日久光电: 子公司管理制度

Group 1 - The company establishes a management system for its subsidiaries to enhance governance, protect investor rights, and promote healthy development [1] - Subsidiaries are defined as independent legal entities, including wholly-owned and controlling subsidiaries [1] - The relationship between the company and its subsidiaries is one of equal legal status, with the company holding shareholder rights and responsibilities for guidance and supervision [2] Group 2 - Subsidiaries must operate independently while adhering to the company's overall objectives and governance structures [2][3] - Subsidiaries are required to provide timely and accurate information regarding their operational performance and financial status to the company [3] - A strict document management system must be established by subsidiaries to safeguard important corporate documents [3] Group 3 - The company is responsible for recommending or appointing directors and senior management for its subsidiaries [4] - Appointed personnel must comply with legal obligations and act in the best interests of both the company and the subsidiaries [4][5] - Subsidiaries must establish standardized labor and personnel management systems [5] Group 4 - Subsidiaries are required to follow the company's financial management policies and submit financial reports in a timely manner [5][6] - The company’s finance department oversees the financial management of subsidiaries, ensuring compliance with accounting standards [5][6] - Financial reports submitted by subsidiaries must include balance sheets, income statements, and cash flow statements [6] Group 5 - Subsidiaries must adhere to the company's investment decision-making processes and management systems [7] - Major transactions, such as asset purchases or sales, must be submitted for approval to the company's board of directors [7] - Any actions taken beyond authorized limits that result in losses will lead to disciplinary measures against responsible personnel [7] Group 6 - The chairman or executive director of the subsidiary is responsible for information disclosure management [8] - Subsidiaries must report significant events to the company’s board secretary, including major transactions and changes in corporate structure [8][9] - Media interviews must be approved by the company to prevent unauthorized disclosure of sensitive information [9] Group 7 - The company conducts regular audits of its subsidiaries to ensure compliance with financial and operational standards [10] - Subsidiaries must cooperate fully during audits and provide all necessary documentation [10] - Audit findings must be addressed promptly, with corrective action plans submitted to the company [10]