来伊份: 投资融资管理制度（2025年6月修订）

Core Viewpoint - The investment and financing management system of Shanghai Laiyifen Co., Ltd. aims to strengthen internal control, standardize investment behaviors, reduce risks, enhance economic benefits, and protect the company's legal rights [1]. Group 1: Investment and Financing Decisions - The investment decisions include internal investments (e.g., store expansion, logistics base construction, new product development) and external investments (e.g., acquiring future returns through monetary funds, equity, or assessed assets) [1][2]. - External investments are categorized into short-term (up to one year) and long-term (over one year) investments, with specific examples provided for each category [2]. - The company must comply with national laws and regulations, as well as its own articles of association, in all investment activities [1]. Group 2: Approval Authority - Certain investment matters require board approval if they meet specific thresholds, such as asset totals exceeding 50% of the company's audited total assets or net assets exceeding 50% of the audited net assets with amounts over 50 million yuan [6]. - Other investment matters require board approval if they exceed 10% of the company's audited total assets or net assets, with minimum amounts specified [7]. - The chairman and president can approve other investment matters within the authorized scope of the board and shareholders [8]. Group 3: Project Management - The project initiation process involves identifying potential projects based on the company's development strategy and conducting preliminary investigations to compile a project proposal or feasibility report [11]. - The investment management department evaluates proposed projects, assessing risks, funding sources, and potential returns before submitting them for further approval [13]. - Approved projects must adhere to strict financial management principles, including dedicated fund usage and regular reporting [18][19]. Group 4: Short-term Investments - The company can engage in low-risk short-term investments, such as money market funds and government bonds, while avoiding high-risk securities [21]. - The finance center is responsible for preparing short-term investment plans based on market research and the company's cash flow situation [22]. Group 5: Major Asset Restructuring - Major asset restructuring involves significant changes to the company's main business, assets, or income through asset transactions outside of regular operations [24]. - The decision-making process for major asset restructuring includes preliminary research, feasibility analysis, and board approval [24][20]. Group 6: External Financing - External financing can be achieved through equity financing (issuing stocks) or debt financing (borrowing funds) [21]. - The finance center initiates borrowing requests based on the company's operational needs, which must then be approved according to established procedures [21]. Group 7: Compliance and Oversight - The company must fulfill information disclosure obligations in accordance with relevant laws and regulations during investment activities [29]. - The internal control department has the authority to supervise and audit investment activities to ensure compliance with established procedures [30].