Guangbo(SZ:002103) Zheng Quan Zhi Xing·2025-08-22 16:16Core Viewpoint - The investment management system of Guangbo Group Co., Ltd. aims to standardize investment behavior, reduce risks, enhance returns, and protect the rights of the company, shareholders, and creditors [1]. Group 1: General Principles - The investment behavior of the company must comply with national laws and regulations, align with national industrial policies, and adhere to the company's development strategy [1]. - Investments should focus on economic benefits, optimize resource allocation, and ensure cooperation and supervision among departments [1]. - The principle of protecting the legal rights of the company and its shareholders is emphasized [1]. Group 2: Investment Decision-Making and Procedures - The company's shareholders' meeting and board of directors are the decision-making bodies for investments, each exercising decision-making authority within their respective scopes [2]. - Certain external investment matters require board approval if they meet specific criteria, such as asset totals exceeding 10% of the company's audited total assets or net profits exceeding 10% of the audited net profits [2][3]. - Transactions involving related parties must also comply with the company's related party transaction decision-making system [4]. Group 3: Implementation and Management of External Investments - Once an external investment project is established, the company must monitor the entire implementation process [10]. - The general manager/chairman is responsible for tracking management aspects such as construction progress, capital input, and operational effectiveness [11]. - The audit department supervises investment projects and conducts audits after project completion [12]. Group 4: Financial Management and Auditing of External Investments - The company conducts a comprehensive review of investments at the end of each fiscal year and requires subsidiaries to submit financial reports regularly [20][21]. - Financial management policies and accounting estimates of subsidiaries must adhere to the company's accounting management system [21]. Group 5: Accountability for External Investments - If external investments do not meet planned expectations or result in significant losses, the company will investigate the causes and take corrective actions [24]. - Individuals responsible for causing losses due to negligence will be held accountable according to company regulations [26]. Group 6: Miscellaneous Provisions - The term "most recent audited" refers to the latest audit conducted within the last 12 months [28]. - The investment management system will take effect upon approval by the shareholders' meeting and will replace the previous major event disposal system [29][30].