芯原股份: 对外投资管理制度（2025年7月修订）

Core Points - The article outlines the external investment management system of Chipone Technology (Shanghai) Co., Ltd, aimed at regulating external investment behavior, enhancing management, and safeguarding investor interests [2][3][4] Group 1: General Principles - The external investment refers to the company's activities to invest monetary funds, equity, or assessed physical or intangible assets for future returns [2] - Investments are categorized into short-term (up to 1 year) and long-term (over 1 year) investments, with specific types defined for each category [2][3] - The investment behavior must comply with national regulations and align with the company's long-term development strategy [3][4] Group 2: Approval Authority - The company implements a professional management and hierarchical approval system for external investments [6] - The decision-making bodies for external investments include the shareholders' meeting, board of directors, and the president, each with defined authority [8][9] Group 3: Investment Management Organization - The board's strategic committee is responsible for researching major investment decisions and may form an investment review group for preparatory work [9] - The president is the main responsible person for implementing external investments, overseeing resources, and reporting progress to the board [9][10] Group 4: Investment Procedures - Short-term investment procedures involve the finance department preparing cash flow statements and investment proposals for approval [17] - Long-term investment procedures require the investment development department to conduct environmental assessments and prepare feasibility reports for approval [22][23] Group 5: Transfer and Recovery of Investments - The company can recover investments under specific circumstances, such as force majeure or contractual termination [32] - Investment transfers are permitted if projects deviate from the company's direction or show continuous losses [33][34] Group 6: Financial Management and Auditing - The finance department is responsible for comprehensive financial records and accounting for external investments [41] - Regular audits of subsidiaries are mandated to ensure compliance with financial management policies [43][44] Group 7: Reporting and Disclosure - The company must adhere to legal and regulatory requirements for information disclosure regarding external investments [48] - Subsidiaries are required to report significant events and financial statuses to the board promptly [50][51]