恒基达鑫: 对外提供财务资助管理制度(2025年9月)

Core Points - The company has established a financial assistance management system to regulate its operations and protect the rights of investors [1][2] - The system outlines the approval process for providing financial assistance, requiring majority board approval and, in certain cases, shareholder approval [2][5] - The company is prohibited from providing financial assistance to related parties, including directors and major shareholders [3][4] - A risk assessment must be conducted before providing financial assistance, and the company must disclose relevant information regarding the assistance provided [5][6] Chapter Summaries Chapter 1: General Provisions - The purpose of the financial assistance management system is to enhance the company's operational standards and promote the healthy development of the SME board market [1] - Financial assistance includes both paid and unpaid funding, with specific exceptions outlined [1] Chapter 2: Approval of Financial Assistance - Financial assistance requires approval from more than half of the board and two-thirds of attending directors [2] - Certain conditions necessitate shareholder approval, such as when the assistance exceeds 10% of the company's audited net assets [2] Chapter 3: Internal Execution Procedures - A risk assessment report must be prepared before providing financial assistance, covering various financial and operational aspects of the recipient [5] - The finance department is responsible for tracking and supervising the recipient after the assistance is granted [5] Chapter 4: Information Disclosure - The company must disclose details of the financial assistance within two trading days after board approval, including the purpose and recipient's financial status [6] - Additional disclosures are required if the recipient fails to repay or faces financial difficulties [6] Chapter 5: Penalties - Violations of the financial assistance regulations may lead to economic liability for responsible personnel, and severe cases may result in criminal prosecution [7] Chapter 6: Supplementary Provisions - The financial assistance management system will be implemented upon board approval and is subject to relevant laws and regulations [7]