新华都特种电气股份有限公司 新华都特种电气股份有限公司 董事会审计委员会工作细则 第一章 总 则 第一条 为推进新华都特种电气股份有限公司（以下简称"公司"）提高治 理水平，规范公司董事会审计委员会的运作，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》《深 圳证券交易所上市公司自律监管指引第 2 号——创业板上市公司规范运作》等相 关法律、法规和规范性文件及《新华都特种电气股份有限公司章程》（以下简称 《公司章程》）的规定，制定本工作细则。 第二条 董事会审计委员会是董事会下设的专门委员会，对董事会负责，向 董事会报告工作。 董事会审计委员会工作细则 二○二五年八月 新华都特种电气股份有限公司 董事会审计委员会工作细则 第二章 审计委员会的设立与运行 第三条 审计委员会委员由 3 名不在公司担任高级管理人员的董事组成，其 中独立董事 2 名，由独立董事中会计专业人士担任召集人。 审计委员会成员应当具备履行审计委员会工作职责的专业知识、工作经验和 良好职业操守，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、评估公司内外部审计工作， ...

法兰泰克重工股份有限公司 董事会审计委员会实施细则 二〇二五年八月 第一章 总 则 第一条 为强化董事会决策功能，做到事前审计、专业审计，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》（以下简称 "《公司法》"）、《上市公司治理准则》《上市公司独立董事管理办法》《上 海证券交易所上市公司自律监管指引第 1 号——规范运作》《法兰泰克重工股份 有限公司章程》（以下简称"《公司章程》"）等规定，公司特设立董事会审计 委员会，并制定本实施细则。 第二条 审计委员会是董事会按照《公司章程》设立的专门工作机构，行使《公 司法》规定的监事会的职权，并主要负责审核公司财务信息及其披露、监督及评 估内外部审计工作和内部控制。 第二章 人员组成 第三条 审计委员会由三名董事组成，独立董事过半数并由独立董事中会计专业 人士担任召集人，审计委员会的成员应当为不在公司担任高级管理人员的董事， 召集人应当为会计专业人士。 （一） 监督及评估外部审计工作，提议聘请或者更换外部审计机构； （二） 监督及评估内部审计工作，负责内部审计与外部审计的协调； （三） 审核公司的财务信息及其披露； （四） 监督及评估 ...

无锡锡南科技股份有限公司 第一章 总 则 第一条 为规范无锡锡南科技股份有限公司（以下简称"公司"）内部审计 工作，提高内部审计工作质量，保护投资者合法权益，根据《中华人民共和国公 司法》《中华人民共和国证券法》《中华人民共和国审计法》《深圳证券交易所 创业板股票上市规则》《深圳证券交易所上市公司自律监管指引第 2 号——创业 板上市公司规范运作》等法律、法规、规章、规范性文件以及《无锡锡南科技股 份有限公司章程》（以下称"《公司章程》"）的有关规定，结合公司实际情况， 制定本制度。 （四）确保公司信息披露的真实、准确、完整和公平。 第五条 公司董事会应当对内部控制制度的建立健全和有效实施负责，重要 的内部控制制度应当经董事会审议通过。 公司董事会及其全体成员应当保证内部控制相关信息披露内容的真实、准确、 完整。 第二章 内部审计组织机构及工作职责 第六条 公司设审计部，负责公司内部审计。内部审计部门对董事会负责， 向董事会报告工作。公司设立审计委员会，指导和监督内部审计部门工作。 第二条 本制度适用于对公司各内部机构、控股子公司以及具有重大影响的 参股公司就与财务报告和信息披露事务相关的所有业务环节所进行的 ...

Core Points - The document outlines the operational guidelines for the Audit Committee of Yonghui Supermarket Co., Ltd, aiming to enhance corporate governance and ensure compliance with relevant laws and regulations [1][4][5] Group 1: Audit Committee Composition - The Audit Committee consists of at least three members appointed from the Board of Directors, with a majority being independent directors [5][6] - Independent directors can serve on the committee for a maximum of six consecutive years [3] - The committee must include members with professional knowledge and business experience relevant to its responsibilities [5][6] Group 2: Audit Committee Responsibilities - The Audit Committee is responsible for supervising and evaluating the work of external auditors and internal audit functions [8][9] - It must review financial reports and ensure the accuracy and completeness of financial disclosures [11][18] - The committee is tasked with overseeing the company's internal control systems and ensuring compliance with legal and regulatory requirements [12][13] Group 3: Meetings and Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as necessary [30][32] - A quorum for meetings requires the presence of at least two-thirds of the committee members [29] - Meeting records must be maintained for a minimum of ten years, and all attendees are bound by confidentiality [33][36] Group 4: Information Disclosure - The company must disclose the Audit Committee's annual performance and meeting details alongside its annual report [38] - If the Board of Directors does not adopt the Audit Committee's recommendations, the company must disclose the reasons for this decision [39]

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].

中南红文化集团股份有限公司 第二条 为使审计委员会规范、高效地开展工作，公司董事会 根据《中华人民共和国公司法》 （以下简称《公司法》） 、《上市公司 治理准则》《上市公司独立董事管理办法》等有关法律、法规、规 范性文件及《中南红文化集团股份有限公司章程》（以下简称《公 司章程》 ）的有关规定，制订本议事规则。 第三条 审计委员会是董事会下设专门工作机构，对董事会负 责并报告工作。 第四条 审计委员会依据《公司章程》和本议事规则的规定独 立履行职权并行使《公司法》规定的监事会的职权，不受公司任何 其他部门和个人的干预。 审计委员会议事规则 第一章 总 则 第一条 为规范公司运作，提高中南红文化集团股份有限公司 （以下简称"公司"）董事会工作效率，保证董事会程序和决议的 合法性，提高内部控制能力，健全公司内部控制制度，完善公司内 部控制程序，公司董事会特决定设立中南红文化集团股份有限公司 董事会审计委员会（以下简称"审计委员会" ）。 第五条 审计委员会所作决议，必须遵守《公司章程》、本议 事规则及其他有关法律、法规的规定；审计委员会决议内容违反《公 司章程》、本议事规则及其他有关法律、法规的规定，该项决议无 ...

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].

第二条 本制度所称内部审计，是指由公司内部机构或人员，对其内部控制 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。 第三条 本制度所称内部控制，是指公司董事会、监事会、高级管理人员及 其他有关人员为实现下列目标而提供合理保证的过程： (一) 企业经营目标 引力传媒股份有限公司 内部审计制度 第一章 总 则 第一条 为了进一步规范公司内部审计工作,明确内部审计机构和人员的责 任，保证审计质量，明确审计责任，促进经营管理，提高经济效益，根据《中华 人民共和国审计法》、《审计署关于内部审计工作的规定》、《中国内部审计准 则》、《上海证券交易所上市公司内部控制指引》、《引力传媒股份有限公司董 事会审计委员会工作规则》及《引力传媒股份有限公司章程》的规定，结合公司 实际情况制定本制度。 (二) 遵守国家法律、法规、规章及其他相关规定； (三) 提高公司经营的效率和效果； (四) 保障公司资产的安全； (五) 确保公司信息披露的真实、准确、完整和公平。 第四条 本制度经审计委员会审议通过后，公司内部机构或职能部门、控股 子公司以及具有重大影响的参股公司依照本制度接受内部审计监 ...

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]