广博股份: 委托理财管理制度（2025年8月）

Core Viewpoint - The company has established a set of regulations for entrusted financial management to ensure the safety of its funds and assets, effectively prevent investment risks, and protect the legal rights of shareholders and the company [1]. Group 1: General Principles - The company defines entrusted financial management as the act of delegating investment and management of its assets to qualified financial institutions [1]. - The company's subsidiaries are treated as part of the company's entrusted financial management activities and must adhere to the same approval processes [1]. - The company is prohibited from using entrusted financial management to circumvent necessary asset purchase or investment review procedures [1]. Group 2: Operational Rules for Entrusted Financial Management - The company must select qualified financial institutions with good credit and financial status for entrusted financial management and sign written contracts detailing the investment amount, duration, and responsibilities [2]. - Entrusted financial management aims to enhance the efficiency of fund usage and increase cash asset returns while ensuring safety and liquidity [2]. - The company must establish entrusted financial management accounts in its name and cannot use other companies' or personal accounts for related activities [2]. Group 3: Approval Authority and Information Disclosure - The approval process for entrusted financial management must comply with relevant laws and the company's internal regulations [3]. - The company must disclose information regarding entrusted financial management within two trading days after relevant decisions are made by the board or shareholders [3][4]. - If the entrusted financial management amount exceeds 10% of the company's latest audited net assets and is over 10 million RMB, it requires board approval and timely disclosure [4]. Group 4: Management of Financial Activities - The finance department is responsible for the execution of entrusted financial management, including content review and risk assessment [6][7]. - The audit department will supervise and audit the entrusted financial management activities quarterly, ensuring compliance with approval and operational procedures [7]. - Confidentiality measures must be adhered to by all personnel involved in entrusted financial management to protect sensitive information [8]. Group 5: Risk Reporting and Handling Procedures - The finance department must report any adverse factors or uncertainties to the financial head and, if necessary, to the board for further decisions [8]. - The company must disclose any significant risks related to financial products and the measures taken to ensure fund safety [6]. Group 6: Other Matters - The regulations will be implemented upon approval by the company's board and may be revised as necessary based on actual work conditions [8].