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科陆电子: 证券投资内控制度(2025年8月)

General Principles - The purpose of the securities investment internal control system is to standardize the securities investment behavior and related information disclosure of Shenzhen Kelu Electronics Technology Co., Ltd., prevent investment risks, enhance investment returns, and protect the interests of the company and its shareholders [2][3] - Securities investment refers to the company's behavior of investing in securities in the market to improve capital efficiency and obtain returns, including various forms such as new stock subscriptions, stock repurchases, and bond investments [3] Approval Authority and Procedures - Securities investments exceeding 10% of the latest audited net assets and over 10 million RMB must be approved by the board of directors, while those exceeding 50% and 50 million RMB require shareholder meeting approval [4] - The chairman of the board is responsible for securities investments, with the finance and securities departments jointly managing daily operations [5] Risk Control - The company must establish its own securities and funds accounts for investments and cannot use third-party accounts [7] - A risk control framework includes forming a skilled investment team, establishing a project screening and risk assessment system, and implementing a diversified investment strategy [6][7] Information Isolation and Internal Reporting - The company must limit the disclosure of securities investment information to a minimum number of informed personnel and ensure that investment participants do not trade the same securities [12][13] - The finance department is responsible for maintaining complete accounting records of investment funds, while the securities department must report investment status regularly to the board [16][17] Supervision of Fund Usage - The audit department supervises the usage and custody of investment funds and conducts periodic audits [18] - Independent directors have the right to inspect the usage of investment funds and may hire external auditors if necessary [19] Information Disclosure - The company must analyze and disclose securities investment information according to relevant regulations and must report on investment activities in periodic reports [20][21]