顺发恒业: 《证券投资内控制度》

Core Points - The document outlines the internal control system for securities investment of Shunfa Hengneng Co., Ltd, approved by the board on August 20, 2025 [1] - The system aims to standardize the company's securities investment behavior and ensure the safety of company funds [2][3] - The investment activities include new stock allocation, stock repurchase, stock and depositary receipt investments, bond investments, and entrusted financial management [3] Chapter Summaries Chapter 1: General Principles - The securities investment must adhere to principles of prudence, safety, and effectiveness, focusing on risk control and investment returns [3] - The system applies to the company and its controlling subsidiaries, requiring approval for any securities investment activities [3] Chapter 2: Approval Procedures and Authority - Securities investments must be approved based on the total amount relative to the company's latest audited net assets [6] - If numerous investments occur within a year, a reasonable estimate of the investment amount can be used for approval [6] Chapter 3: Account and Fund Management - Securities investments must be conducted through company-named accounts that are reported to regulatory authorities [7] - The opening, transfer, and closure of accounts require approval from the chairman [7] Chapter 4: Investment Management and Implementation - A securities investment management team is established, led by the chairman, to oversee investment activities [8] - The administrative and financial departments have distinct responsibilities in managing securities investments [8] Chapter 5: Financial and Accounting Management - The financial management department must maintain complete accounting records for securities investments [9] - Investment proof must be obtained promptly after completing securities investments [9] Chapter 6: Risk Control - The company aims to minimize risks through various measures, including hiring external consultants if necessary [10] - A risk assessment system is established to monitor and manage securities investment projects [10] Chapter 7: Information Disclosure Management - The board must disclose investment decisions within two trading days, including investment purpose, amount, and risk control measures [11] - Confidentiality of investment information must be maintained until official disclosure [11] Chapter 8: Supplementary Provisions - The document specifies that "above" includes the number, while "below" and "exceed" do not [12] - The internal control system becomes effective upon board approval [12]