上海复星医药（集团）股份有限公司 关于上海复星高科技集团财务有限公司的风险评估报告 根据上海证券交易所《上市公司自律监管指引第 5 号—交易与关联交易》的 要求，上海复星医药（集团）股份有限公司（以下简称"本公司"）通过查验上 海复星高科技集团财务有限公司（以下简称 "复星财务公司"）的《金融许可证》 《营业执照》等证件资料，并查阅经审计的复星财务公司 2024 年度的财务报告 和截至 2025 年 6 月 30 日未经审计的管理层报表，对其经营资质、业务和风险状 况进行了评估，具体情况报告如下： 一、复星财务公司的基本情况 复星财务公司于 2011 年 6 月经中国银行业监督管理委员会（现为"国家金 融监督管理总局"）批准成立，并于 2011 年 7 月在上海市普陀区完成工商注册手 续，同年 12 月正式开业。截至本报告出具日，复星财务公司的股权结构如下： 单位：人民币 万元 序号 股东全称 出资金额 出资比例 合计 150,000 100.00% 截至本报告出具日，复星财务公司的经营范围包括：（一）吸收成员单位存 款；（二）办理成员单位贷款；（三）办理成员单位票据贴现；（四）办理成员单 位资金结算与收付； ...

武汉东湖高新集团股份有限公司 WUHANEASTLAKEHI-TECHGROUPCO., LTD. 董事会审计委员会实施细则 董事会审计委员会实施细则 第一章 总则 第一条 为强化武汉东湖高新集团股份有限公司（以下简称"公司"） 董事会决策功能，提高公司内部控制力，确保董事会对经理层的有效监督， 完善公司治理结构，根据《中华人民共和国公司法》、《中华人民共和国证 券法》、《上市公司治理准则》、《上市公司独立董事管理办法》、《企业 内部控制基本规范》、《上海证券交易所上市公司自律监管指引第1号——规 范运作》、《武汉东湖高新集团股份有限公司章程》（以下简称"公司章 程"）及其他有关规定，公司特设立董事会审计委员会（以下简称"委员 会"），并制定本实施细则。 第二条 董事会审计委员会是董事会设立的专门工作机构，对董事会负责， 向董事会报告工作。 第三条 董事会审计委员会成员应当具备胜任工作职责的专业知识、工作 经验和良好的职业操守，保证足够的时间和精力履行委员会的工作职责，勤 勉尽责，切实有效地监督、评估上市公司内外部审计工作，促进上市公司建 立有效的内部控制并提供真实、准确、完整的财务报告。 第四条 公司应为审 ...

广博集团股份有限公司 内部控制制度 第一章 总 则 第六条 内部审计部门负责内部控制的日常监督，负责内部控制自我评价的现 场审计业务，并向董事会提交内部控制审计报告。 第七条 公司内部控制主要内容为内部控制环境、经营风险评估、内部控制活 动、信息与沟通、内部审计监督及内部控制披露等。 第一条 为了加强和规范广博集团股份公司（以下简称"公司"）内部控制管 理，提高经营效率和盈利水平，增强财务信息可靠性，维护公司资产安全防范，化解 各类风险，提升公司经营管理水平，保证国家法律法规切实得到遵守，根据《中华人 民共和国公司法》《企业内部控制基本规范》等法律、行政法规、部门规章，结合本 公司实际，制定本制度。 第二条 内部控制是指由公司董事会、经营管理层和全体员工实施的、为实现 内部控制目标而提供合理保证的过程。 第三条 公司内部控制的目标 （一）确保国家有关法律法规和公司内部规章、制度的贯彻执行； （二）提高公司经营效率和效果，提升风险防范和控制能力，促进实现公司发 展战略； （三）保障公司资产安全，提升管理水平，增进对公司股东的回报； （四）确保财务报告及相关信息披露真实、准确、完整、及时和公平。 第四条 公司内部 ...

广博集团股份有限公司 内部审计制度 第一章 总 则 第一条 为规范并保障广博集团股份有限公司(以下简称"公司") 内部审计 工作，加强公司内部审计监督和风险控制，保护公司资产的安全和完整，明确审 计部和人员的责任，根据《中华人民共和国审计法》《深圳证券交易所股票上市 规则》《深圳证券交易所上市公司自律监管指引第1号——主板上市公司规范运作》 等有关法律法规、规范性文件以及《广博集团股份有限公司章程》（以下简称 "《公司章程》"）的有关规定，结合公司实际情况，制定本制度。 第二条 本制度所称内部审计，是指由公司内部机构或者人员，对公司内部控 制和风险管理的有效性、财务信息的真实性和完整性以及经营活动的效率和效果 等开展的一种评价活动。 第二章 内部审计机构和审计人员 第九条 审计部应当履行下列主要职责： （一）对公司各内部机构、控股子公司的内部控制制度的完整性、合理性及 其实施的有效性进行检查和评估； （二）对公司各内部机构、控股子公司的会计资料及其他有关经济资料，以 及所反映的财务收支及有关的经济活动的合法性、合规性、真实性和完整性进行 审计，包括但不限于财务报告、业绩预告、业绩快报、自愿披露的预测性财务信 ...

Core Viewpoint - The importance of establishing an internal control and risk management system for futures derivatives business in enterprises is emphasized, highlighting that internal control is essential for effective risk management [1][2]. Group 1: Internal Control and Risk Management - Internal control consists of policies, systems, and processes designed to ensure normal operations, reduce errors, and prevent asset loss [1]. - Risk management is a systematic approach to identify, assess, monitor, and control various risks faced by enterprises, aiming for sustainable development under different risk conditions [1]. - The risk management framework is built upon the internal control framework, making internal control a crucial part of risk management [1]. Group 2: Hedging and Operational Guidelines - The centralized operation and management of futures and derivatives trading should be conducted by the enterprise headquarters, ensuring separation of key roles such as decision-making, order placement, risk control, compliance supervision, and market research [1]. - The primary goal of engaging in futures market hedging is to mitigate market operational risks, necessitating the establishment of a supervision system and checks and balances for operational procedures [1]. - It is essential to standardize operations in decision-making, authorization, and trading processes to enhance the enterprise's risk resistance capabilities in the futures market [1]. Group 3: Trading Motivation and Behavior - The understanding of concepts influences trading motivations, which in turn determines trading behavior; poor trading motivations can amplify trading risks [2]. - Enterprises must adhere to the original intention of risk hedging, focusing on the physical market and avoiding speculation, while accepting imperfect hedging [2]. - Fine management of basis is necessary to optimize the hedging effect [2].

Core Viewpoint - The company, Jinan Shengquan Group Co., Ltd., has announced that it has not faced any regulatory measures or penalties from securities regulatory authorities or exchanges in the past five years, as part of its compliance with relevant laws and regulations [1]. Group 1 - The company operates in accordance with the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, and the regulations of the China Securities Regulatory Commission and the Shanghai Stock Exchange [1]. - The company is in the process of applying for the issuance of convertible corporate bonds to unspecified objects [1]. - The company has conducted a self-examination and confirmed that there have been no penalties or regulatory measures taken against it by securities regulatory authorities or the Shanghai Stock Exchange in the last five years [1].

Core Viewpoint - The report evaluates the financial risks associated with the relationship between Sinopec Petroleum Engineering Technology Service Co., Ltd. and Sinopec Finance Co., Ltd., highlighting the latter's solid financial performance and risk management practices [1][7]. Company Overview - Sinopec Finance Co., Ltd. was established on July 8, 1988, as a non-bank financial institution approved by the People's Bank of China, with a registered capital of RMB 18 billion [2]. - The company is primarily engaged in providing financial services to its member units, including deposit acceptance, loan processing, and financial consulting [2]. Risk Management and Internal Control - The company has established a comprehensive risk management structure, including a board of directors, supervisory board, and various committees to ensure effective governance [3]. - Risk management focuses on internal control mechanisms, employee training, and a robust internal audit system to mitigate financial risks [3][5]. - Credit risk management is emphasized, with a structured process for credit rating, unified credit granting, and loan approval [4]. Operational and Financial Performance - As of June 30, 2025, Sinopec Finance Co., Ltd. reported monetary funds of RMB 41.163 billion and a net profit of RMB 1.117 billion [5]. - The company has maintained a stable operational status, adhering to regulatory requirements and demonstrating strong financial health [6]. Loan and Deposit Situation - As of June 30, 2025, Sinopec Petroleum Engineering Technology Service Co., Ltd. had deposits of RMB 105 million and loans totaling RMB 23.479 billion from Sinopec Finance Co., Ltd., indicating good liquidity and safety of deposits [6]. Risk Assessment Opinion - The evaluation concludes that Sinopec Finance Co., Ltd. operates within legal frameworks and has no significant risk management deficiencies, ensuring that financial transactions with Sinopec Petroleum Engineering Technology Service Co., Ltd. are secure [7].

General Principles - The purpose of the rules is to establish and improve the internal control system of Fujian Shengnong Development Co., Ltd. and enhance the internal control capabilities [1] - The audit committee is set up under the board of directors to effectively supervise the management [1] Composition of the Audit Committee - The audit committee consists of three directors who are not senior management, with independent directors making up more than half, including at least one accounting professional [4][5] - The committee members must possess relevant professional knowledge and experience [3][4] Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring the integrity of financial reporting [11][12] - The committee has the authority to propose the appointment or replacement of external auditors and evaluate their work [11][12] Meeting Procedures - The audit committee must meet at least quarterly, with additional meetings called as necessary [11][12] - Meetings can be held in person or via communication methods, ensuring all members can participate [19][20] Voting and Decision-Making - Decisions require a majority vote from the committee members present, with provisions for proxy voting [25][26] - The committee's resolutions must be documented accurately, reflecting the opinions of the members [38][39] Confidentiality and Conflict of Interest - Members must disclose any conflicts of interest and recuse themselves from voting on related matters [46][47] - Confidentiality is required regarding the committee's decisions until officially disclosed [44][54] Evaluation and Reporting - The audit committee has the right to evaluate the financial activities of the company and must report its findings to the board [50][51] - The committee is responsible for maintaining records of meetings and decisions for a minimum of ten years [44]

General Provisions - The establishment of the Audit Committee aims to enhance corporate governance, strengthen the decision-making function of the board, and ensure effective supervision of the management by the board [2] - The Audit Committee is a specialized committee under the board, responsible to the board and reporting its work [2] - Members of the Audit Committee must dedicate sufficient time and effort to fulfill their responsibilities, ensuring effective supervision and evaluation of internal and external audit work [2][4] Composition of the Committee - The Audit Committee consists of three directors, who must not hold senior management positions within the company [4] - Independent directors must account for more than half of the committee's total members [4] - The committee's members and the convener are elected by the board and must possess the necessary professional knowledge and experience [4][5] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and evaluating internal controls [6][11] - The committee is authorized to hire or dismiss external auditors and must approve financial reports before submission to the board [6][7] - The committee has the right to request special audits and access necessary documents for decision-making [8][9] Decision-Making Procedures - The Audit Committee meetings can be regular or temporary, with a minimum attendance requirement of two-thirds of the members [10][13] - Meetings must be convened by the convener, and members can delegate their voting rights to others if unable to attend [10][13] - The committee's decisions require a majority vote from the members present [13][14] Record Keeping and Confidentiality - Meeting records must be maintained, and all documents related to the committee's activities are to be archived for ten years [14][15] - Members are obligated to maintain confidentiality regarding the matters discussed in meetings [14][15] Amendments and Effectiveness - The Audit Committee's working rules are subject to amendments based on national laws and regulations, and the board has the authority to interpret these rules [16] - These rules take effect upon approval by the board [16]

三、中国电子财务公司管理层和治理层的责任 中国电子财务有限责任公司 专项审计报告 大信专审字[2025]第 1-01945 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 大信会计师事务所 WUYIGE Certified Public Accountants.LLP 电话 Telephone：+86（10）82330558 北京市海淀区知春路 1 号 Room 2206 22/F,Xueyuan International Tower 传真 Fax： +86（10）82327668 学院国际大厦 22 层 2 No.1 Zhichun Road,Haidian Dist. 网址 Internet： www.daxincpa.com.cn 邮编 100083 关于中国电子财务有限责任公司 风险评估专项审计报告 大信专审字[2025]第 1-01945 号 北京华大九天科技股份有限公司： 一、审核意见 我们接受委托，审核了后附的中国电子财务有限责任公司(以下简称"中国电子财务公 司")编制的中国电子财务有限责任公司截止 2025 年 6 月 ...