*ST观典: 委托理财管理制度

Core Points - The company establishes a management system for entrusted financial management to enhance fund operation efficiency and control risks while protecting the interests of the company and its shareholders [1][2] Group 1: General Principles - The entrusted financial management refers to the use of idle self-owned funds for short-term, low-risk financial products, primarily focusing on capital-preserving fixed and floating income products, prohibiting investments in non-capital-preserving products [1][2] - The system applies to all companies within the consolidated financial statements of the company, requiring strict adherence to approval authority, decision-making procedures, and information disclosure [1][2] Group 2: Operational Regulations - The company must ensure that entrusted financial management does not affect normal operations and business development, using only idle funds [2][3] - Financial products must be high in safety, good in liquidity, and short-term (not exceeding 12 months), with a focus on capital-preserving products [2][3] - The company is prohibited from using entrusted financial management funds for stock and derivative products, securities investment funds, or investments aimed at securities [2][3] Group 3: Approval Authority - If the entrusted financial management transaction amount exceeds 10% of the latest audited net assets and is over 10 million RMB, it must be approved by the board of directors before investment [3] - For amounts exceeding 50% of the latest audited net assets and over 50 million RMB, it requires both board and shareholder meeting approvals [3] Group 4: Implementation and Management - The finance department is responsible for the specific operations of entrusted financial management, including fund allocation, risk assessment, and monthly reporting [4][5] - A regular reporting mechanism is established for the finance department to report monthly on the status and returns of entrusted financial management [5][6] Group 5: Risk Control and Information Disclosure - The company must select qualified financial institutions with good credit and financial status as trustees, signing written contracts to clarify rights and obligations [6][7] - The company is required to disclose information regarding entrusted financial management, including purpose, type, amount, source of funds, and risk control measures [6][7]