塞力医疗: 融资管理制度（2025年8月）

Core Points - The financing management system of Cyrus Medical Technology Group aims to standardize financing activities, enhance financial monitoring, reduce financing costs, and effectively prevent financial risks while protecting the rights of shareholders [1][2]. Group 1: General Principles - The financing activities are applicable to the company and its wholly-owned and controlling subsidiaries, with reference for joint ventures [1]. - The financing referred to in this system is limited to debt financing, excluding equity financing [1]. - Financing activities should align with the company's medium to long-term strategic development plan, considering factors such as capital structure, debt repayment capability, and long-term versus short-term benefits [1]. Group 2: Internal Control Objectives - The internal control objectives for financing activities include ensuring appropriate review before financing occurs, compliance with legal regulations, accurate interest and dividend payments, and reasonable confirmation of shareholder rights [2]. Group 3: Organization and Responsibilities - The company manager is responsible for overseeing financing management, including organizing the financing management system, planning, and supervising financing activities [3]. - The finance department conducts regular and irregular audits of financing activities [3]. - The management of subsidiaries is responsible for approving financing projects within the board's authorized scope [3]. Group 4: Financing Decision Management - Borrowing from banks must comply with relevant regulations, prioritizing the company's reputation and timely repayment to avoid penalties [3][4]. - Financing matters must be approved by the manager, board of directors, and shareholders based on the amount of financing relative to the company's audited net assets [5][6]. Group 5: Financing Process Management - Key financing processes include determining funding needs, preparing financing plans, selecting financing methods, signing contracts, and managing interest and dividend payments [6]. Group 6: Financing Result Evaluation - The finance department is responsible for evaluating financing results, ensuring legal authorization, compliance with regulations, and assessing the actual benefits and future impacts of financing [6].