扬帆新材: 对外财务资助管理制度

Core Points - The company has established a financial assistance system to regulate external financial support, mitigate financial risks, and enhance internal controls [1][2] - The system applies to both paid and unpaid financial assistance provided to external parties, with specific exceptions outlined [2][3] - The company must adhere to strict approval processes and guidelines when providing financial assistance, ensuring compliance with relevant laws and regulations [5][6] Summary by Sections General Principles - The company must take effective measures to prevent risks when providing financial assistance [3] - Financial assistance to subsidiaries must be proportionate to the contributions of other shareholders [3][6] - The company cannot provide financial assistance to its controlling shareholders or related parties [2][3] Approval Authority and Procedures - Financial assistance must be approved by the board of directors, requiring a two-thirds majority [5][6] - Certain financial assistance scenarios must also be submitted for shareholder approval [5][6] Responsibilities and Division of Work - The finance department is responsible for assessing the risk of financial assistance recipients [7] - The internal audit department must review compliance with the financial assistance provisions [7] Information Disclosure - The company must disclose details of financial assistance within two trading days after board approval [8] - Disclosure must include the nature of the assistance, recipient information, risk prevention measures, and board opinions [8][9] Additional Provisions - The company must disclose any changes in the financial status of the assistance recipients that could affect repayment [10] - Violations of the financial assistance regulations may lead to accountability for responsible personnel [10]