Summary of Key Points Core Viewpoint - Fujian Fuguang Co., Ltd. plans to utilize temporarily idle raised funds for cash management to enhance fund efficiency and generate returns for the company and its shareholders while ensuring the safety of the raised funds and not affecting future investment projects [1][6]. Fundraising Basic Situation - Fujian Fuguang was approved to publicly issue 38.8 million shares at a price of RMB 25.22 per share, raising a total of RMB 978.54 million, with a net amount of RMB 917.70 million after deducting issuance costs [1][2]. Fund Management and Investment Projects - The raised funds are stored in a special account with a regulatory agreement in place to monitor their usage [2]. The total investment amount for the projects is RMB 76,628.20 million, with RMB 65,734.64 million allocated for specific projects [3]. Cash Management Plan - The company intends to use up to RMB 200 million of temporarily idle funds for cash management, with a maximum investment period of 12 months [4]. The investment will focus on high-safety, high-liquidity products, and will not be used for pledging or securities investment [4][5]. Decision-Making and Implementation - The board of directors has authorized the chairman to make decisions regarding the cash management, with the finance department responsible for implementation [4]. The decision is valid for 12 months from the date of board approval [4]. Impact on Operations - The cash management plan will not affect the normal implementation of future investment projects or the regular use of raised funds, and it aims to improve fund efficiency and returns for shareholders [4][6]. Verification by Sponsor Institution - The sponsor institution, Industrial Securities, has verified that the cash management plan complies with relevant laws and regulations, ensuring no change in the purpose of raised funds or harm to shareholder interests [6][7].

关于福建福光股份有限公司 法 律 意 见 书 福建至理律师事务所 地址：福州市鼓楼区洪山园路华润万象城三期 TB#写字楼 22 层单元 传真： （0591）8806 8008 电话： （0591）8806 5558 网址：http://www.zenithlawyer.com 福建至理律师事务所 关于福建福光股份有限公司 闽理非诉字〔2025〕第 145 号 致：福建福光股份有限公司 福建至理律师事务所（以下简称本所）接受福建福光股份有限公司（以下简 称公司）之委托，指派林涵、韩叙律师（以下简称本所律师）出席公司 2025 年 第二次临时股东会（以下简称本次会议或本次股东会），并依据《中华人民共和 国公司法》（以下简称《公司法》）、《中华人民共和国证券法》（以下简称《证券 法》）《上市公司股东会规则》《上海证券交易所科创板上市公司自律监管指引第 有关法律、法规、规范性文件以及《福建福光股份有限公司章程》 （以下简称《公 司章程》）之规定出具法律意见。 对于本法律意见书，本所律师声明事项： 《律师事务所从事证券法律业务管理办法》 和《律师事务所证券法律业务执业规则(试行)》等规定及本法律意见书出具日以 前已经发 ...

Core Viewpoint - The document outlines the regulations and operational guidelines for Fujian Fuguang Co., Ltd.'s financial derivatives trading activities, emphasizing risk management and compliance with relevant laws and internal policies [1][2][3]. Group 1: General Provisions - The regulations aim to standardize the financial derivatives trading business and related information disclosure to prevent risks [1]. - Financial derivatives include products such as futures, options, forwards, and swaps, which can be based on various underlying assets [1]. - The regulations apply to the company and its subsidiaries, requiring approval and disclosure for derivatives trading activities [1]. Group 2: Operational Principles - The company must adhere to principles of legality, prudence, safety, and effectiveness in its derivatives trading [2]. - All trading activities should focus on hedging to lock in costs and mitigate risks, avoiding speculative trading [2]. - Transactions are only permitted with qualified financial institutions approved by regulatory authorities [2]. Group 3: Approval Authority - The board of directors and shareholders' meeting are the primary decision-making bodies for derivatives trading [3]. - A feasibility analysis report must be submitted for board review before engaging in derivatives trading [3]. - Significant transactions, such as those exceeding 50% of the latest audited net profit or 5 million RMB, require shareholder approval [3]. Group 4: Management and Internal Processes - The finance department is responsible for managing derivatives trading, including developing annual management plans and monitoring compliance [4]. - The audit department oversees the actual operations of derivatives trading, including financial performance and adherence to regulations [4]. - Internal processes must include thorough analysis and recommendations for initiating or halting trading activities [5]. Group 5: Risk Reporting and Emergency Procedures - The finance department must promptly report significant price fluctuations and potential risks to the financial director [6]. - An emergency risk management mechanism must be activated in cases of market changes, regulatory violations, or significant losses [6]. - The audit department supervises the execution of internal risk reporting and emergency procedures [7]. Group 6: Information Disclosure and Record Management - The company is required to disclose information regarding its derivatives trading activities in accordance with regulatory requirements [7]. - All trading and delivery documents must be retained for a period of 10 years by the finance department [7]. - The regulations will be updated in accordance with any changes in relevant laws and regulations [7].