剑桥科技: 对外投资管理制度

General Principles - The purpose of the external investment management system is to enhance the company's external investment management, ensure the preservation and appreciation of investments, and protect the overall image and interests of investors [1][2] - External investments are defined as various investment activities conducted by the company using monetary funds, securities, and other legally permitted asset forms to implement development strategies and enhance competitiveness [1][2] Organizational Management - The decision-making bodies for external investments include the shareholders' meeting, board of directors, and general manager, each operating within defined authority limits [2][3] - The board of directors is responsible for coordinating and organizing the analysis and research of external investment projects, providing recommendations for decision-making [2][3] - The securities department is tasked with collecting and organizing information on new investment projects, conducting preliminary evaluations, and establishing a project database [3] Approval Authority - External investment plans are categorized into short-term and long-term investments, with specific approval procedures outlined based on the scale and impact of the investments [4][5] - Investments that meet certain thresholds, such as exceeding 10% of the audited main business income or net profit, must be submitted to the board for review [4][5] - Major investments that exceed 20% of the company's latest audited net assets require special resolutions from the shareholders' meeting [5] Decision Management Procedures - The securities department conducts preliminary evaluations and submits investment suggestions to the board's strategic committee for initial review [6][7] - Following initial approval, a working group is formed to conduct feasibility analyses and prepare reports for the general manager's office and subsequent board approval [6][7] - The financial department is responsible for timely registration and financial processing of investments based on their categories and details [6][7] Financial Management and Auditing - The financial department maintains comprehensive financial records of external investment activities, ensuring detailed accounting for each project [9][10] - Regular audits are conducted on subsidiaries to ensure compliance with financial management policies and protect the company's interests [9][10] - Subsidiaries are required to submit monthly financial reports to the financial department, adhering to the company's accounting and reporting requirements [10] Reporting of Major Events - The company must comply with information disclosure obligations as per relevant laws and regulations regarding external investments [11] - Subsidiaries are responsible for timely reporting of significant events to the board, ensuring accurate and complete information is communicated [11]