Core Viewpoint - The document outlines the internal control defect recognition standards for Shenzhen Lianjian Optoelectronics Co., Ltd, emphasizing the importance of establishing effective internal control systems to ensure the company's healthy development and compliance with regulatory requirements [1][6]. Internal Control Defect Classification - Internal control defects are categorized into design defects and operational defects, with design defects arising from the absence of necessary controls or unreasonable existing controls, while operational defects occur due to improper execution of otherwise effective controls [2][3]. - Defects are further classified by severity into major defects, important defects, and general defects, with major defects potentially leading to significant deviations from control objectives [2][3]. Financial Reporting Defects - The company establishes quantitative standards for evaluating financial reporting internal control defects, with thresholds set at 5% of total assets, net assets, and net profit for major defects, and lower thresholds for important and general defects [2][3]. - Qualitative indicators for major defects include fraud by directors and senior management, significant misstatements identified by external audits, and ineffective internal control oversight [3][4]. Non-Financial Reporting Defects - Non-financial reporting internal control defects are also evaluated using quantitative and qualitative standards, with major defects defined by losses exceeding 50 million yuan and important defects defined by losses between 1 million and 50 million yuan [4][5]. - Qualitative indicators for major non-financial reporting defects include violations of laws and regulations, unscientific decision-making processes, and systemic failures in important business controls [4][5]. Implementation and Governance - The recognition standards apply to the company and its subsidiaries, with the board of directors responsible for revisions and interpretations of the standards [6]. - The standards will be implemented upon approval by the board and will be revised in accordance with national laws and regulations [6].

Core Viewpoint - The report evaluates the ongoing risks associated with the financial transactions between Chongqing Taiji Industrial (Group) Co., Ltd. and China National Pharmaceutical Group Financial Co., Ltd., confirming the latter's compliance with regulatory requirements and sound risk management practices [1][9]. Group 1: Basic Information of China National Pharmaceutical Group Financial Co., Ltd. - Established in February 2012, the company is a non-bank financial institution approved by the former China Banking Regulatory Commission [1]. - The registered capital is RMB 2.2 billion, with 100% ownership by its shareholders [1]. - The business scope includes accepting deposits, providing loans, bill discounting, and various financial advisory services [1]. Group 2: Internal Control and Risk Management - The company has established a comprehensive internal control system, including a governance structure with a board of directors and various committees [2][3]. - A risk management department and an internal audit department are in place to oversee business activities and ensure compliance with established procedures [2][3]. - The internal control system includes specific guidelines for settlement and credit operations, ensuring effective risk management [3][4]. Group 3: Operational and Financial Performance - As of June 30, 2025, the total assets of the company amounted to RMB 41.867 billion, with a loan balance of RMB 17.319 billion and an operating income of RMB 372 million [6][7]. - The company has maintained stable operations and steady growth across its various business lines since its inception [6][7]. Group 4: Regulatory Compliance - As of June 30, 2025, all regulatory indicators of the company met the required standards, including a loan-to-deposit ratio of 43.41% [8]. - The company has not encountered any significant deficiencies in its risk control systems related to financial reporting and management [7][9]. Group 5: Risk Assessment Conclusion - The company possesses valid financial licenses and has adhered to the regulations set forth in the Enterprise Group Financial Company Management Measures [9]. - The risk management practices of the company are deemed effective, with no major flaws identified in its operations [9].

Core Viewpoint - The internal control system of Zhongnan Hong Culture Group Co., Ltd. aims to enhance management efficiency, risk prevention capabilities, and sustainable development by adhering to relevant laws and regulations [1][2]. Group 1: Internal Control Objectives and Principles - The internal control objectives include ensuring legal compliance, asset security, accurate financial reporting, and improving operational efficiency [3][4]. - Key principles of internal control include comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][4]. Group 2: Internal Control Environment - The company establishes a governance structure and decision-making rules to clarify responsibilities and ensure effective supervision [6][7]. - The board of directors is responsible for establishing and implementing internal controls, while management oversees daily operations [7][8]. Group 3: Risk Assessment - The company conducts regular risk assessments to identify internal and external risks related to control objectives [14][15]. - A combination of qualitative and quantitative methods is used to analyze and prioritize identified risks [15][16]. Group 4: Control Activities - Control measures include manual and automated controls, separation of incompatible duties, authorization and approval controls, and budget management [20][21]. - The company emphasizes the importance of accounting system controls to ensure the accuracy and completeness of financial data [23][24]. Group 5: Information and Communication - An information and communication system is established to ensure timely sharing of internal control-related information [30][31]. - The company utilizes information technology to enhance information integration and security [33][34]. Group 6: Internal Supervision - The company implements a supervision mechanism to monitor the effectiveness of internal controls, including daily and special supervision [34][36]. - The internal audit management center is responsible for evaluating internal control operations and reporting significant deficiencies to the board [36][37]. Group 7: Reporting and Disclosure - The company is required to prepare an annual internal control evaluation report, which includes the effectiveness of internal controls and any identified deficiencies [41][42]. - The internal control evaluation report must be disclosed alongside the annual report, ensuring transparency [42][43].

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has imposed corrective measures on Dalian Baiao Chemical Co., Ltd. due to internal control deficiencies, specifically in financial management, procurement management, and contract management [1][4][5]. Group 1: Internal Control Issues - Dalian Baiao Chemical and its wholly-owned subsidiary, Shenyang Baiao Chemical, have been found to have issues in their internal controls regarding financial management [1][4]. - The company also has deficiencies in its procurement management internal controls [1][4]. - Additionally, there are problems with the internal controls related to contract management [1][4]. Group 2: Regulatory Actions - The Dalian Securities Regulatory Bureau has decided to take administrative regulatory measures against Baiao Chemical, which will be recorded in the securities and futures market integrity archives [2][5]. - Warning letters have been issued to Chairman Liu Xianwu and Chief Financial Officer Wang Xiliang, which will also be recorded in the integrity archives [2][5]. Group 3: Shareholder Pledge Information - As of August 15, 2025, Baiao Chemical has a total of 13,627.68 million shares pledged, which accounts for 19.30% of the total share capital [2][3].

Core Points - The internal control management system aims to enhance and standardize the internal control of Shanghai Xintonglian Packaging Co., Ltd., improving operational management and risk prevention capabilities while protecting investors' rights [1][2][3] - The internal control system is designed to ensure compliance with laws, safeguard assets, ensure the accuracy of financial reporting, enhance operational efficiency, and support the company's strategic development [1][2][3] Summary by Sections General Principles - Internal control is a process implemented by the board of directors, management, and all employees to achieve control objectives [1] - The internal control system should adhere to principles such as comprehensiveness, importance, prudence, checks and balances, reasonableness, and effectiveness [2][3] Internal Environment - The company must establish rules for shareholder meetings, board meetings, and management to ensure legal operation and scientific decision-making [4][6] - The board of directors is responsible for establishing and implementing effective internal controls, while the internal audit department supervises this process [4][6] Risk Assessment - The company should continuously collect relevant information to conduct risk assessments based on established control objectives [9][10] - Internal and external risks should be identified, focusing on factors such as management integrity, financial status, and market conditions [10][11] Control Activities - Control measures must include separation of incompatible duties, authorization and approval controls, accounting system controls, and budget controls [25][28] - The company should implement a comprehensive budget management system and establish performance evaluation controls [30][32] Information and Communication - An information and communication system should be established to ensure timely and effective communication of internal control-related information [41][42] - The company should utilize information technology to enhance information integration and sharing [44] Monitoring and Disclosure - The internal audit department is responsible for supervising and checking the internal control system, reporting deficiencies and improvement suggestions to the board [47][49] - The board should evaluate the internal control situation based on audit reports and prepare a self-evaluation report [50][52] Miscellaneous - The internal control system must comply with national laws and regulations, and the board is responsible for its interpretation [55][56]

第二条 公司内部控制制度的目的： （一）遵守国家法律、法规、规章及其他相关规定； （二）提高公司经营的效益及效率，促进公司实现发展战略； （三）确保公司财务报告及相关信息披露的真实、准确、完整和公平； （四）确保公司行为合法合规。 宁波东方电缆股份有限公司 内部控制制度 （2025 年 8 月修订） 第一章 总 则 第一条 为加强宁波东方电缆股份有限公司（以下简称"公司"）的内部控制，促 进公司规范运作和健康发展，提高公司经营管理水平和风险防范能力，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》《上海证券交易 所股票上市规则》《上海证券交易所上市公司自律监管指引第1号—规范运作》《企业 内部控制基本规范》及配套指引等法律、行政法规、部门规章及其他规范性文件的规 定，结合公司的实际情况，制定本制度。 第三条 公司建立与实施内部控制，遵循以下原则： （一）全面性原则。内部控制应当贯穿决策、执行和监督全过程，覆盖企业及其所 属单位的各种业务和事项。 （二）重要性原则。内部控制应当在全面控制的基础上，关注重要业务事项和高风 险领域。 （三）适应性原则。内部控制应当与企业经营规模、业务范围、 ...

Core Points - The internal audit system of Wuxi Lihu Pressure Technology Co., Ltd. aims to enhance the quality of internal audit work and protect investors' rights [1] - The internal audit applies to all business segments related to financial reporting and information disclosure within the company and its subsidiaries [1] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1] Internal Audit Organization and Responsibilities - The board of directors is responsible for establishing and implementing the internal control system, which must be approved by the board [2] - An internal audit department is established to supervise the implementation of internal control systems and the authenticity of financial information [2][3] - The internal audit department must maintain independence and report to the board's audit committee [2][3] Internal Audit Procedures - The internal audit department is responsible for evaluating the integrity and effectiveness of internal control systems across various company entities [4] - Internal auditors must avoid conflicts of interest and are required to report any significant internal control deficiencies to the board [6][7] - The internal audit department must conduct audits on significant external investments, asset purchases and sales, external guarantees, and related party transactions [18][19][20] Information Disclosure - The board or its audit committee must issue an annual internal control evaluation report based on the internal audit department's findings [26] - The internal control evaluation report must include the authenticity of the evaluation, the overall situation, and any identified deficiencies [27] - The company must disclose the internal control evaluation report and any opinions from external auditors or financial advisors [14][29]

内部控制管理制度 （2025 年修订） 第一章 总则 第一条 为加强深圳市江波龙电子股份有限公司（以下简称"公司"）内部控 制，提高企业经营管理水平和风险防范能力，促进公司规范运作和健康发展，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》 《企业内部控制基本规范》 深圳市江波龙电子股份有限公司 《企业内部控制应用指引》 《深圳证券交易所创业板股 票上市规则》 （以下简称"《创业板上市规则》"） 《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》 （以下简称"《规范运作》"）等 法律、法规、规范性文件和《深圳市江波龙电子股份有限公司公司章程》（以下 简称"《公司章程》"）的规定，结合公司的行业及业务特点，制定本制度。 第二条 本制度所称内部控制是指公司董事会、审计委员会、高级管理人员 及全体员工为实现下列目标而提供合理保证的过程： （一）合理保证企业经营管理合法合规； （二）维护资产安全； （三）保证财务报告及相关信息真实完整； 第三条 公司的内部控制活动涵盖公司所有业务营运环节，包括但不限于： 控制环境类的组织架构、发展战略、人力资源、社会责任、企业文化， ...

Core Viewpoint - The company has established an internal control management system to enhance operational management and risk prevention capabilities, ensuring the protection of investors' rights and interests [1][2]. Group 1: Internal Control Objectives - The internal control aims to ensure the legality and compliance of operations, asset security, and the authenticity of financial reporting, thereby improving operational efficiency and promoting the achievement of strategic goals [2][3]. - The internal control system is applicable to the company, its branches, subsidiaries, and significant investees [2]. Group 2: Principles of Internal Control - The internal control system should adhere to principles such as comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [3][4]. - The company must establish a risk management system that covers all business activities, including sales, procurement, production, and financial management [3][4]. Group 3: Internal Environment - The internal environment encompasses governance structure, organizational setup, responsibility allocation, internal auditing, human resource policies, and corporate culture [5][6]. - The board of directors is responsible for establishing and implementing the internal control system, while the management is tasked with daily operations [6][7]. Group 4: Risk Assessment - Risk assessment involves identifying and analyzing risks related to achieving internal control objectives and determining appropriate response strategies [9][10]. - The company should utilize both qualitative and quantitative methods to analyze identified risks and prioritize them based on their likelihood and impact [10][11]. Group 5: Control Activities - Control activities are measures taken based on risk assessment results to keep risks within acceptable limits, including departmental setups, responsibilities, and operational processes [12][13]. - The company should implement various control measures, such as separation of incompatible duties, authorization controls, and budget management [12][13]. Group 6: Information and Communication - The company must establish a system for collecting, processing, and transmitting internal control-related information to ensure timely communication and effective operation [17][18]. - Information technology should be leveraged to enhance information integration and sharing, ensuring the security and stability of information systems [18][19]. Group 7: Internal Supervision and Disclosure - The company should develop an internal inspection and supervision system, defining the roles and responsibilities of internal audit and other supervisory bodies [20][21]. - Regular self-evaluations of internal control effectiveness should be conducted, with reports submitted to the board of directors [21][22].

Core Viewpoint - The internal control audit report of Shandong LianKe Technology Co., Ltd. indicates that as of December 31, 2024, the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial internal controls [1][2]. Internal Control Evaluation Conclusion - The company has no significant deficiencies in financial reporting internal controls as of the evaluation date [2] - The board believes that the company has maintained effective financial reporting internal controls in all material respects [2] - No significant deficiencies in non-financial reporting internal controls were identified [2] Internal Control Evaluation Work Evaluation Scope - The evaluation covered all major units, businesses, and high-risk areas, with total assets and revenues from evaluated units accounting for 100% of the consolidated financial statements [2][3]. Internal Control Areas - **Corporate Governance**: The company has established a governance structure based on the shareholders' meeting and board of directors, with clear regulations on the roles and responsibilities of various governance bodies [3]. - **Human Resource Management**: The company views human resources as a strategic asset and has implemented a talent strategy to enhance workforce vitality and optimize personnel allocation [4]. - **Financial Management**: The company has established strict financial management systems to ensure the effective use of funds and mitigate financial risks [4]. - **Procurement Management**: The company utilizes an ERP system to control procurement processes and reduce costs through strategic supplier relationships [4]. - **Sales Management**: The company employs an ERP system to manage sales processes and adjust pricing based on market conditions to maximize profits [5]. - **Research and Development**: The company emphasizes R&D, establishing mechanisms for project management and expenditure tracking [5]. - **Financial Reporting**: The company has a unified financial management system to ensure accurate and timely financial reporting [5]. - **Asset Management**: The company has established a three-tier management system for fixed assets to ensure accurate tracking and reporting [6]. - **Construction Projects**: The company has clear management procedures for construction projects to ensure accurate accounting and timely capitalization [7]. - **Cost Management**: The company conducts monthly analyses of cost indicators to ensure budget compliance and identify issues [7]. - **Contract Management**: The company has a structured contract management system to regulate contract processes and approvals [8]. - **External Guarantees**: The company has a management system for external guarantees to control financial risks [8]. - **Related Transactions**: The company has regulations to prevent fund occupation by controlling shareholders or related parties [8]. - **Information System Management**: The company has implemented a unified ERP system to enhance internal control effectiveness [9]. Internal Control Deficiency Standards - The company has established quantitative and qualitative standards for identifying internal control deficiencies, differentiating between financial and non-financial reporting controls [9][10].