Core Viewpoint - The report evaluates the financial status and risk management of China COSCO Shipping Financial Co., Ltd., highlighting its compliance with regulatory requirements and its stable financial performance as of June 2025 [1][26]. Group 1: Company Overview - China COSCO Shipping Financial Co., Ltd. was established in December 2009 with an initial registered capital of 300 million RMB, which was later increased to 1.2 billion RMB [1][2]. - The company underwent a merger in July 2018, resulting in a new registered capital of 2.8 billion RMB, which was subsequently increased to 6 billion RMB in June 2020 and 19.5 billion RMB in November 2022 [3][5]. Group 2: Financial Performance - As of June 30, 2025, the total assets of the financial company amounted to 197.85 billion RMB, with total liabilities of 173.33 billion RMB, resulting in owner’s equity of 24.52 billion RMB [26]. - The company reported total operating income of 2.639 billion RMB and a net profit of 618 million RMB for the same period [26]. Group 3: Risk Management - The financial company has established a comprehensive risk management strategy that aligns with its business development, ensuring that risks are within acceptable limits [8][9]. - The company maintains a capital adequacy ratio of 24.12%, significantly above the regulatory requirement of 10.5%, and has a non-performing asset ratio of 0% [26]. Group 4: Regulatory Compliance - The financial company adheres to various regulatory frameworks, including the "Enterprise Group Financial Company Management Measures" and has not encountered any significant compliance issues since its establishment [26][28]. - The company has implemented a robust internal control system, ensuring effective governance and risk management practices [25][26]. Group 5: Business Operations - The financial company primarily serves members of the COSCO Shipping Group, providing services such as deposit acceptance, loans, and financial consulting [7][9]. - The company has established a clear organizational structure with defined roles and responsibilities to enhance operational efficiency and risk oversight [6][10].

中远海运特种运输股份有限公司 董事会审计委员会工作规程 第一章 总 则 第一条 为便于中远海运特种运输股份有限公司（以下简称"公司"）董事会 审计委员会规范、高效开展工作，进一步提高公司治理水平，根据《公司法》《证 券法》《上市公司治理准则》《企业内部控制基本规范》《上海证券交易所股票上 市规则》（以下简称"《股票上市规则》"）及《上海证券交易所上市公司自律监管 指引第1号——规范运作》等相关规范性文件的规定，制定本工作规程。 第二条 董事会审计委员会为董事会下设的专门委员会，对董事会负责。审 计委员会行使《公司法》规定的监事会的职权。 第三条 审计委员会委员必须保证足够的时间和精力履行委员会的工作职 责，勤勉尽责，切实有效地监督公司的外部审计，指导公司内部审计，促进公司 建立有效的内部控制机制，并提供真实、准确、完整的财务报告。 第二章 人员组成 第四条 审计委员会委员由三至五名董事组成，审计委员会成员为不在公司 担任高级管理人员的董事，其中至少过半数委员由独立董事担任。审计委员会全 部委员均须具有能够胜任审计委员会工作职责的专业知识和商业经验。 第五条 审计委员会设主任一名，同时任召集人，负责主持委员会工 ...

General Provisions - The purpose of establishing the Audit Committee is to enhance the decision-making function of the board of directors and ensure effective supervision of financial and operational activities [1] - The Audit Committee is a specialized working body set up by the board of directors, responsible for communication, supervision, and verification of internal and external audits [1][2] Composition of the Committee - The Audit Committee consists of more than three directors, with a majority being independent directors, and the chairperson must be an independent director with accounting expertise [3][4] - The term of the Audit Committee members aligns with that of other directors, and members can be re-elected [2][3] Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [9] - Key responsibilities include supervising external audit work, reviewing financial reports, assessing internal control effectiveness, and coordinating communication between management and external auditors [9][10][11] Work Procedures - The Audit Committee must hold at least one meeting each quarter, with meetings called by the chairperson or upon request by committee members [8][29] - Meeting notifications must be sent three days in advance, and decisions require a majority vote from committee members [8][29] Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as any significant issues identified during their duties [36][37] - If the board does not adopt the Audit Committee's proposals, the company must disclose the reasons for this decision [38] Additional Regulations - The rules and procedures established by the Audit Committee must comply with relevant laws, regulations, and the company's articles of association [12][16] - The Audit Committee is responsible for formulating and revising its own rules and procedures, which are integral to the overall governance framework of the company [12][16]

北京英诺特生物技术股份有限公司 内部控制评价制度 （2025年8月修订） 北京英诺特生物技术股份有限公司 内部控制评价制度 第一章 总则 第四条 公司实施内部控制评价至少应遵循下列原则： （一）全面性原则。评价工作应当包括内部控制的设计与运行， 涵盖公司及所属单位的各种业务和事项。 （二）重要性原则。评价工作应当在全面评价的基础上，关注重 要业务单位、重大业务事项和高风险领域。 （三）客观性原则。评价工作应当准确地揭示经营管理的风险状 况，如实反映内部控制设计与运行的有效性。 第一条 为规范北京英诺特生物技术股份有限公司（以下简称"公 司"）内部控制评价工作，确保内部控制有效运行，依据《中华人民 共和国公司法》、《企业内部控制基本规范》及其配套指引等法律法 规的规定，并结合本公司实际情况，制定本制度。 （四）制衡性原则。内部控制制度保证公司机构、岗位及其职责 权限的合理设置和分工，坚持不相容职务相互分离，确保不同机构和 岗位之间权责分明、相互制约、相互监督，同时兼顾运营效率。 第二条 本制度所称内部控制评价，是指由公司董事会和管理层 实施的，对公司内部控制有效性进行全面评价，形成评价结论，出具 评价报告的过程 ...

广东安达智能装备股份有限公司 审计委员会工作细则 第一章 总则 第一条 为充分发挥审计委员会对公司财务信息、内部控制、内外部审计等 工作的监督作用，健全上市公司内部监督机制，持续完善公司内控体系建设,确 保董事会对经理层的有效监督管理,不断完善公司治理结构,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》《上海证券交易所 科创板股票上市规则》《上海证券交易所科创板上市公司自律监管指引第 1 号 ——规范运作》 《广东安达智能装备股份有限公司章程》 （以下简称"《公司章程》"） 及其他有关规定，公司设立董事会审计委员会，并制定本工作细则。 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， 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， 并行使《公司法》规定的监事会的职权。 第二章 人员组成 第三条 审计委员会成员由三名董事组成，均为不在公司担任高级管理人员 的董事，应当具备履行审计委员会工作职责的专业知识和经验，其中独立董事应 当过半数，至少有一名独立董事是会计专业人士。 第四条 审计委员会委员由董事长、二分之一以上独立董事或全体董事三分 ...

Group 1 - The board meeting of Shanghai Longtou (Group) Co., Ltd. was held on August 27, 2025, with all 9 directors present, and the meeting was deemed legal and effective [1] - The board unanimously approved the company's 2025 semi-annual report, confirming that it complies with all relevant laws and regulations [2] - The audit committee reviewed and approved the internal control self-assessment report for the first half of 2025, indicating that the internal control system meets regulatory requirements [2] Group 2 - The company has established a financial services agreement with its group financial company, ensuring complete decision-making and approval processes [2] - The group financial company has a valid qualification for conducting lending and borrowing activities, and its internal control system is deemed effective in risk management [2] - The company will continue to monitor its business interactions with the group financial company and adhere to relevant regulations to mitigate risks [2]

Core Points - The article outlines the regulations and responsibilities of the Audit Committee of Jiangsu Kangwei Century Biotechnology Co., Ltd, emphasizing the need for independent directors and their qualifications [2][4][5] - The Audit Committee is responsible for overseeing financial reporting, internal controls, and external audits, ensuring compliance with relevant laws and regulations [3][6][7] Group 1: Audit Committee Structure - The Audit Committee must consist of directors who are not senior management, with a majority being independent directors [2][4] - Independent directors must have relevant professional knowledge and experience to effectively supervise and evaluate audit work [2][4] - The committee is responsible for proposing the hiring or replacement of external auditors and reviewing their fees and terms [5][6] Group 2: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising external audits, evaluating internal audits, and reviewing financial information [6][7] - The committee must ensure the accuracy and completeness of financial reports and address any significant issues related to fraud or misrepresentation [6][7] - The committee has the authority to hire independent consultants and legal advisors as needed [10][12] Group 3: Meeting Procedures - The Audit Committee is required to hold at least one regular meeting each quarter and can convene additional meetings as necessary [10][12] - A quorum for meetings requires the presence of at least two-thirds of the committee members [10][12] - Meeting records must be kept for a minimum of ten years, detailing attendance, agenda, and decisions made [11][13]

Core Viewpoint - The report evaluates the operational qualifications, internal controls, business, and risk status of China Huaneng Group Hong Kong Treasury Management Co., Ltd. (referred to as "Hong Kong Treasury") as part of a continuous risk assessment process mandated by regulatory guidelines [1][2]. Group 1: Basic Information of Hong Kong Treasury - Hong Kong Treasury was established in February 2018 with a registered capital of HKD 390 million, and is wholly owned by China Huaneng Group [1]. - The company operates in overseas treasury management and investment, focusing on centralized management of cross-border financing under the guidance of Huaneng Group [1]. Group 2: Internal Control Overview - Hong Kong Treasury prioritizes internal control mechanisms to prevent and mitigate financial risks, establishing a comprehensive internal control system [2]. - The company has implemented a risk management framework that includes identifying and assessing risks, enhancing asset allocation, and managing interest rate and exchange rate risks [2][6]. Group 3: Control Activities - The company adheres to strict funding management regulations, ensuring the safety, liquidity, and profitability of its funds through detailed funding plans [3]. - Hong Kong Treasury has established a rigorous loan management system, including pre-loan investigations, in-process reviews, and post-loan monitoring to ensure the security and recoverability of loans [4][5]. Group 4: Investment Management - Hong Kong Treasury is authorized to conduct fixed-income investments in overseas markets, focusing on bonds and preferred stocks issued by state-owned enterprises and large financial institutions [5]. - The company has developed management systems for investment activities to mitigate investment risks and conducts ongoing monitoring of the performance of its fixed-income investments [5][6]. Group 5: Overall Evaluation of Internal Control - The internal control system of Hong Kong Treasury is deemed complete and effective, with no significant deficiencies identified as of June 30, 2025, ensuring reasonable risk control across its financial operations [7].

Group 1 - The company has established an Audit Committee under the Board of Directors to enhance decision-making and ensure effective supervision of the management team [1][4] - The Audit Committee consists of three directors, with at least two being independent directors, and is chaired by an independent director with accounting expertise [2][5] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring the establishment of effective internal controls [4][6] Group 2 - The Audit Committee must have a majority of its members present to exercise its powers, and it is required to hold at least one meeting each quarter [11][23] - The committee is tasked with evaluating the company's internal control systems and must report on its findings alongside the annual financial report [7][9] - The Audit Committee is also responsible for hiring and supervising external auditors, ensuring their independence and adherence to professional standards [10][13] Group 3 - The committee must disclose its annual performance and activities on the Shanghai Stock Exchange website alongside the company's annual report [4][6] - In case of any irregularities, the Audit Committee is obligated to prompt the Board to take necessary actions and disclose relevant information [7][10] - The committee's decisions require a majority vote from all members, and any conflicts of interest must be disclosed and managed appropriately [42][49]

General Principles - The internal audit management system aims to establish a robust internal audit framework to enhance supervision, protect the company's legal rights, and improve economic efficiency for sustainable development [1] - Internal audit is defined as the examination and evaluation of the company's financial status, asset quality, operational performance, major projects, internal controls, and integrity [1][2] - Internal control is a process designed to provide reasonable assurance regarding compliance with laws, operational efficiency, asset security, and accurate information disclosure [1][2] Audit Department Structure and Responsibilities - The audit department is responsible for implementing internal audits and must maintain independence from the finance department [2][3] - The audit department reports to the board of directors and the audit committee, ensuring that significant issues are communicated directly to the audit committee [2][3] - The audit department's main responsibilities include evaluating the integrity and effectiveness of internal controls, auditing financial and economic data, and assisting in establishing anti-fraud mechanisms [3][4] Reporting and Evaluation - The audit department must report to the audit committee at least quarterly, detailing the execution of the internal audit plan and any issues discovered [4] - An annual internal control evaluation report must be submitted to the board, which includes a declaration of the report's authenticity and an evaluation by an external auditing firm [4][5] - The audit committee is responsible for assessing the internal control system and reporting any significant deficiencies or risks to the Shanghai Stock Exchange [5] Audit Evidence and Documentation - Audit evidence must be sufficient, relevant, and reliable, with clear documentation maintained for at least ten years [6] - The audit department is required to establish a working paper system and manage related documentation according to legal requirements [6] Accountability and Compliance - The company may implement incentive and accountability mechanisms for the audit department, rewarding outstanding performance and addressing misconduct [7] - Internal auditors are protected from accountability for failing to identify significant risks if they have followed necessary procedures [7] Final Provisions - The internal audit management system is established by the board of directors and takes effect upon approval [8] - Any amendments to the system must also be approved by the board of directors [8]