Core Points - The company establishes a system for entrusted financial management to ensure the safety of funds and assets, effectively control investment risks, and protect the rights and interests of shareholders [1][2] - The entrusted financial management refers to the investment and management of the company's idle funds by professional financial institutions [1] - The system applies to the company, wholly-owned subsidiaries, and controlling subsidiaries [1] Summary by Sections General Principles - The company must use idle self-owned funds for entrusted financial management without affecting normal operations and investment needs [1] - Qualified financial institutions with good credit and financial status must be selected as trustees, and a written contract must be signed [2] - Financial products must be operated under the company's name, not under others' accounts [2] Approval and Management - Entrusted financial management reaching certain thresholds must be submitted for shareholder meeting approval, including when it exceeds 50% of total assets or 50% of net assets over 50 million [5] - The board of directors must approve entrusted financial management exceeding 10% of total assets or 10% of net assets over 1 million [6] - The company cannot delegate approval authority to individual directors or management [7] Management Responsibilities - The finance department is responsible for planning, managing, and accounting for entrusted financial management [4] - The finance department must conduct feasibility analysis and risk assessment before investment [4] - The finance department must track the progress and safety of entrusted funds and report any issues promptly [5] Supervision and Risk Control - The internal audit department supervises the financial management business, reviewing approval, operation, and fund usage [6] - The audit committee has the right to inspect entrusted financial products and may hire external professionals for assistance [6] - Any violations of laws or regulations will lead to accountability for responsible personnel [6][7]
西点药业: 委托理财管理制度