Qianjing Landscape(SH:603778) Zheng Quan Zhi Xing·2025-08-01 16:23Core Viewpoint - The document outlines the financial assistance management system of Guosheng Shian Technology Co., Ltd., aimed at regulating external financial assistance, preventing financial risks, and ensuring sound corporate governance and internal control [1][3]. Group 1: General Provisions - The system applies to Guosheng Shian Technology Co., Ltd. and its subsidiaries regarding external financial assistance [3]. - Financial assistance includes monetary funds, physical assets, and intangible assets provided to external entities, such as loans, expense coverage, and asset usage rights [3]. - The assistance is restricted to entities within the consolidated financial statements of the company, excluding those with controlling shareholders or actual controllers [3][4]. Group 2: Approval Authority and Procedures - Financial assistance transactions require approval from more than half of the board of directors and must be disclosed promptly [4]. - Specific conditions necessitate submission to the shareholders' meeting, including assistance amounts exceeding 10% of the latest audited net assets or if the recipient's debt ratio exceeds 70% [4]. - The board must evaluate the reasons for assistance, assessing the recipient's asset quality, operational status, industry outlook, and repayment ability [4][5]. Group 3: Responsibilities and Division of Labor - The finance department is responsible for risk assessment of the financial assistance recipient, while the audit department reviews this assessment [5]. - After approval, the finance department handles the execution of financial assistance and monitors the recipient's repayment status [5][6]. - The audit department ensures compliance with the financial assistance regulations [5]. Group 4: Information Disclosure - The company must disclose details of the financial assistance, including the recipient's information, assistance amount, and repayment terms [6]. - Risk mitigation measures must be disclosed, including any guarantees provided by third parties [6]. - The company is required to report on overdue financial assistance and the cumulative amount provided [6][7]. Group 5: Supplementary Provisions - Violations of the financial assistance regulations may lead to economic liability for responsible personnel [7]. - The system will be revised in accordance with national laws and regulations, and any inconsistencies will be resolved in favor of the latter [7][8]. - The system becomes effective upon approval by the shareholders' meeting [8].