蒙娜丽莎: 对外投资管理制度（2025年7月）

Core Viewpoint - The document outlines the external investment management system of Mona Lisa Group Co., Ltd., aiming to standardize investment behaviors, mitigate risks, and enhance investment efficiency in compliance with relevant laws and regulations [1]. Chapter 1: General Principles - The external investment refers to various forms of investment activities made by the company using cash, physical assets, and intangible assets, including equity investments in other enterprises [1]. - The company's external investments must align with national laws, industry policies, and the company's development strategy to enhance competitiveness and promote sustainable development [1]. Chapter 2: Investment Decision-Making - External investment matters must be submitted for review based on specific asset thresholds, such as transactions involving assets exceeding 10% of the company's audited total assets requiring board approval, and those exceeding 50% requiring shareholder approval [2]. - Transactions involving net assets or profits exceeding certain thresholds also require board and potentially shareholder approval, with specific monetary limits set for each category [2]. - If the investment does not meet the specified thresholds, the decision can be made by the company's chairman [3]. Chapter 3: Role Division - The department responsible for external investment management must conduct feasibility studies and evaluations before project initiation, considering the company's business scale and expected investment returns [5]. - The financial management center is tasked with managing the finances of external investments, including funding procurement and compliance with legal procedures [5]. Chapter 4: Execution Control - The company must consider expert opinions and key investment indicators, such as cash flow and investment risks, before finalizing investment plans [8]. - After approval, authorized personnel must implement the investment plan and ensure proper documentation and asset transfer [8]. - Assets used for investment must be evaluated by qualified institutions [8]. Chapter 5: Investment Disposal - The company must control the disposal of investment assets, ensuring compliance with established limits and obtaining necessary approvals [10]. - In cases of investment termination, a comprehensive review of the invested entity's assets and liabilities must be conducted [10]. Chapter 6: Tracking and Supervision - The responsible department must track the investment project's implementation and report to the board at least annually for three years [12]. - The audit committee and internal audit department are responsible for supervising investment activities, ensuring compliance with regulations and proper documentation [11]. Chapter 7: Supplementary Provisions - Any matters not covered by this system will be governed by relevant national laws and regulations [12]. - The system will take effect upon approval by the company's shareholders [12].