国晟科技: 对外投资管理办法（2025年修订）

General Principles - The purpose of the investment management measures is to strengthen the management of the company's external investment activities, standardize investment behavior, improve capital operation efficiency, and protect the interests of the company and its shareholders [1] - The term "investment" refers to the company's external investment activities, including monetary funds and various forms of assets such as real estate, machinery, equipment, and intangible assets [1][2] - External investments are categorized into short-term and long-term investments based on the duration, with short-term investments being those that can be liquidated within one year and long-term investments exceeding one year [1][2] Approval Authority - The approval of external investments must strictly follow the relevant laws, regulations, and the company's internal rules [2][3] - The company implements a professional management and hierarchical approval system for external investments [2] Organizational Management - The company's shareholders' meeting and board of directors serve as the decision-making bodies for external investments, with the board's strategic committee responsible for coordinating and organizing investment project analysis [2][3] - The external investment management department is tasked with analyzing new investment projects, proposing investment suggestions, and overseeing major activities such as equity investments and asset restructuring [3][4] Decision Management - For short-term investments, the financial department is responsible for timely recording and processing related accounts [4][5] - Long-term investment projects require initial evaluation by the external investment management department, followed by approval from the board of directors [5][6] Financial Management and Auditing - The financial department must maintain comprehensive financial records of external investment activities and ensure compliance with accounting standards [8][9] - Each subsidiary must submit financial reports to the company's financial department monthly, adhering to the company's accounting information disclosure requirements [8][9] Reporting and Information Disclosure - The company must fulfill its information disclosure obligations according to relevant laws and regulations [9] - Subsidiaries are required to provide accurate and complete information to the company in a timely manner for external disclosure [9]