Group 1 - The company will hold its first extraordinary general meeting of shareholders for 2025 on September 12, 2025, at 13:30 [4][5] - The meeting will be conducted in a combination of on-site and online voting, with shareholders required to register before attending [2][3][6] - The agenda includes two main proposals: increasing the estimated amount for daily related party transactions for 2025 and appointing the financial audit and internal control audit institutions for 2025 [4][11][23] Group 2 - The proposal to increase the estimated amount for daily related party transactions is based on the company's operational needs, with an increase from an estimated total of RMB 128 million to RMB 143.5 million [12][22] - The related parties involved include China Information Communication Technology Group Co., Ltd., and several subsidiaries, with the transactions being normal business activities that do not affect the company's independence [20][21][22] - The company plans to continue using Deloitte Touche Tohmatsu Certified Public Accountants LLP as its financial audit and internal control audit institution for 2025, ensuring continuity and familiarity with the company's operations [23][24][28]

Core Viewpoint - The audit report for Sunrise Eastern Holdings Co., Ltd. indicates that the financial statements for the year ending December 31, 2024, fairly reflect the company's financial position and operating results in accordance with accounting standards [1][2]. Group 1: Audit Opinion - The audit firm believes that the financial statements present a true and fair view of the company's financial status and performance for the year [1]. - The audit was conducted in accordance with Chinese auditing standards, ensuring independence and adherence to ethical responsibilities [2]. Group 2: Key Audit Matters - Revenue recognition is identified as a key audit matter due to the inherent risk of management manipulating revenue recognition to meet specific targets [3]. - The company operates in various sectors including water heaters, kitchen appliances, clean energy heating, and water purification, with revenue recognition methods varying by business type [3][4]. Group 3: Revenue Recognition Procedures - The audit procedures for revenue recognition included evaluating internal controls, performing analytical procedures, and verifying sales records against supporting documents [4][5]. - Specific methods were employed to assess revenue from different sales models, including dealer, project, e-commerce, and export sales [4][5]. Group 4: Management Responsibilities - The management is responsible for preparing financial statements that fairly reflect the company's financial position and for maintaining effective internal controls [5]. - Management must assess the company's ability to continue as a going concern and disclose relevant matters [5]. Group 5: Financial Reporting and Accounting Policies - The company prepares its financial statements based on the going concern assumption and adheres to relevant accounting standards [12][13]. - Important accounting policies and estimates are established in accordance with accounting standards, ensuring the financial statements reflect the company's financial condition accurately [12][13]. Group 6: Company Overview - Sunrise Eastern Holdings Co., Ltd. was established in April 1997 and has undergone several capital increases, with the current registered capital being 813,278,001 RMB [11][12]. - The company primarily engages in the research, production, and sales of water heaters, kitchen appliances, clean energy heating, and water purification products under various brands [11][12].

General Principles - The purpose of the implementation rules is to enhance the company's risk management, internal control, and audit system, ensuring effective supervision of financial information and protecting shareholder rights [1][2] - The Audit Committee is established as a specialized working body of the Board of Directors, responsible for reviewing financial information and supervising internal and external audits [1][2] Composition of the Audit Committee - The Audit Committee consists of three members appointed by the Board of Directors, with a majority being independent directors and a professional accountant serving as the chairperson [2][3] - Members must possess relevant professional knowledge and experience to effectively oversee and evaluate audit work [2][3] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising external audit work, and assessing internal controls [4][5] - Key responsibilities include proposing the hiring or replacement of external auditors, reviewing financial reports, and ensuring compliance with laws and regulations [4][5][6] - The Committee must approve certain matters before submission to the Board, including financial disclosures and the hiring of auditors [10][11] Internal Audit Oversight - An internal audit department operates under the Audit Committee, which supervises its activities and ensures effective internal control [7][8] - The Committee is tasked with reviewing the internal audit plan and ensuring that significant issues are reported to the Board [8][9] Meeting Procedures - The Audit Committee must meet at least quarterly, with additional meetings called as necessary [13][14] - Decisions require a majority vote, and members must disclose any conflicts of interest [26][27] Reporting and Accountability - The Audit Committee is accountable to the Board and must report on its activities, including evaluations of external auditors [15][16] - The Committee can propose the convening of temporary shareholder meetings if necessary [21][22] Implementation and Amendments - The rules take effect upon approval by the Board and can be amended following the same process [33][34]

Audit Report - The audit opinion states that the financial statements of Hunan Xiangtou Yuanling Gaotan Power Co., Ltd. fairly reflect the financial position as of December 31, 2023, December 31, 2024, and March 31, 2025, as well as the operating results and cash flows for the years 2023, 2024, and the first three months of 2025 [2][3]. Financial Statements Balance Sheet - The company’s fixed assets as of December 31, 2023, December 31, 2024, and March 31, 2025, amounted to RMB 12,009.43 million, representing 57.60%, 59.86%, and 57.64% of total assets, respectively [4]. Income Statement - The company’s operating revenue primarily comes from electricity sales, with significant inherent risks related to revenue recognition due to management's potential for inappropriate revenue recognition to meet specific targets [3][4]. Cash Flow Statement - The cash flow statement reflects the company's liquidity and operational efficiency, although specific figures are not detailed in the provided text [6]. Statement of Changes in Equity - The company’s equity changes include capital contributions and retained earnings adjustments, with a total equity of RMB 124,477.859 million as of the latest reporting period [6]. Key Audit Matters Revenue Recognition - Revenue recognition is identified as a key audit matter due to the significant risk of misstatement in operating revenue, which is crucial for performance metrics [3][4]. Fixed Assets - Fixed assets are also a key audit matter due to their substantial investment scale and long return periods, making verification of existence and ownership challenging [4][5]. Management Responsibilities - The management is responsible for preparing financial statements in accordance with accounting standards and ensuring that the financial statements are free from material misstatement due to fraud or error [5][6]. Company Overview - Hunan Xiangtou Yuanling Gaotan Power Co., Ltd. was established on April 7, 2000, and is primarily engaged in hydropower generation [6][7]. The company operates under the continuous operation assumption, with no significant doubts regarding its ability to continue as a going concern [6][7].

General Overview - The company establishes the Board Audit Committee to enhance decision-making, improve internal controls, and ensure effective supervision of the management team [2][3] Committee Structure and Composition - The Audit Committee consists of three directors, with independent directors making up at least half of the committee, including one professional accountant [4] - The committee is nominated by the chairman, more than half of the independent directors, or one-third of all directors, and elected by the board [4] - The term of the Audit Committee members aligns with that of other directors, not exceeding three years, with independent directors limited to six consecutive years [4] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising external and internal audits, and evaluating internal controls [6][7] - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [12] - The committee has the authority to inspect company finances, supervise management actions, and propose temporary board or shareholder meetings if necessary [20][21] Meeting Procedures - The Audit Committee holds regular meetings at least quarterly, with provisions for special meetings as needed [16][17] - Decisions require a majority vote, and members must disclose any conflicts of interest [29] Disclosure Requirements - The company is required to disclose the composition and professional background of the Audit Committee members, as well as their annual performance [33][34] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [35][36]

Core Points - The article outlines the operational guidelines for the Audit Committee of Zhejiang Hengtong Holdings Co., Ltd, aiming to enhance corporate governance and ensure effective internal and external audit processes [1][2][3] Group 1: General Provisions - The Audit Committee is established to oversee communication, supervision, and verification of internal and external audits, reporting directly to the Board of Directors [2][3] - The committee is supported by an Internal Control Audit Department responsible for daily operations and ensuring the authenticity and legality of financial reports [3][4] Group 2: Composition - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being an accounting professional [4][5] - The committee is elected by the Board and has a term of three years, aligning with the Board's term [5][6] Group 3: Responsibilities and Authority - The main responsibilities include selecting and evaluating external audit firms, supervising internal audits, reviewing financial information, and ensuring effective internal controls [9][10] - The committee must approve significant financial disclosures and changes in accounting policies before submission to the Board [10][11] Group 4: Decision-Making Procedures - The Internal Control Audit Department prepares necessary documentation for the committee's decisions, including financial reports and audit evaluations [11][12] - Meetings are held regularly, with at least one meeting per quarter, and require a two-thirds majority for decisions [14][15] Group 5: Information Disclosure - The company is required to disclose the composition and professional background of the Audit Committee members, as well as their annual performance [16][17] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [17][18]

Core Points - The board of directors of Goldwind Technology held its third meeting of the ninth session on August 22, 2025, in Beijing, with all nine directors present, including one proxy [1] - The meeting approved several important resolutions, including the half-year report and the audit remuneration for 2025, with unanimous support from all directors [2][3] Summary by Categories Financial Reports - The board approved the half-year report with a voting result of 9 in favor, 0 against, and 0 abstentions, indicating strong support for the financial disclosures [2] - The financial report has been reviewed by the company's audit committee and is available on designated information disclosure websites [2] Audit Remuneration - The board approved the audit remuneration for 2025, totaling RMB 12.55 million, which includes RMB 9.6 million for the financial report audit, RMB 850,000 for internal control audit, and RMB 2.1 million for the half-year report review [2] Internal Audit System - The board also approved the internal audit system, with the same unanimous voting result, reflecting the company's commitment to governance and compliance [2][3]

Core Viewpoint - The article outlines the working rules and responsibilities of the Audit Committee of Hangzhou Dahong Technology Co., Ltd, emphasizing its role in overseeing financial information, internal controls, and audit processes to enhance corporate governance [1][3]. Group 1: General Provisions - The Audit Committee is established according to relevant laws and regulations, including the Company Law of the People's Republic of China and the Shanghai Stock Exchange's listing rules, to strengthen internal supervision and governance [1]. - The committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring the accuracy and completeness of financial reports [1][3]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, including two independent directors, with at least one being a professional accountant [2]. - The chairman of the committee must be an independent director with accounting expertise, elected by committee members and reported to the board [2]. Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial statements, supervising management actions, proposing shareholder meetings, and evaluating internal controls and audit processes [3][4]. - The committee must approve significant financial disclosures and changes in accounting policies before submission to the board [10][11]. Group 4: Decision-Making Procedures - The Audit Committee meetings are held quarterly, with at least four meetings annually, and require a two-thirds attendance for valid resolutions [17][18]. - Meeting records must be maintained for at least ten years, detailing attendance, agenda, and decisions made [23][24]. Group 5: Additional Provisions - The working rules are effective upon board approval and are subject to modification as per legal and regulatory requirements [28][29].

Core Points - The article outlines the establishment and implementation details of the Board Audit Committee to enhance decision-making and ensure effective supervision of the management by the board [1][2] - The committee is responsible for reviewing financial reporting processes, internal controls, and risk management systems, as well as overseeing communication with internal and external auditors [1][2] - The committee must consist of a majority of independent directors and is chaired by an independent director with accounting expertise [1][2] Responsibilities - The Audit Committee is tasked with supervising external audits, guiding internal audit work, and ensuring the accuracy and completeness of financial reports [1][2] - The committee must evaluate and approve significant accounting corrections and other matters as stipulated in the company's articles of association [2][4] - The committee is required to hold at least one meeting annually without management present to communicate with external auditors [5] Composition and Election - The chairperson of the committee must have relevant accounting or financial management experience and is elected by a majority of committee members [2][4] - If a committee member ceases to be a director, they automatically lose their committee membership, which must be filled according to the company's articles of association [2][4] Meetings and Decision-Making - Meetings are chaired by the chairperson, and decisions require a majority vote from committee members [7][8] - In case of absence, members can delegate their voting rights to another member through a signed proxy [7] - The committee must document its meetings and decisions, which are to be preserved by the company secretary [7][8] Reporting and Disclosure - The Audit Committee must report its annual performance and meeting activities to the board [8] - The company is required to disclose any significant issues raised by the committee and the reasons for any board decisions that do not align with the committee's recommendations [8][9]

General Provisions - The purpose of the implementation rules is to strengthen the decision-making function of the board of directors of Sanxiang New Materials Co., Ltd., ensuring effective supervision of the management by the board and improving corporate governance structure [1] - The Audit Committee is a specialized committee under the board of directors, responsible for reporting its work to the board [1] - The Audit Committee members must dedicate sufficient time and effort to fulfill their responsibilities, effectively supervising and evaluating internal and external audit work [1] Composition of the Committee - The Audit Committee consists of three directors, with independent directors making up the majority [2] - Committee members must be independent of the company's daily operations and should not hold senior management positions in the listed company [2] - All members must possess the professional knowledge and business experience necessary to fulfill the committee's responsibilities [2] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information and disclosures, supervising and evaluating internal and external audit work, and ensuring the integrity of financial reports [3] - Specific responsibilities include approving financial reports, hiring or dismissing external auditors, and overseeing changes in accounting policies or significant accounting errors [3][4] - The committee must ensure that any identified issues in financial reports are reported to the board and that corrective measures are implemented [4] External and Internal Audit Oversight - The committee evaluates the independence and professionalism of external auditors and discusses audit plans and significant findings with them [5] - It supervises the internal audit process, reviews annual internal audit plans, and ensures effective operation of the internal audit department [5][6] - The committee is tasked with assessing the effectiveness of internal controls and ensuring that any deficiencies are addressed [7] Decision-Making Procedures - The Audit Committee prepares for decision-making by reviewing relevant financial reports and audit findings [8] - Meetings are held regularly, with at least one quarterly meeting required, and can be convened as needed [9] - Decisions require a majority vote from committee members, and members must attend meetings in person or provide written opinions if unable to attend [10][11] Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as their annual performance [11][12] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [12] - The company is required to disclose any opinions issued by the Audit Committee regarding major matters to the board [12]