鑫铂股份: 对外投资管理制度（2025年8月修订）

Core Viewpoint - The document outlines the external investment management system of Anhui Xinbo Aluminum Industry Co., Ltd, aiming to strengthen internal controls, standardize investment behaviors, and enhance investment efficiency while ensuring compliance with relevant laws and regulations [1]. Group 1: General Principles - The external investment refers to various forms of investment activities conducted by the company to obtain future returns, including risk investments, long-term equity investments, entrusted financial management, and other external investments [1][2]. - The principles of external investment include compliance with national laws and regulations, alignment with the company's medium to long-term development plans, and prioritizing benefits [2]. Group 2: Decision-Making Structure - The decision-making bodies for external investments include the shareholders' meeting, the board of directors, and the chairman, each with specific authority [4]. - Certain investment transactions require board approval and must be submitted to the shareholders' meeting if they meet specified thresholds, such as asset totals exceeding 50% of the company's audited total assets [5][6]. Group 3: Investment Management Procedures - The investment business department is responsible for initial evaluations and recommendations for external investments, which must be approved by the general manager before further analysis and feasibility studies are conducted [16][17]. - A feasibility study report must be prepared and submitted for approval based on the established decision-making procedures [18]. Group 4: Financial Management and Auditing - The finance department is tasked with comprehensive financial records and accounting for external investment projects, ensuring compliance with accounting standards [24]. - Regular audits of investment projects and subsidiaries are mandated to ensure financial integrity and compliance with internal policies [26][29]. Group 5: Post-Investment Management - The company can recover investments under specific circumstances, such as the expiration of the investment term or the inability of the invested entity to repay debts [32]. - The company may also transfer investments if they no longer align with business development plans or if the projects are consistently unprofitable [33].