广博股份: 对外提供财务资助管理制度（2025年8月）

Core Viewpoint - The company has established a financial assistance management system to regulate its external financial assistance activities and mitigate financial risks, in compliance with relevant laws and regulations [1][2][8] Summary by Sections General Principles - The financial assistance provided by the company includes both compensated and uncompensated funding, excluding certain situations such as when the company is primarily engaged in lending activities or when the assistance is provided to subsidiaries within the consolidated financial statements that are over 50% owned [1][2] - The company must protect shareholders' rights and ensure that financial assistance is provided on an equal and voluntary basis [1][2] Approval Authority and Procedures - Financial assistance must be approved by the board of directors or the shareholders' meeting, requiring a majority of directors present to agree, with specific conditions for larger amounts or financially distressed recipients [2][3] - The company cannot provide financial assistance to related parties, including directors and major shareholders [2][3] Operational Procedures for Financial Assistance - The company must sign agreements with recipients detailing the conditions, amounts, terms, and liabilities associated with the financial assistance [4][5] - Prior to providing assistance, a risk assessment of the recipient's financial health and operational status must be conducted [5][6] Information Disclosure - The company is required to disclose details of financial assistance, including the nature of the assistance, recipient's financial status, and risk mitigation measures [6][7] - Disclosure must include the total amount of financial assistance provided and any overdue amounts [7][8] Penalties - Violations of the financial assistance regulations that result in losses or negative impacts on the company will lead to economic liability for responsible individuals, and severe cases may be referred for criminal prosecution [8]