南山铝业: 山东南山铝业股份有限公司委托理财管理制度

Core Points - The company has established a management system for entrusted financial management to enhance fund operation efficiency and effectively control risks while safeguarding the interests of the company and its shareholders [1] - The entrusted financial management refers to the investment and management of idle self-owned funds through professional financial institutions under the premise of risk control [1] - The system applies to all subsidiaries within the consolidated financial statements of the company, ensuring compliance with approval authority, decision-making procedures, and information disclosure requirements [1] Chapter Summaries Chapter 1: General Provisions - The system aims to regulate the company's entrusted financial management business and is based on relevant laws and regulations [1] - Entrusted financial management is defined as the investment and management of idle funds through qualified financial institutions [1] Chapter 2: Operational Regulations - The company must adhere to principles of standardized operation, risk prevention, and cautious investment, ensuring that entrusted financial management does not affect normal operations [2] - Funds for entrusted financial management must be idle funds and should not encroach on operational and project construction funds [2] - The company is required to select high-security, good liquidity, and short-term financial products for investment [2] Chapter 3: Approval Authority - Approval from the board of directors is required for entrusted financial transactions exceeding certain thresholds, such as 1% of the latest audited net assets or 10% of the latest audited net profit [2] - Transactions that exceed 30% of net assets or 50% of net profit require additional approval from the shareholders' meeting [2] Chapter 4: Implementation and Management - The management team is responsible for the specific operations of entrusted financial management within the authority granted by the board and shareholders [3] - The finance department is tasked with evaluating the financial status, cash flow, and interest rate changes to determine the investment scale and expected returns [3] Chapter 5: Accounting Management - Upon completion of entrusted financial management, the company must obtain investment proof and timely record it in the accounts [4] Chapter 6: Risk Control and Information Disclosure - To mitigate risks, the company must select qualified financial institutions with good credit and financial status as trustees [5] - The finance department must report any significant issues related to entrusted financial management promptly [6] - The company is required to disclose essential information regarding entrusted financial management, including purpose, amount, and impact on the company [6] Chapter 7: Supplementary Provisions - The board of directors is responsible for interpreting and revising the system, which will take effect upon approval [7]