Core Viewpoint - The company has established a set of regulations to standardize its financial assistance practices, aiming to mitigate financial risks and ensure stable operations, in compliance with relevant laws and regulations [1][2]. Group 1: Financial Assistance Definition and Scope - Financial assistance refers to the provision of funds or loans by the company and its subsidiaries, either for a fee or free of charge, with certain exceptions outlined [1]. - Exemptions include assistance to subsidiaries where the company holds more than 50% ownership and other specific circumstances recognized by regulatory authorities [1]. Group 2: Approval Authority and Procedures - Financial assistance must be approved by at least two-thirds of the attending board members and disclosed promptly [2]. - Certain conditions, such as high asset-liability ratios or significant amounts of assistance, require shareholder meeting approval after board consent [2]. Group 3: Restrictions on Assistance - The company is prohibited from providing financial assistance to related parties as defined by the rules, with specific exceptions for certain affiliated companies [2][3]. - Assistance to subsidiaries with less than 50% ownership requires proportional support from other shareholders unless justified otherwise [3]. Group 4: Disclosure Requirements - The company must disclose details of financial assistance, including the nature of the assistance, the recipient's financial status, and risk mitigation measures [4][5]. - Information on the board's assessment of the recipient's ability to repay and any third-party guarantees must also be included [4]. Group 5: Monitoring and Compliance - The finance department is responsible for assessing the recipient's financial health and monitoring compliance with the assistance terms [6]. - Internal audit will oversee the compliance of financial assistance activities, and violations may lead to legal consequences for responsible personnel [6]. Group 6: Implementation and Amendments - The regulations will take effect upon approval by the shareholders and can be amended by the board [1][6].
达利凯普: 财务资助管理制度