Core Viewpoint - Jiangxi Copper Company has conducted a risk assessment report on its subsidiary, Jiangxi Copper Group Finance Company, indicating that the finance company operates in compliance with regulations and maintains a robust risk management system [1][9]. Group 1: Basic Information of the Finance Company - The finance company is named Jiangxi Copper Group Finance Company, with a registered capital of 2.6 billion yuan [1]. - The ownership structure shows Jiangxi Copper Company holds 98.33% of the shares, while Jiangxi Copper Material Company holds 1.67% [1]. Group 2: Compliance Management and Risk Control - The finance company has established a governance structure that includes a board of directors and various committees to ensure clear responsibilities and effective risk management [1][2]. - A comprehensive risk management system has been implemented, including the identification and assessment of various risk categories [2][3]. Group 3: Operational and Financial Management - As of June 30, 2025, the finance company reported total assets of 31.539 billion yuan, with total liabilities of 26.953 billion yuan and total equity of 4.586 billion yuan [8]. - The finance company achieved an operating income of 234 million yuan and a net profit of 144 million yuan in the first half of 2025 [8]. Group 4: Regulatory Compliance - The finance company meets all regulatory requirements, including a capital adequacy ratio of 23.08%, liquidity ratio of 58.39%, and loan ratio of 54.13% [8]. - The company has no external liabilities, indicating a strong financial position [8]. Group 5: Risk Assessment and Future Monitoring - The finance company has a well-established risk management framework that effectively prevents and mitigates financial risks [9]. - The company will continue to monitor the finance company's operations and risk status to ensure ongoing compliance and risk control [9].

塞力斯医疗科技集团股份有限公司 内部控制制度 塞力斯医疗科技集团股份有限公司 内部控制制度 （2025年8月） 第一章 总则 第一条 为加强塞力斯医疗科技集团股份有限公司（以下简称"公司"）内 部控制，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》《上海证券交易所股票上市规则》 等法律法规的规定，结合公司的实际情况，制定本制度。 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，提升公司质量，增加对公司股东的回 报； （三）保障公司资产的安全、完整； （四）确保公司信息披露的真实、准确、完整和公平。 第三条 公司董事会应对公司内部控制制度的制定和有效执行负责。 第二章 内部控制的内容 第四条 公司的内部控制主要包括：环境控制、业务控制、会计系统控制、 信息传递控制、内部审计控制等内容。 第五条 公司应不断完善公司治理结构，确保董事会和股东会等机构合法运 作和科学决策，公司将逐步建立有效的激励约束机制，树立风险防范意识，培 育良好的企业精神和内部控制文化，创造全体职工充分了解并履行职责的环境。 ...

Group 1 - The report is a regular on-site inspection conducted by Changjiang Securities for Suzhou Planning and Design Research Institute Co., Ltd. covering the period from July 1, 2024, to June 30, 2025 [1] - The inspection includes evaluations of corporate governance, internal controls, information disclosure, protection of company interests, use of raised funds, performance, and compliance with commitments made by the company and its shareholders [1][8] - The company has reported a significant decline in performance, with operating revenue of 10,290.70 million yuan for the first half of 2025, representing a year-on-year decrease of 22.11%, and a net profit attributable to shareholders of 503.60 million yuan, down 65.70% year-on-year [8] Group 2 - The inspection methods involved reviewing company bylaws, internal audit documents, management interviews, and financial records to assess compliance and operational effectiveness [1][8] - The company has disclosed delays in its fundraising projects, with announcements made on September 28, 2023, and April 24, 2024, regarding these delays [8] - The report emphasizes the need for the company management to pay attention to the factors affecting performance fluctuations and to fulfill their information disclosure obligations [8]

Overview - The report is a continuous supervision report by Caitong Securities for Hangzhou Langhong Technology Co., Ltd. for the first half of 2025, focusing on compliance and operational oversight [1]. Group 1: Continuous Supervision Work - The sponsor has reviewed the information disclosure documents of Langhong Technology during the reporting period [1]. - The company has established and effectively executed relevant regulations in all major aspects, although there are deficiencies in internal control regarding expense reimbursement approval processes and sales contract reviews [1][4]. - Regular checks on the company's fundraising accounts were conducted to ensure no violations in the use of raised funds [1][2]. Group 2: Issues Identified and Measures Taken - Internal control issues were identified, prompting the sponsor to guide the company in self-inspection and timely correction of problems, along with regular training on approval processes [3][4]. - Specific measures include enhancing the training of responsible personnel to improve diligence and responsibility in contract management [4][5]. - Guidance on the operation of inventory outflow processes was provided to ensure compliance with ERP system operations [5]. Group 3: Major Risks Faced by the Company - The company’s foreign sales revenue remains significant, with potential impacts from currency fluctuations, particularly if the RMB appreciates significantly against foreign currencies [8]. - The company is focused on the research, production, and sales of electronic anti-theft products, which are closely tied to the macroeconomic cycle; a downturn could negatively affect market demand [8]. - As of June 30, 2025, there are no pledges or freezes on shares held by major stakeholders, indicating a stable ownership structure [9].

Core Viewpoint - The document outlines the operational guidelines for the Audit Committee of Liaoning Chengda Co., Ltd., aiming to enhance corporate governance and ensure effective oversight of financial reporting and auditing processes [1][2]. Group 1: General Provisions - The Audit Committee is established to review financial information, supervise internal and external audits, and ensure compliance with relevant laws and regulations [1]. - Members of the Audit Committee must possess adequate time, expertise, and professional integrity to fulfill their responsibilities effectively [1][2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors who are not senior management, with a majority being independent directors [2]. - The committee is chaired by a member with accounting expertise, elected by the board [2]. Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial disclosures, supervising external audits, and evaluating internal controls [3][4]. - The committee must approve significant financial reports and changes in accounting policies before submission to the board [3][4]. Group 4: Internal and External Audit Oversight - The committee is responsible for selecting external auditors and evaluating their performance annually [4][5]. - It must also oversee the internal audit process, ensuring that internal controls are effective and any deficiencies are addressed [5][6]. Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as necessary [9][10]. - A quorum of two-thirds of the members is needed for meetings, and decisions must be made by a majority vote [9][10]. Group 6: Reporting and Documentation - The committee must maintain detailed records of meetings and decisions, which should be preserved for at least ten years [11]. - Annual reports on the committee's activities must be disclosed to the Shanghai Stock Exchange alongside the company's annual report [11][12].

Core Viewpoint - The establishment and operation of the Audit Committee of Shenzhen Guangfeng Technology Co., Ltd. aim to enhance internal control, ensure effective supervision by the board of directors, and improve corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors, responsible for communication and coordination of internal and external audits, supervising the implementation of internal audit systems, and reporting to the board [1][2]. - The committee members must dedicate sufficient time and effort to fulfill their responsibilities effectively [2]. Group 2: Composition of the Committee - The Audit Committee consists of at least three directors, with a majority being independent directors, and the chairperson must be a qualified accounting professional [6][7]. - The term of the committee members aligns with that of the board, with independent directors limited to a maximum of six consecutive years [7][8]. Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [11][12]. - The committee is tasked with evaluating the independence and professionalism of external auditors and proposing their appointment or dismissal [14][15]. Group 4: Internal Control and Audit - The Audit Committee supervises the internal audit department, ensuring it operates effectively and reports on significant issues [17][18]. - The committee is responsible for assessing the effectiveness of internal controls and ensuring timely rectification of any identified deficiencies [19][20]. Group 5: Meeting Procedures - The Audit Committee must hold at least one regular meeting each quarter, with provisions for special meetings as needed [33][34]. - Decisions require a majority vote from attending members, and detailed records of meetings must be maintained for at least ten years [45][46].

Core Viewpoint - The internal audit system of Sanofi (Shanghai) Co., Ltd. aims to enhance management and supervision of internal departments, subsidiaries, and significant affiliates, ensuring compliance with laws and regulations while improving audit quality [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [2][3]. - The objectives of internal control include compliance with laws, safeguarding assets, and ensuring the accuracy and completeness of information disclosure [3][4]. Group 2: Internal Audit Department Structure - The company has established an independent internal audit department that reports directly to the board's audit committee [3][5]. - The internal audit department must have a minimum of three dedicated audit personnel, with the head being a full-time position nominated by the audit committee [3][6]. Group 3: Audit Responsibilities - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][10]. - It must conduct audits on financial data, ensuring legality, compliance, and authenticity, including financial reports and performance forecasts [5][10]. Group 4: Audit Procedures - The internal audit process includes planning, notifying the audited unit, collecting evidence, and drafting audit reports [8][9]. - Audit reports must be submitted within ten days after the audit's conclusion, allowing the audited unit to provide feedback [9][10]. Group 5: Internal Control Evaluation - The internal audit department is required to submit an annual internal control evaluation report to the audit committee, detailing the effectiveness of internal controls [10][11]. - If significant deficiencies or risks are identified, the audit committee must be promptly informed [11][12]. Group 6: Compliance and Reporting - The company must disclose any significant internal control deficiencies or risks to the stock exchange and provide details on corrective measures taken [11][12]. - The internal audit department must audit significant external investments, asset purchases, and guarantees to ensure compliance with regulations [12][13]. Group 7: Training and Accountability - The internal audit department is responsible for training and evaluating audit personnel to enhance their professional skills [33][34]. - Any misconduct by audit personnel, such as leaking confidential information or providing false reports, will result in disciplinary actions [34][35].

Core Viewpoint - The report evaluates the risk management and operational status of China Minmetals Corporation's financial subsidiary, highlighting its compliance with regulations and effective risk control measures [1][10]. Group 1: Basic Information of the Financial Company - The financial company is a non-bank financial institution established in 1992, with a registered capital of RMB 500 million [1]. - It operates under the supervision of financial regulatory authorities and provides financial services to its parent group [2]. Group 2: Risk Management Framework - The financial company has established a robust governance structure, including a board of directors and a risk management committee to oversee risk management activities [2][3]. - It has implemented an internal control management system to identify and assess risks, ensuring clear responsibilities and reporting relationships among departments [3][4]. Group 3: Risk Control Activities - The company has developed detailed operational procedures for various financial activities, including settlement and fund management, to mitigate business risks [4][5]. - It employs a three-check system for credit operations, ensuring thorough investigation and approval processes to manage credit risks effectively [6]. Group 4: Operational and Financial Performance - As of June 30, 2025, the financial company reported total assets of RMB 50.301 billion, total liabilities of RMB 44.110 billion, and total equity of RMB 6.190 billion, with an asset-liability ratio of 87.69% [8]. - The company generated operating income of RMB 203 million and a net profit of RMB 99 million in the first half of 2025 [8]. Group 5: Regulatory Compliance and Risk Assessment - The financial company adheres to the regulations set forth in the Enterprise Group Financial Company Management Measures, with no significant risks identified as of June 30, 2025 [9][10]. - The company maintains a sound internal control system, ensuring compliance with financial regulations and effective risk management practices [10].

Core Viewpoint - The report evaluates the financial and operational risks of China Energy Group Finance Co., Ltd., highlighting its governance structure, risk management practices, and financial performance as of June 30, 2025 [1][2][10]. Group 1: Company Overview - China Energy Group Finance Co., Ltd. is controlled by China Shenhua Energy Co., Ltd. with a 60% stake held by China Energy Investment Group [1]. - The company has a registered capital of 17.5 billion RMB, with various stakeholders including China Shenhua Energy Co., Ltd. holding 32.57% [1]. - The company provides financial services such as deposit acceptance, loan processing, and financial consulting to its member units [1]. Group 2: Internal Control and Risk Management - The company has established a modern governance structure with a clear division of responsibilities among the shareholders' meeting, board of directors, and supervisory board [2]. - A risk management committee and an audit committee are in place to oversee risk management and internal audits [2][3]. - The company employs a risk matrix for dynamic monitoring and control of various business risks, ensuring effective identification and quantification of credit, market, and operational risks [3]. Group 3: Financial Performance - As of June 30, 2025, the total assets of the company amounted to 30.77 billion RMB, with total liabilities of 26.88 billion RMB and owner’s equity of 3.89 billion RMB [10]. - For the first half of 2025, the company reported operating income of 2.236 billion RMB, total profit of 2.311 billion RMB, and net profit of 1.799 billion RMB [10]. - The company has maintained a zero non-performing loan ratio, indicating strong credit asset quality [7]. Group 4: Risk Indicators - As of June 30, 2025, the company's major risk indicators met regulatory requirements, reflecting a robust risk management framework [12]. - The company has not experienced significant operational risks or regulatory penalties, indicating effective compliance with financial regulations [13][19]. Group 5: Financial Services and Transactions - The company has established a financial service agreement with its parent group, allowing for comprehensive credit facilities without collateral requirements [1][18]. - The company’s deposits from member units reached 268.588 billion RMB, with loans and advances totaling 198.851 billion RMB as of June 30, 2025 [10]. - The company has implemented strict management measures for deposit and loan operations to prevent fraud and ensure compliance with regulatory standards [4][6].

Core Viewpoint - The announcement provides a risk assessment report on Sichuan Yibin Wuliangye Group Finance Co., Ltd., detailing its financial status, internal control mechanisms, and compliance with regulatory requirements as of June 30, 2025 [1][24]. Company Overview - Sichuan Yibin Wuliangye Group Finance Co., Ltd. was established on May 5, 2014, as a non-bank financial institution approved by the China Banking Regulatory Commission [1]. - The company is located in Yibin City and operates under the monetary financial services industry, holding a financial license and business license [1]. Shareholding Structure - As of June 30, 2025, the shareholding structure of the finance company is as follows: - Sichuan Yibin Wuliangye Group Co., Ltd.: 130,388.73 million RMB (42.25%) - Yibin Wuliangye Co., Ltd.: 125,173.19 million RMB (40.56%) - Other shareholders include Agricultural Bank International Holdings Limited and several local companies [1]. Internal Control Overview - The finance company has established a governance structure including a shareholders' meeting, board of directors, and supervisory board, with clear responsibilities for risk management [1][3]. - The internal control system is designed to ensure effective risk management and compliance with regulations [1][22]. Financial Performance - As of June 30, 2025, the finance company reported the following financial metrics: - Total assets: 6,658,348.55 million RMB - Loans and discounts: 3,277,240.08 million RMB - Deposits: 5,956,208.64 million RMB - Net operating income for the first half of 2025: 21,543.82 million RMB [22]. Risk Management and Compliance - The finance company has implemented a comprehensive risk management framework, adhering to national financial regulations and internal policies [22][24]. - As of June 30, 2025, all regulatory indicators met the required standards, indicating a sound risk management and internal control system [24].