Zheng Quan Zhi Xing·2025-07-23 12:21Core Viewpoint - The article outlines the management system for entrusted financial management at Shenzhen Bosijie Technology Co., Ltd, aiming to regulate investment behavior, control risks, and enhance asset security and returns for the company and its shareholders [2][3]. Group 1: General Principles - The entrusted financial management system is established in accordance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The system applies to the company and its wholly-owned and controlling subsidiaries [3]. Group 2: Definitions and Regulations - "Entrusted financial management" refers to the act of the company, under permissible national policies, entrusting financial institutions to invest idle funds to improve efficiency and increase cash asset returns [3]. - The company must ensure that the use of idle self-owned funds for entrusted financial management does not affect normal operations and project construction [3]. Group 3: Approval Authority - If the entrusted financial management amount exceeds 50% of the company's latest audited net assets and is over 50 million yuan, it requires board approval and submission to the shareholders' meeting [5]. - For amounts exceeding 10% of the latest audited net assets and over 10 million yuan, board approval is also required, along with timely information disclosure [5]. Group 4: Information Disclosure - The company must disclose details of entrusted financial management, including purpose, amount, method, and duration, as well as the source of funds [8]. - In case of significant risks or changes in the financial management products, the company must promptly disclose relevant information and measures taken to ensure fund safety [9]. Group 5: Management and Operation - The finance department is responsible for managing entrusted financial management, including preparing annual plans, conducting feasibility analyses, and ensuring timely recovery of principal and interest [12][13]. - The company must select qualified financial institutions with good credit and financial status as trustees and sign written contracts detailing the terms of the entrusted management [13]. Group 6: Supervision and Risk Control - The audit department is responsible for daily supervision of financial management products, including pre-approval, ongoing monitoring, and post-audit [18]. - Independent directors and the audit committee have the authority to inspect and review the status of entrusted financial management products [19][20].