KETOP(SZ:003008) Zheng Quan Zhi Xing·2025-08-10 08:16General Principles - The purpose of the external investment management system is to standardize the external investment behavior of the company, prevent investment risks, and improve investment efficiency, in accordance with relevant laws and regulations [2][3] - External investments refer to actions taken by the company for profit or value preservation, including equity investments, financial investments, and other types of investments [2] Decision-Making Authority - A specialized institution should be designated to research and evaluate the feasibility, risks, and returns of major investment projects, and report any abnormalities to the board of directors [3][4] - Certain investment matters must be approved by the board of directors and disclosed if they meet specified thresholds, such as asset totals exceeding 10% of the company's audited total assets [3][4] Investment Standards - Specific thresholds for board approval include asset totals over 50% of the company's audited total assets, or transactions involving significant revenue or profit percentages [4][5] - If investment matters do not meet the specified standards, they can be decided by the general manager's office [5][6] Financial Assistance - Financial assistance must be approved by two-thirds of the attending directors and disclosed promptly [6] - Financial assistance is subject to additional scrutiny if the recipient has a high debt ratio or if the amount exceeds 10% of the company's net assets [6] Daily Management - The board of directors should regularly monitor the progress and effectiveness of major investment projects, addressing any deviations from planned investments [7][8] - The general manager is responsible for the daily management of external investment projects [7] Accounting and Reporting - The finance department must maintain comprehensive financial records of external investments, establishing detailed accounts for each project [8] - Subsidiaries must adhere to the company's accounting policies and practices [8] Investment Recovery and Transfer - The company can recover investments under specific circumstances, such as project completion or inability to repay debts [10] - Transfers of external investments are permissible if the project deviates from the company's direction or shows continuous losses [10] Information Disclosure - The company must comply with information disclosure obligations as per relevant regulations [9] - Subsidiaries are required to provide accurate and timely information to the company for external disclosure [9]