天源迪科: 对外提供财务资助管理制度（2025年8月）

Core Points - The company has established a financial assistance management system to regulate its external financial assistance activities and mitigate financial risks [1][2] - The financial assistance is defined as the provision of funds or entrusted loans to subsidiaries that are more than 50% owned by the company [1][2] - The company emphasizes the protection of shareholders' rights and requires that financial assistance be provided on an equal and voluntary basis, with the recipient providing guarantees [2][3] Summary by Sections General Principles - The financial assistance system aims to ensure compliance with relevant laws and regulations, including the Securities Law and Shenzhen Stock Exchange rules [1] - Financial assistance can only be provided to subsidiaries that are more than 50% owned and do not have the company's controlling shareholders or related parties among their other shareholders [1][2] Approval Authority and Procedures - Financial assistance must be approved by at least two-thirds of the attending board members [2][3] - Certain conditions, such as an asset-liability ratio exceeding 70% or assistance exceeding 10% of the company's net assets, require additional approval from the shareholders' meeting [2][3] Operational Procedures - The finance department is responsible for assessing the financial health and risks of the recipient company before providing assistance [4][5] - A detailed application report must be submitted by the requesting unit, including financial indicators and repayment plans [5][6] Information Disclosure - The company must disclose financial assistance matters to the Shenzhen Stock Exchange, including the nature of the assistance, recipient details, and risk mitigation measures [6][7] - Any changes in the repayment ability of the recipient must be reported promptly [7][8] Penalties - Violations of the financial assistance regulations may result in economic liability for responsible personnel, and severe cases may be referred to judicial authorities [8]