怡合达: 对外捐赠管理制度

Core Viewpoint - Dongguan Yihua Automation Co., Ltd. has established a comprehensive system for managing external donations, ensuring compliance with relevant laws and regulations while fulfilling its social responsibilities [1][2][3]. Group 1: General Principles - The system aims to regulate the company's external donation behavior, ensuring the protection of shareholders, creditors, and employees' rights [1]. - External donations are defined as voluntary and gratuitous transfers of legally owned assets to legitimate recipients for public welfare purposes unrelated to business operations [1][2]. - The company and its subsidiaries must adhere to this system and cannot engage in external donations without authorization [1][2]. Group 2: Principles of External Donations - Donations must be voluntary and cannot create unfair market advantages for the recipient [2]. - Responsibilities must be clearly defined, prohibiting employees from making donations in their personal capacity [2]. - The company should only donate within its financial capacity, avoiding donations that could lead to losses or affect normal operations [2]. - The company must act in good faith and comply with internal decision-making rules regarding donations [2]. Group 3: Scope and Types of Donations - Eligible assets for donations include cash and physical assets, while certain assets like fixed assets and those with unclear ownership are excluded [3]. - Types of donations include: - Public welfare donations for education, health, and environmental protection [3]. - Relief donations for disaster-stricken areas and vulnerable groups [3]. - Other donations aimed at promoting social development [3]. Group 4: Decision-Making Procedures - External donations must follow strict approval procedures based on the amount donated, with different thresholds for managerial and board approval [4][5]. - Donations are categorized based on a 12-month cumulative total, with specific approval requirements for amounts exceeding 2 million yuan or 1% of the company's audited net profit [4][5]. - The finance department must analyze the impact of donations on the company's financial status before approval [5]. Group 5: Legal Responsibilities - Unauthorized donations or those made for personal gain will result in disciplinary actions against responsible personnel, including potential criminal charges [6]. - The company must maintain a detailed record of all donations, including relevant documentation and evidence [5][6]. Group 6: Implementation and Amendments - The board of directors is responsible for revising and interpreting the donation system, which takes effect upon approval [7].