达威股份: 对外投资管理办法

Core Points - The company aims to strengthen internal controls over external investment activities, standardize investment behavior, mitigate risks, and enhance investment efficiency [1] - External investments are defined as actions taken to expand operational scale and improve capital efficiency, targeting long-term returns through various forms of investment [1] - All external investments must comply with national regulations and align with the company's long-term development strategy [1] Investment Decision - The decision-making bodies for external investments include the shareholders' meeting, board of directors, and the chairman, with specific thresholds for approval based on asset value and revenue [2] - Investments exceeding certain thresholds must be submitted for shareholder approval, while others can be authorized by the board [2][3] Project Evaluation and Management - A feasibility study must be conducted before project initiation, considering the current business scale and expected returns [4] - The finance department is responsible for managing the financial aspects of external investments, including funding and compliance with legal requirements [4] Execution Control - Investment plans must be approved by the relevant authorities, detailing funding amounts and responsibilities [5] - Contracts must be signed before any payments are made, and asset evaluations are required for non-cash investments [5][6] Tracking and Supervision - The company must monitor investment projects post-implementation, reporting on performance and any discrepancies annually for three years [8] - The internal audit department is responsible for overseeing compliance and ensuring proper management of investment-related documents [9]