沈阳萃华金银珠宝股份有限公司 董事、监事、高级管理人员薪酬管理制度 第一章 总则 第一条 为规范沈阳萃华金银珠宝股份有限公司（以下简称"公司"）董事、监 事和高级管理人员的薪酬管理，建立科学有效的激励与约束机制，充分调动公司 董事、监事、高级管理人员的工作积极性，提升公司业务经营效益和管理水平， 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》《沈阳萃华金银珠宝股份有限公司章程》（以下简称"《公司章程》"） 等有关规定，结合公司实际，制定本制度。 第二条 本制度适用于除独立董事之外的董事、监事和《公司章程》规定的高级 管理人员。 第三条 公司董事、监事、高级管理人员薪酬管理遵循以下原则： （一）公平原则：体现收入水平符合公司规模、公司行业与公司业绩的原则，同 时兼顾市场薪酬水平； （二）责、权、利统一原则：体现薪酬与岗位价值高低、履行责任义务大小相符； （三）长远发展原则：体现薪酬与公司持续健康发展的目标相符； （四）激励约束并重原则：体现薪酬发放与考核、奖惩挂钩，与公司激励机制挂 钩。 第四条 董事会薪酬与考核委员会负责制定、审查公司董事和高级管理人员的薪 酬政策与方案，每年年 ...

第六届董事会审计委员会对 2023 年度年审会计师事务所 沈阳萃华金银珠宝股份有限公司 2023 年度履职情况评估及履行监督职责情况的报告 沈阳萃华金银珠宝股份有限公司（以下简称"公司"）第六届董 事会审计委员会严格按照《中华人民共和国公司法》《中华人民共和 国证券法》《上市公司独立董事管理办法》《国有企业、上市公司选 聘会计师事务所管理办法》等规定和《公司章程》等相关规定勤勉尽 责，认真履职。现将董事会审计委员会对会计师事务所 2023 年度履 职评估及履行监督职责的情况公告如下： 一、2023 年年审会计师事务所基本情况 1、基本信息 （1）机构名称：立信中联会计师事务所（特殊普通合伙） （2）成立日期：2013 年 10 月 31 日（由立信中联闽都会计师事 务所有限公司转制设立） （3）组织形式：特殊普通合伙会计师事务所 （4）注册地址：天津自贸试验区(东疆保税港区)亚洲路 6865 号 金融贸易中心北区 1-1-2205-1 （5）首席合伙人：李金才 （6）2022 年末合伙人 47 人，注册会计师 256 人，其中：签署 过证券服务业务审计报告的注册会计师 125 人。 立信中联会计师事务所（特殊 ...

沈阳萃华金银珠宝股份有限公司 证券代码：002731 证券简称：萃华珠宝 公告编号：2024-023 沈阳萃华金银珠宝股份有限公司 关于会计政策变更的公告 沈阳萃华金银珠宝股份有限公司（以下简称"公司"）本次会计政策变更系 根据中华人民共和国财政部（以下简称"财政部"）发布的《企业会计准则解释 第 16 号》（财会〔2022〕31 号）（以下简称"解释 16 号"）、《企业会计准则 解释第 17 号》（财会〔2023〕21 号）（以下简称"解释 17 号"）作出的调整。 公司于 2024 年 4 月 25 日召开的第六届董事会第四次会议审议通过《关于会 计政策变更的议案》。 该议案无需提交公司股东大会审议，不会对公司财务状况、 经营成果和现金流量产生重大影响。现将有关情况公告如下： 一、本次会计政策变更概述 （一）变更原因及日期 1、2022 年 12 月 13 日，财政部发布了解释 16 号，对"关于单项交易产生的 资产和负债相关的递延所得税不适用初始确认豁免的会计处理"进行了规定，自 2023 年 1 月 1 日起施行，允许企业自发布年度提前执行。公司根据上述通知的规 定，自 2023 年 1 月 1 日 ...

沈阳萃华金银珠宝股份有限公司 沈阳萃华金银珠宝股份有限公司 2023 年度财务决算报告 各位股东及股东代表： 以下是公司 2023 年财务决算报告，请各位股东及股东代表审议。 公司 2023 年 12 月 31 日母公司及合并的资产负债表、2023 年度母公司及合 并的利润表、2023 年度母公司及合并的现金流量表、2023 年度母公司及合并的所 有者权益变动表及相关报表附注已经立信中联会计师事务所（特殊普通合伙）审 计，并出具标准无保留意见的审计报告。 一、2023 年度经营成果 单位：万元 | 项目 | 2023 年 | 2022 年 | 增长额 | 变动幅度（%） | | --- | --- | --- | --- | --- | | 营业收入 | 456,489 | 420,584 | 35,905 | 8% | | 营业利润 | 13,749 | 6,798 | 6,951 | 102% | | 归属于母公司所有者的净利润 | 17,272 | 4,708 | 12,564 | 267% | 2023 年，公司实现营业收入 456,489 万元，比上年增长 8%，实现营业利润 13,749 万元，比 ...

Revenue and Profit - The company's revenue for Q1 2024 was ¥1,182,362,816.67, a decrease of 33.95% compared to ¥1,790,119,867.08 in the same period last year[3] - Net profit attributable to shareholders increased by 65.28% to ¥60,200,897.41 from ¥36,424,546.94 year-on-year[3] - The basic earnings per share rose by 71.43% to ¥0.24, compared to ¥0.14 in the previous year[3] - Total operating revenue for Q1 2024 was CNY 1,182,362,816.67, a decrease of 34.0% compared to CNY 1,790,119,867.08 in the same period last year[18] - Net profit for Q1 2024 reached CNY 68,955,409.96, representing an increase of 90.4% compared to CNY 36,277,189.25 in Q1 2023[19] - Total comprehensive income for the first quarter of 2024 reached CNY 68,955,409.96, compared to CNY 36,277,189.25 in the same period last year, representing an increase of approximately 90%[20] - Net profit attributable to the parent company was CNY 60,200,897.41, up from CNY 36,424,546.94, indicating a growth of about 65% year-over-year[20] - Basic and diluted earnings per share increased to CNY 0.24 from CNY 0.14, reflecting a rise of 71%[20] Assets and Liabilities - The total assets at the end of the reporting period were ¥5,471,597,415.97, reflecting a 4.50% increase from ¥5,236,226,267.29 at the end of the previous year[3] - The company's total current assets amounted to 3,967,039,051.67, an increase from 3,720,042,244.95 at the beginning of the period[14] - Fixed assets increased significantly to 791,214,640.37 from 439,803,034.67, reflecting substantial investment in property and equipment[14] - Total liabilities rose to CNY 3,780,097,240.39, compared to CNY 3,613,852,573.99 in the previous period[16] - The total equity attributable to shareholders of the parent company increased to CNY 1,576,385,775.26 from CNY 1,516,097,630.96[16] Cash Flow - The net cash flow from operating activities was negative at -¥47,959,924.37, a significant decline from ¥838,791.86 in the same period last year, representing a decrease of 5,817.74%[3] - Cash flow from operating activities showed a net outflow of CNY 47,959,924.37, a significant decline from a net inflow of CNY 838,791.86 in the previous year[21] - Cash inflow from investment activities totaled CNY 4,448,547.22, down from CNY 6,396,000.00, resulting in a net cash outflow of CNY 60,212,445.22 compared to a net inflow of CNY 6,220,419.00 last year[21] - Cash flow from financing activities generated a net inflow of CNY 84,464,018.93, contrasting with a net outflow of CNY 5,974,367.27 in the same quarter last year[21] - The ending balance of cash and cash equivalents was CNY 70,848,975.40, slightly up from CNY 68,418,159.60 at the end of the previous year[21] Other Financial Metrics - The company reported a significant increase in accounts receivable, which rose by 54.04% to ¥283,502,185.52, attributed to an increase in receivables[6] - Contract liabilities increased by 131.46% to ¥106,898,553.85, indicating a rise in customer prepayments[7] - The company recorded an investment income of ¥2,749,439.37, a substantial increase of 1,917.77% compared to ¥136,261.04 in the previous year[7] - The company incurred an asset impairment loss of ¥47,395,821.05, primarily due to inventory impairment provisions for lithium salt products[7] - The company experienced a 44.97% decrease in cash received from sales of goods and services, totaling ¥1,252,999,915.35, compared to ¥2,277,092,728 in the previous year[7] - Total cash paid for taxes increased by 138.95% year-on-year, amounting to 24,740,830.23[9] - Cash paid for other operating activities decreased by 84.15%, totaling 10,680,409.26, due to a reduction in deposits[9] - Cash paid for the acquisition of fixed assets surged by 34,891.37%, reaching 61,438,197.42, attributed to an increase in fixed asset purchases[9] - Cash received from financing activities decreased by 33.19%, totaling 135,900,000.00 compared to the previous year[9] - Cash paid for debt repayment decreased by 38.86%, amounting to 250,200,000.00, indicating a reduction in loan repayments compared to the same period last year[9] Shareholder Information - The total number of common shareholders at the end of the reporting period was 19,914[11] - The largest shareholder, Chen Siwei, holds 12.00% of the shares, totaling 30,738,720[11] Accounting and Reporting - The company has adopted new accounting standards effective from 2024, which will not impact its financial statements[22] - The first quarter report was not audited, indicating that the figures are preliminary and subject to change[23]

Dividend Distribution - The company plans to distribute a cash dividend of 0.71 RMB per 10 shares to all shareholders, based on a total of 256,156,000 shares[3]. - The cash dividend for 2023 represents 100% of the total profit distribution amount[165]. - The cash dividend distribution for 2022 was 0.10 RMB per 10 shares, amounting to a total of 2,561,560 RMB, which has been fully executed[168]. - The company prioritizes cash dividends as a profit distribution method, ensuring it does not exceed the cumulative distributable profits of the year[162]. - The company's cash dividend policy stipulates a minimum distribution of 80% of profits for mature companies without significant capital expenditures[167]. Financial Performance - The company's operating revenue for 2023 was CNY 4,564,892,110, representing an increase of 8.54% compared to CNY 4,205,835,690 in 2022[16]. - The net profit attributable to shareholders for 2023 was CNY 172,717,009, a significant increase of 266.82% from CNY 47,807,533.9 in 2022[16]. - The basic earnings per share for 2023 was CNY 0.67, up 252.63% from CNY 0.19 in 2022[16]. - The total assets at the end of 2023 reached CNY 5,236,226,267, marking a 67.09% increase from CNY 3,119,162,290 at the end of 2022[16]. - The net cash flow from operating activities for 2023 was CNY 200,753,928, compared to CNY 112,197,479 in 2022, reflecting a growth of 78.73%[16]. Corporate Governance - The company has emphasized the importance of accurate and complete financial reporting in its annual report[3]. - The company has outlined its corporate governance structure in the annual report, ensuring transparency and accountability[4]. - The company has ensured that minority shareholders have the opportunity to express their opinions and that their rights are protected[165]. - The board of directors actively participates in training to improve their performance capabilities and enhance decision-making processes[154]. - The financial performance and compensation structure of the board reflect the company's governance practices[145]. Risk Management and Future Outlook - The company has reported uncertainties regarding its ability to continue as a going concern, as indicated in the recent audit report[17]. - The company plans to enhance asset management efficiency and cost control to improve financial performance and reduce operational risks in 2024[110]. - The company aims to strengthen its R&D capabilities and supply chain optimization to enhance product competitiveness and meet diverse customer needs[110]. - The company faces challenges due to international trade frictions and uncertainties in the domestic and international environment, impacting raw material prices and consumer spending ability[113]. - To mitigate risks from raw material price fluctuations, the company plans to use hedging strategies and adjust product and market strategies based on consumer demand[113]. Business Operations - The company has not reported any changes in its main business operations since its listing[15]. - The company completed the acquisition of 51% of Sichuan Siterui Lithium Industry Co., Ltd., marking its entry into the lithium salt industry[29]. - The company has reported a significant increase in quarterly revenue, with Q4 2023 revenue at CNY 1,270,145,424.03, compared to CNY 720,751,966.94 in Q2 2023[20]. - The company has established a comprehensive online and offline integrated marketing system, leveraging platforms like Xiaohongshu and Douyin[60]. - The company is exploring innovations in the new retail environment, focusing on online-offline integration and digital transformation to improve sales channel efficiency[113]. Environmental Compliance - The company has a valid pollution discharge permit effective from July 13, 2020, to July 12, 2025, in compliance with environmental regulations[179]. - The company operates under various environmental protection laws, including the Environmental Protection Law and the Air Pollution Prevention and Control Law[179]. - The company has implemented pollution control measures, including the use of pulse dust collectors and low-nitrogen combustion technology for emissions management[182]. - The company has maintained compliance with industry emission standards, with no exceedances reported in pollutant discharge[182]. - The company has invested in advanced technologies for the treatment of hazardous waste and solid waste management[191]. Employee Management - The total number of employees at the end of the reporting period is 669, with 129 in the parent company and 540 in major subsidiaries[159]. - The company employs a flexible training strategy, combining online and offline methods to enhance employee skills and safety awareness[161]. - The remuneration policy is based on job value, employee capability, and performance, with adjustments made according to industry standards and company performance[160]. - The company has a total of 671 employees receiving salaries during the reporting period[159]. - The professional composition includes 181 production personnel, 249 sales personnel, 66 technical personnel, 39 financial personnel, and 134 administrative personnel[159]. Market Expansion and Product Development - The company is focusing on market expansion strategies, particularly in the jewelry sector, to enhance its competitive position[136]. - The company plans to invest in new product development and technology research to drive future growth and innovation[137]. - The company has set ambitious performance guidance for the next fiscal year, aiming for a revenue increase of at least 20%[134]. - New product launches are expected to contribute an additional 200 million yuan in revenue, with a focus on expanding the jewelry line[143]. - Market expansion plans include entering three new provinces, aiming for a 10% market share increase in these regions[143].

沈阳萃华金银珠宝股份有限公司 独立董事 2023 年度述职报告 （张黎明） 各位股东及股东代表： 作为沈阳萃华金银珠宝股份有限公司（以下简称"公司"）第五届董事会独 立董事，2023 年度本人严格按照《公司法》、《上市公司治理准则》、《上市 公司独立董事管理办法》等法律法规和《公司章程》、《独立董事工作制度》等 的规定，勤勉尽责、谨慎认真地行使公司所赋予的权利，较好地履行了独立董事 的职责，充分发挥独立董事作用，切实维护了公司利益和全体股东尤其是中小股 东的合法权益。现将我在 2023 年度履行独立董事职责情况报告如下： 一、 独立董事的基本情况 张黎明先生：男，1955 年 1 月出生，中国国籍，无境外永久居留权，本科 学历，曾任沈阳市第一商业局、商业管理局科员、 副科长、科长、处长，沈阳 交电总公司党委书记、常务副总，沈阳商业城股份有限公司董事、董秘、副总裁。 任公司第五届董事会独立董事。 本人作为公司的独立董事期间，未在公司担任除独立董事以外的任何职务， 本人及直系亲属、主要社会关系均未在公司或其附属企业任职，亦不存在为公司 及其控股股东或者其各自的附属企业提供财务、法律、咨询等服务的情形，不存 在妨碍 ...

本资产评估报告依据中国资产评估准则编制 沈阳萃华金银珠宝股份有限公司合并 四川思特瑞锂业有限公司股权 形成的包含核心商誉资产组可收回金额 资产评估报告 中林评字【2024】172 号 （共一册，第一册） 北京中林资产评估有限公司 BEIJING ZHONGLIN ASSETS APPRAISAL CO.,LTD. 二〇二四年四月二十二日 中国资产评估协会 资产评估业务报告备案回执 | 报告编码: | 1111050001202400171 | | --- | --- | | 合同编号: | 中林评约字【2024】063号 | | 报告类型: | 非法定评估业务资产评估报告 | | 报告文号: | 中林评字【2024】172号 | | 报告名称: | 沈阳萃华金银珠宝股份有限公司合并四川思特瑞锂 业有限公司股权形成的包含核心商誉资产组可收回 | | | 金额资产评估报告 | | 评估结论: | 1,453,606,100.00元 | | 评估报告日: | 2024年04月22日 | | 评估机构名称: | 北京中林资产评估有限公司 | | 答名人员: | 朱鹏明 (资产评估师) 会员编号:47200055 | ...

审计委员会委员：周颖、翁荣贵、柴钢 2024 年 04 月 07 日 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规范运 作指引》、《企业会计准则》等相关规定，沈阳萃华金银珠宝股份有限公司（以 下简称"公司"）对截至 2023 年末的各项资产进行了减值测试，判断存在发生 减值迹象的，需要计提减值准备。我们作为公司的董事会审计委员会委员，对公 司 2023 年度计提资产减值准备事项进行详细查阅和了解有关资料后，就本次资 产减值准备事项发表以下说明： 公司本次计提资产减值准备遵照并符合《企业会计准则》和公司相关会计政 策的规定，是根据相关资产的实际情况并经资产减值测试后基于谨慎性原则而作 出的决定。计提资产减值准备后，公司 2023 年 1-12 月财务报表能够更加公允地 反映截至 2023 年 12 月 31 日公司的财务状况、资产价值及经营成果，使公司关 于资产价值的会计信息更加真实可靠，具有合理性。董事会审计委员会同意本次 计提资产减值准备。 沈阳萃华金银珠宝股份有限公司董事会审计委员会 关于公司 2023 年度计提资产减值准备的合理性说明 ...

沈阳萃华金银珠宝股份有限公司 内 控 审 计 报 告 立信中联审字[2024]D-0763 号 目 录 立信中联会计师事务所(特殊普通合伙) LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 1-2 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn/ 沈阳萃华金银珠宝股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求,我们 审计了沈阳萃华金银珠宝股份有限公司(以下简称贵公司)2023年12月31日的财 务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评 价指引》的规定,建立健全和有效实施内部控制,并评价其有效性是贵公司董事会 的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性发表审 计意见,并对注意到的非财务报告内部控制的重大缺陷进行披露。 立信中联会计师事务所(特殊普通合伙) ixin Zhonglian CPAs (SPECIAL GENERAL PAR ...