Core Viewpoint - Zhejiang Pava New Energy Co., Ltd. has been placed under other risk warnings due to a negative audit opinion on its internal controls for the 2024 financial report, effective May 6, 2025 [1][2] Group 1: Risk Warning Implementation - The company received a negative audit report from Tianjian Accounting Firm regarding its internal controls, leading to the implementation of other risk warnings as per the Shanghai Stock Exchange rules [2] - The company is required to disclose progress on the risk warning at least once a month during the warning period [1][2] Group 2: Management Changes and Measures - The company has made significant management changes, including the resignation of the former chairman and general manager, Zhang Bao, and the appointment of Wang Baoliang as the new chairman and general manager [2] - A third-party accounting firm has been engaged to further examine the areas of internal control deficiencies and to implement targeted improvements [2][5] Group 3: Compliance and Training Initiatives - The company is conducting specialized training for its management team in collaboration with intermediaries to enhance compliance awareness and operational integrity [3] - Financial personnel are receiving professional training on accounting standards to improve their understanding and application of relevant regulations [4] Group 4: Internal and External Supervision - The company is strengthening its internal audit capabilities and has plans to hire more specialized internal auditors [5] - Third-party institutions have been engaged for compliance audits to identify potential risks and improve internal processes [5] Group 5: Fund Misappropriation and Recovery Efforts - The actual controller, Zhang Bao, is reported to have misappropriated company funds totaling 191.34 million yuan, with efforts underway to recover these funds [6] - As of the announcement date, the company has received 30 million yuan back from Zhang Bao and is pursuing the recovery of the remaining amount [6] Group 6: Commitment to Internal Control Improvement - The company is committed to enhancing the effectiveness of its internal control systems and will undertake a comprehensive review and rectification of existing processes [7] - The company emphasizes the importance of protecting the rights of investors and will actively disclose relevant information regarding the progress of internal control improvements [7]

Core Viewpoint - The report evaluates the operational qualifications, business, and risk status of China Logistics Group Finance Co., Ltd. (Logistics Finance Company), which is fully controlled by China Logistics Group Co., Ltd. The assessment indicates that the company has established a comprehensive internal control system and effective risk management practices, ensuring compliance with regulatory requirements and maintaining financial stability [1][7][9]. Group 1: Basic Information - Logistics Finance Company obtained its financial license on March 25, 2024, and its business license on March 27, 2024, with a registered capital of RMB 3 billion [1]. - The company is wholly owned by China Logistics Group Co., Ltd., with a shareholding structure indicating 100% ownership [1]. - The main business activities include accepting deposits, providing loans, bill discounting, and offering financial advisory services to member units [1]. Group 2: Risk Management - The company has established a governance structure that includes a board of directors, supervisory board, and senior management, supported by specialized committees for strategic, audit, and risk management [2]. - A clear organizational structure with defined roles and responsibilities enhances the effectiveness of risk management, ensuring checks and balances within the decision-making process [2]. - Risk identification and assessment processes are in place, with departments responsible for developing risk control measures based on their evaluations [3]. Group 3: Internal Control and Compliance - Logistics Finance Company has developed various management methods and operational procedures to control business risks, including specific guidelines for settlement accounts and deposit management [3]. - A credit review committee and an independent credit department manage unified credit operations, ensuring compliance with lending regulations and risk assessment [3][4]. - The company has established a robust internal audit system to monitor compliance with laws and regulations, enhancing the overall effectiveness of internal controls [5][6]. Group 4: Financial Performance - As of June 30, 2025, the total assets of Logistics Finance Company amounted to RMB 11.13 billion, with loans and advances totaling RMB 6.87 billion [7]. - The total liabilities were RMB 8.15 billion, with deposits from members reaching RMB 8.10 billion, and the owner's equity stood at RMB 2.98 billion [7]. - The company reported a revenue of RMB 61 million for the first half of 2025, with a net loss of RMB 33 million attributed to loan provisioning [7]. Group 5: Regulatory Compliance - All regulatory indicators as of June 30, 2025, were within acceptable limits, indicating no significant risks [8]. - The company has not encountered any major defects in its risk control systems related to financial reporting, credit, or information management [7][9]. - The assessment concludes that the financial activities between the company and Logistics Finance Company are currently manageable in terms of risk [9].

Core Viewpoint - The independent directors of China Shipbuilding Industry Corporation held a meeting to assess the risk management of its financial subsidiary, China Shipbuilding Finance Co., Ltd, and concluded that it operates within a sound risk control framework [1][2]. Group 1: Meeting Details - The ninth independent director meeting was held on August 28, 2025, in Shanghai, with all four independent directors participating and voting [1]. - The meeting was deemed legally valid according to relevant laws and the company's internal regulations [1]. Group 2: Risk Assessment of China Shipbuilding Finance - The independent directors approved a proposal regarding the risk assessment report for the first half of the year for China Shipbuilding Finance [1]. - It was noted that China Shipbuilding Finance possesses valid financial licenses and has established a comprehensive internal control system to manage risks effectively [1]. - The assessment revealed no significant deficiencies in the risk control systems related to funds, credit, investment, and information management [1]. - The financial subsidiary is reported to have normal operations, ample funds, sound internal controls, good asset quality, high capital adequacy ratio, and sufficient provisions, indicating that the risks associated with its financial services are manageable [1].

Core Points - The internal audit system of Beijing Haitian Ruisheng Technology Co., Ltd. aims to standardize internal audit work, enhance quality, and protect investors' rights [1] - 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 [1] - The internal control process is designed to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate financial reporting [1] General Provisions - The company has established an audit committee under the board of directors, consisting of three non-executive directors, with a majority being independent directors [2] - An audit department is set up to supervise business activities, risk management, internal controls, and financial information, reporting directly to the board [2] - The audit department must maintain independence and is not to be under the financial department's leadership [2] Responsibilities and Overall Requirements - The audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [3] - It conducts audits on the legality and accuracy of financial data and economic activities, including financial reports and voluntary disclosures [3] - The department must report to the audit committee at least quarterly, detailing the execution of the audit plan and any issues found [3] Specific Implementation - The audit department collaborates with external audit units and submits internal audit reports after each fiscal period [4] - It is responsible for evaluating the effectiveness of internal controls and must submit an internal control evaluation report to the board at least annually [5] - The evaluation focuses on significant non-operational financial transactions, investments, asset sales, and related party transactions [5] Information Disclosure - If significant internal control deficiencies or risks are identified, the audit department must report these to the board or audit committee promptly [7] - The company is required to disclose any major internal control issues and the measures taken to address them [7] - The annual internal control evaluation report must include a declaration of its authenticity by the board [7] Supervision and Management of Internal Audit Work - The effectiveness of internal control systems is a key performance indicator for all departments and subsidiaries [8] - Internal auditors demonstrating significant responsibility and performance will be recognized, while those failing in their duties will face disciplinary actions [8] - Any major issues in internal audit work must be reported to the relevant stock exchange [8]

泰瑞机器股份有限公司 内部审计工作制度 （2025 年 8 月修订） 第一章 总则 第一条 为规范泰瑞机器股份有限公司（以下简称"公司"）内部审计工作， 建立健全内部控制体系以及确保有效执行，保障公司及所属子公司生产经营和财 务管理等活动符合国家法律法规规定，根据《审计法》、《企业内部控制基本规 范》、《上海证券交易所股票上市规则》、《泰瑞机器股份有限公司章程》等有 关法律法规，制定本工作制度。 第二条 内部审计要按照国家有关法律规定，根据内部审计准则的要求，通 过独立、客观、公正的审计监督和咨询活动，检查评价业务活动、内部控制和风 险管理的健全性、合法性和有效性，发现问题，提出管理建议，促进企业完善治 理、增加价值和目标实现。 第三条 内部审计的实施对象是泰瑞机器股份有限公司及所属分公司、子公 司、联营公司等（以下简称"所属公司"） 第二章 组织领导 机构设置 人员配备 第四条 公司设立内部审计机构（以下简称"审计部"），对公司业务活动、 风险管理、内部控制、财务信息等事项进行监督检查。审计部对董事会负责，向 董事会审计委员会报告工作。内部审计机构在监督检查过程中，应当接受审计委 员会的监督指导。内部审计机 ...

Core Viewpoint - The report evaluates the ongoing risk management of CRCC Finance Company, a subsidiary of China Railway Construction Corporation, confirming its compliance with regulatory requirements and effective internal controls [1][16]. Group 1: Company Overview - CRCC Finance Company was established on April 18, 2012, with a registered capital of 9 billion RMB, where China Railway Construction Corporation holds a 94% stake [1]. - The company operates under a financial license and is involved in various financial services, including deposit acceptance, loan processing, and financial consulting [2]. Group 2: Internal Control and Governance - The company has established a robust internal control framework, including a board of directors and specialized committees to oversee risk management and compliance [2][4]. - The governance structure includes a risk management committee, audit committee, and strategic investment committee, ensuring clear responsibilities and effective risk oversight [5][6]. Group 3: Risk Management Framework - CRCC Finance Company employs a three-line defense model for risk management, with distinct roles for operational departments, compliance functions, and internal audit [7]. - The company has implemented detailed procedures for credit and investment management, ensuring strict adherence to regulatory standards and internal policies [10][11]. Group 4: Financial Performance - As of June 30, 2025, the company reported total assets of 120.85 billion RMB, total liabilities of 106.40 billion RMB, and a net profit of 536 million RMB [14]. - The financial indicators are within acceptable regulatory limits, indicating a stable financial position without significant risks [14][15]. Group 5: Regulatory Compliance - The company complies with the Enterprise Group Financial Company Management Measures, with no identified violations or significant deficiencies in risk management [16]. - The financial transactions with its parent company and affiliates are conducted at fair prices and follow proper approval processes, ensuring risk control [15][16].

General Provisions - The purpose of the audit committee is to enhance the decision-making function of the board, ensure effective supervision of senior management, and improve the internal control capabilities of the company [1] - The audit committee is established as a specialized committee of the board, responsible for the duties of the supervisory board as stipulated by the Company Law, and reports to the board [1][2] Composition of the Committee - The audit committee consists of three members, all of whom must be directors not holding senior management positions, including two independent directors [2][3] - The committee's chairperson must be an independent director with accounting expertise [2] Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [4][5] - Key responsibilities include approving financial reports, hiring or dismissing external auditors, and overseeing the company's financial reporting processes [5][6] - The committee must ensure the integrity of financial reports and monitor for potential fraud or significant misstatements [11][12] Internal Audit Oversight - The audit committee supervises the internal audit department and must receive reports on internal audit activities at least quarterly [2][15] - The committee is tasked with evaluating the effectiveness of internal controls and must report any significant deficiencies to the board [8][18] Meeting Procedures - The audit committee must hold regular meetings at least quarterly, with provisions for special meetings as needed [20][21] - A quorum requires the presence of at least two-thirds of the committee members, and decisions are made by majority vote [23][24] Documentation and Reporting - Meeting minutes must be recorded, and members are required to maintain confidentiality regarding the discussed matters [27][29] - The audit committee must submit its decisions and recommendations in writing to the board [28]

（2025 年 8 月修订） 第五条 公司及各级子公司应将内部控制的实施情况纳入考评 体系。 第六条 内部控制检查监督不能减轻管理层的责任，公司管理 层对重大舞弊行为的发生承担责任。内部控制检查监督人员秉持职业 谨慎执行了必要的程序，应对无法发现所有舞弊行为免责。 第一章 总则 第一条 为了引导和推动上海环境集团股份有限公司（以下简 称"公司"）建立健全内部控制，提高公司内部控制与经营管理水平， 防范和化解公司日常经营运作中可能出现的各类风险，促进公司健康 可持续发展，根据《企业内部控制基本规范》及其配套指引、《上海 证券交易所上市公司自律监管指引第 1 号——规范运作》等有关法 律、法规规定，制定本制度。 第二条 本制度适用于公司、公司持股比例 50%以上的绝对控 股子公司和公司拥有实际控制权的相对控股子公司 (以下简称"子 公司")。本制度所称被检查单位,特指公司各职能部门、事业部及所 辖项目公司、直属公司以及上述机构相关责任人员；事业部特指环境 设计院、生态事业部、环建事业部、固废事业部、危废事业部、水务 事业部。 第三条 本制度所称内部控制评价，主要分为三个层面的工作： （一）管理层进行内部控制自查工 ...

根据《上海证券交易所上市公司自律监管指引第 5 号——交易与关联交易》 的相关要求，北京三元食品股份有限公司（简称"本公司"）通过查验北京首农 食品集团财务有限公司（简称"集团财务公司"）《金融许可证》《营业执照》等 证件资料，并审阅包括资产负债表、利润表、现金流量表等在内的集团财务公司 的定期财务报告，对集团财务公司的经营资质、业务和风险状况进行了评估，具 体情况报告如下： 一、集团财务公司基本情况 集团财务公司于 2016 年 5 月 10 日获得国家金融监督管理总局（原中国银行 业监督管理委员会）北京监管局开业批复，2016 年 5 月 11 日向北京市工商行政 管理局申请办理并取得《营业执照》。2019 年 3 月 4 日原中国银保监会批复核准 同意公司所属集团变更为北京首农食品集团有限公司（简称"首农食品集团"）， 品集团财务有限公司"。2019 年 8 月 28 日收到股东首农食品集团缴纳的新增注 册资本金，注册资本达 20 亿元。 法定代表人：郗雪薇 北京三元食品股份有限公司 关于北京首农食品集团财务有限公司 注册地址：北京市西城区广安门内大街 316 号京粮古船大厦四层 401A、五 层 注册 ...

Group 1 - The financial company is a national non-bank financial institution established in June 1992, regulated by the National Financial Supervision Administration [1][2] - The ownership structure includes China Baowu Steel Group Co., Ltd. holding 24.32%, with other significant shareholders being Maanshan Iron & Steel Co., Ltd. and Baoshan Iron & Steel Co., Ltd. [1] - The financial company is not a defaulter and has good creditworthiness and performance capabilities [2] Group 2 - The internal control system is based on a sound governance structure and advanced internal control culture, ensuring compliance with national regulations and operational efficiency [3][5] - The internal control principles include comprehensiveness, prudence, effectiveness, and checks and balances, covering all departments and processes [3][5] - The governance structure consists of a shareholders' meeting, board of directors, supervisory board, and management team, with clear responsibilities and procedures [5][6] Group 3 - The financial company has established a risk management system that includes a "four-in-one" risk control concept, integrating compliance, business continuity management, risk management, and internal control [7] - The company has implemented a quarterly asset allocation and credit strategy review mechanism to adjust risk management strategies regularly [7] - Major risks identified include credit risk, liquidity risk, information technology risk, market risk, money laundering risk, operational risk, compliance risk, and legal risk [7] Group 4 - As of June 30, 2025, the financial company reported total assets of 68.813 billion, total liabilities of 58.504 billion, and total equity of 10.309 billion, with operating income of 0.771 billion and total profit of 0.4 billion [15] - All regulatory indicators meet the requirements set forth in the "Enterprise Group Financial Company Management Measures" [15] - The financial company has established a three-tier reserve system for liquidity risk management, ensuring funds are available for operational needs [16] Group 5 - The financial company has developed a comprehensive internal control system that effectively executes financial accounting behaviors, enhances accounting information quality, and strengthens operational management [14][18] - The internal control system is deemed complete and reasonable, with effective execution and no significant defects identified [14][18] - The financial company has a robust emergency management plan to address potential operational disruptions, ensuring business continuity [13][19]