insurance business includes life insurance, long-term health insurance, and annuity insurance, with a 0.3% fee on business income, and 0.05% for investment-linked insurance[22] - The company's life insurance and long-term health insurance reserves are calculated based on the insurer's obligations for ongoing policies, with liabilities recognized for policyholder surplus in participating insurance accounts[28] - Short-term health insurance and accident insurance require a 0.8% contribution based on business income[40] - Investment-linked insurance accounts are measured at fair value and reported as separate account assets[39] - Risk margin calculation considers factors such as expense, incidence, mortality, lapse rate, discount rate, and universal insurance premium lapse rate[38] - The discount rate assumption for participating insurance contracts as of June 30, 2023, was 4.85%, consistent with the rate used on December 31, 2022[114] - The risk margin for non-life insurance unearned premium reserves was determined to be 3%, based on industry guidance[115] Trust and Asset Management Business - The company's trust business manages trust assets separately from its own assets, with each trust project independently accounted for and reported[22] - The company's asset management business operates based on internal organizational structure and management requirements, with segment information disclosed accordingly[25] - Trust compensation reserve is 5% of the annual net profit after tax, capped at 20% of the registered capital[43] Risk Reserves and Capital Guarantees - The company's general risk reserve is calculated at 10% of the annual net profit for certain subsidiaries, used for risk compensation and not for dividends or capital increases[32] - Risk reserve for factoring business must not be less than 1% of the outstanding balance of financing factoring business at the end of the period[34] - Capital guarantee deposits are 20% of the registered capital, as stipulated by the Insurance Law of China[41] Financial Performance and Cash Flow - The company's total assets amounted to RMB 129.79 billion, with non-current assets totaling RMB 59.35 billion[91] - The company's total liabilities included short-term borrowings of RMB 546.15 million and trade payables of RMB 429.02 million[91] - The company's total equity investments amounted to RMB 11.00 billion, with other equity instrument investments at RMB 7.64 billion[91] - The company's total debt investments amounted to RMB 8.18 billion, with other debt investments at RMB 31.10 billion[91] - The company's total long-term receivables amounted to RMB 3.91 billion, with long-term equity investments at RMB 3.82 billion[91] - The company's total fixed assets amounted to RMB 94.05 million, with construction in progress at RMB 920.23 million[91] - The company's total intangible assets amounted to RMB 1.52 billion, with goodwill at RMB 0[91] - The company's total deferred tax assets amounted to RMB 490.14 million, with other non-current assets at RMB 872.67 million[91] - The company's total current liabilities amounted to RMB 546.15 million, with trade payables at RMB 429.02 million[91] - The company's total non-current liabilities amounted to RMB 10.15 billion, with long-term borrowings at RMB 0[91] - Total liabilities increased to 2,190,882,841.88 RMB, up from 1,945,280,287.33 RMB in the previous period[93] - Total owner's equity stood at 16,291,351,722.46 RMB, slightly higher than 16,069,049,456.98 RMB in the previous period[93] - Operating income for the first half of 2023 was 234,120.02 RMB, a significant decrease from 626,331.11 RMB in the same period last year[110] - Net profit for the first half of 2023 was 494,576,171.57 RMB, compared to 255,486,589.35 RMB in the same period last year[110] - Investment income for the first half of 2023 was 442,576,356.67 RMB, up from 386,886,121.41 RMB in the same period last year[110] - Fair value change income for the first half of 2023 was 154,215,294.93 RMB, a significant improvement from a loss of 121,062,215.20 RMB in the same period last year[110] - Net cash flow from operating activities for the first half of 2023 was 419,896,005.23 RMB, a substantial improvement from a negative cash flow of 46,241,467.12 RMB in the same period last year[112] - Cash received from investment returns for the first half of 2023 was 61,529,351.61 RMB, compared to 433,917,164.69 RMB in the same period last year[112] - Net profit attributable to shareholders increased by RMB 310.25 million in the first half of 2023, reaching RMB 607.50 million[133] - Total assets as of June 30, 2023, amounted to RMB 18.48 billion, compared to RMB 18.01 billion at the end of 2022[128] - The company's long-term equity investments remained stable at RMB 15.96 billion during the first half of 2023[128] - Other comprehensive income decreased by RMB 87.94 million in the first half of 2023, primarily due to changes in fair value of financial assets[133] - Total liabilities decreased slightly to RMB 2.16 billion as of June 30, 2023, from RMB 2.19 billion at the end of 2022[128] - The company's total equity increased by RMB 222.30 million in the first half of 2023, reaching RMB 16.29 billion[133] - Investment activities resulted in a net cash outflow of 6,475,921,239.78 yuan, a decrease from the previous year's outflow of 8,012,460,791.83 yuan[150] - Financing activities generated a net cash inflow of 1,962,451,369.22 yuan, compared to 5,024,821,713.33 yuan in the previous year[150] - The net increase in cash and cash equivalents was 204,755,968.12 yuan, significantly lower than the previous year's increase of 2,286,963,863.13 yuan[150] - The ending balance of cash and cash equivalents was 14,523,794,201.95 yuan, slightly lower than the previous year's balance of 14,616,143,909.63 yuan[150] - The company received 2,273,862,000.00 yuan from other financing-related activities, a decrease from 5,437,223,000.00 yuan in the previous year[150] - The company paid 49,008,710,366.23 yuan for investments, an increase from 43,685,170,890.65 yuan in the previous year[150] - The company received 1,343,457,886.36 yuan from investment returns, a decrease from 1,454,286,042.88 yuan in the previous year[150] - The company paid 257,341,163.29 yuan for dividends, profits, or interest payments, an increase from 224,527,231.42 yuan in the previous year[150] - The company's cash outflow for investment activities totaled 49,372,406,348.28 yuan, an increase from 44,014,592,350.41 yuan in the previous year[150] - The company's cash inflow from financing activities totaled 2,459,073,616.65 yuan, a decrease from 5,770,257,480.37 yuan in the previous year[150] Legal and Regulatory Matters - COFCO Trust won a lawsuit with a claim amount of 6,270.47 million RMB, and the second-instance judgment has taken effect[66] - COFCO Trust won another lawsuit with a claim amount of 5,084.22 million RMB, and the second-instance judgment has taken effect[66] - COFCO Trust won a third lawsuit with a claim amount of 8,064 million RMB, and the second-instance judgment has taken effect[66] - COFCO Trust won a financial loan contract dispute with a claim amount of 92,112.36 million RMB, and the first-instance judgment has taken effect[66] - COFCO Trust won a stock pledge dispute with a claim amount of 4,590.03 million RMB, and the first-instance judgment has taken effect[66] Corporate Social Responsibility and Rural Revitalization - The company established a rural revitalization charity trust to support agricultural development[60] - COFCO Futures and COFCO Trust jointly conducted rural revitalization research in Beijing's Daxing District and signed a strategic cooperation agreement with the Daxing District Agriculture and Rural Affairs Bureau to support rural revitalization[61] Financial Reporting and Accounting Standards - The company's financial statements are prepared in accordance with the "Basic Standards for Enterprise Accounting" and other specific accounting standards issued by the Ministry of Finance, ensuring compliance and accurate reflection of the company's financial status[157][158] - The company uses RMB as its functional currency for financial reporting[173] - The company consolidates financial statements by offsetting significant internal transactions and balances within the group, with minority interests separately presented in the consolidated financial statements[176] - The company assesses the risk of impairment for assets such as construction in progress and land use rights, estimating recoverable amounts when impairment indicators are present[185] - The company uses the spot exchange rate on the balance sheet date for translating foreign currency assets and liabilities, with exchange rate differences recorded in other comprehensive income[179] - The company's cash flow statement includes cash and cash equivalents, defined as highly liquid investments with maturities of three months or less[178] - For subsidiaries acquired under common control, the company includes their operating results and cash flows from the beginning of the period in the consolidated financial statements[188] - The company adjusts capital reserves or retained earnings for the difference between the disposal consideration and the corresponding share of the subsidiary's net assets when partially disposing of a subsidiary without losing control[188] Inflation and Economic Assumptions - The company's inflation rate assumption is 2.5% annually, affecting expense assumptions[56] Subsidiary Activities and Ownership Structure - The company's subsidiary, COFCO Futures, plans to issue up to RMB 500 million in subordinated bonds to professional investors in 2023[121] - COFCO Capital's ownership structure changed significantly in 2018-2019 through a major asset restructuring with COFCO Group[134]

中粮资本控股股份有限公司关于 股票代码：002423 股票简称：中粮资本 公告编号：2023-035 公司非独立董事辞职的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 中粮资本控股股份有限公司 董事会 2023年8月30日 俞宁先生因个人原因，现申请辞去其担任的公司非独立董事职务。根据《公 司法》《公司章程》等相关法律法规的规定，俞宁先生辞去上述职务后，不会导 致公司董事人数低于法定最低人数，不会影响公司经营管理层规范运作和正常经 营。俞宁先生辞职后不再任中粮资本及控股子公司任何职务。截至本公告日，俞 宁先生未持有公司股票。 俞宁先生担任公司董事期间勤勉尽责，恪尽职守，公司谨对俞宁先生在任职 期间为公司所做出的贡献给予高度评价和衷心感谢。 特此公告。 中粮资本控股股份有限公司（以下简称"公司"）董事会于近日收到公司非 独立董事俞宁先生的书面辞职报告，具体情况如下： ...

根据《深圳证券交易所股票上市规则》《深圳证券交易所上市公司自律监管 指引第1号——主板上市公司规范运作》等有关规定，中粮资本控股股份有限公 司（以下简称"公司"）独立董事就公司第五届董事会第八次会议相关事项发表 独立意见如下： 专项说明和独立意见 一、 关于公司关联方资金占用和对外担保情况的专项说明和独立意见 1、2023年1-6月，公司与关联方的资金和往来均属于正常经营性资金往来， 不存在控股股东及其他关联方违规占用公司资金的情况，亦不存在以前期间发生 并延续到报告期内的控股股东及其他关联方违规占用公司资金的情况。 中粮资本控股股份有限公司独立董事 关于第五届董事会第八次会议相关事项的 公司本次会计政策变更系依据财政部相关政策的要求实施，符合相关法律法 规的要求及公司的实际情况。本次公司变更会计政策事项的决策程序符合《公司 法》《证券法》和《深圳证券交易所股票上市规则》等有关法律、法规和《公司 章程》的规定，不存在损害公司及全体股东，特别是中小股东利益的情形。本次 会计政策变更后，公司财务报表能够更为客观、公允地反映公司的财务状况、经 营成果和现金流量。综上所述，公司独立董事同意本次公司会计政策变更。 三、 ...

中粮资本控股股份有限公司 关于会计政策变更的公告 股票代码：002423 股票简称：中粮资本 公告编号：2023-034 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 中粮资本控股股份有限公司（以下简称"公司"）于 2023 年 8 月 28 日召开 公司第五届董事会第八次会议、第五届监事会第七次会议，分别审议通过了《关 于会计政策变更的议案》。公司根据中华人民共和国财政部（以下简称"财政部"） 相关政策的要求，拟对相关会计政策进行变更，本次会计政策变更无需提交股东 大会审议。现将有关事项公告如下： 一、本次会计政策变更概述 （一）会计政策变更的原因 财政部于 2022 年 11 月 30 日发布了《关于印发<企业会计准则解释第 16 号> 的通知》（财会〔2022〕31 号）（以下简称《企业会计准则解释第 16 号》），要求 境内企业自 2023 年 1 月 1 日起施行。 （二）会计政策变更的时间 根据新准则的要求，公司于 2023 年 1 月 1 日起执行新会计准则。 （三）变更前采用的会计政策 本次会计政策变更前，公司执行财政部发布的《企业会计准则— ...

本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 中粮资本控股股份有限公司（以下简称"公司"）第五届董事会第八次会议 通知于 2023 年 8 月 18 日以书面或邮件形式发出，据此通知，会议于 2023 年 8 月 28 日在北京以现场与网络视频相结合的方式召开，会议应到董事 8 名，实到 8 名。会议由公司董事长孙彦敏先生主持，列席会议的有公司监事及其他高级管 理人员。会议的召集、召开符合《中华人民共和国公司法》和《公司章程》的有 关规定。 本次会议审议通过以下议案： 一、《公司 2023 年半年度报告》 董事会审计委员会事前审议通过了该事项，并同意提交董事会审议。 议案表决情况：赞成 8 票；反对 0 票；弃权 0 票。 股票代码：002423 股票简称：中粮资本 公告编号：2023-038 中粮资本控股股份有限公司 第五届董事会第八次会议决议公告 相关内容详见公司 2023 年 8 月 30 日在巨潮资讯网刊登的《中粮资本控股股 份有限公司 2023 年半年度报告》。 二、《中粮财务有限责任公司风险评估报告（2023 年 6 月 30 日）》 董事会审计 ...