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]

Core Viewpoint - The financial company of Baowu Group has established a comprehensive risk management and internal control system, ensuring compliance with regulatory requirements and effective operational performance [1][11][12]. Basic Information - The financial company was established in June 1992, with a registered capital of 6.84 billion yuan, and is supervised by the National Financial Supervision Administration [1]. - The ownership structure includes China Baowu Steel Group (24.32%), Maanshan Iron & Steel Co., Ltd. (22.36%), and others [1]. Internal Control Overview - The internal control system is based on a robust governance structure and advanced internal control culture, aiming to ensure compliance with laws and regulations while enhancing operational efficiency [2][3]. - The internal control principles include comprehensiveness, prudence, effectiveness, and checks and balances, covering all business processes and operational stages [3]. Governance Structure - The governance structure consists of a shareholders' meeting, board of directors, supervisory board, and management team, with clear responsibilities and procedures [4]. - Various committees, such as the risk management committee and audit committee, support the governance framework [4]. Risk Management Framework - The financial company has developed a "four-in-one" risk management concept, integrating compliance, business continuity management, risk management, and internal control [5]. - A comprehensive risk management policy has been established, addressing various risks including credit, liquidity, and operational risks [6]. Financial Performance - As of June 30, 2025, the financial company reported total assets of 68.813 billion yuan and a profit of 400 million yuan [11]. - All regulatory indicators met the requirements set forth by the relevant authorities [11][12]. Business Operations - The financial company engages in various services including deposit acceptance, loan processing, and investment management, adhering to strict regulatory guidelines [2][6]. - The company has implemented a robust internal audit system to monitor compliance and operational effectiveness [5][10]. Relationship with Baoshan Iron & Steel Co., Ltd. - As of June 30, 2025, Baoshan Iron & Steel Co., Ltd. had a deposit balance of 13.153 billion yuan and a loan balance of 417 million yuan with the financial company [14]. - The financial company has developed a system to monitor related transactions, ensuring compliance with financial service agreements [14]. Risk Assessment Conclusion - The financial company operates in accordance with regulatory requirements, demonstrating good operational performance and effective risk management practices [12].

务所（特殊普通合伙）深皇嘉所以验字[2015]193 号验资报告审验。 务所（特殊普通合伙）深圳分所以 XYZH/2016SZA40700 号验资报告审验。 务所（特殊普通合伙）深圳分所以 XYZH/2020SZA10047 号验资报告审验。 中广核财务有限责任公司 风险评估报告 根据深圳证券交易所于 2025 年 3 月 28 日发布的《深圳证券交易所上市公司 自律监管指引第 7 号—交易与关联交易（2025 年修订）》的要求，以及中广核 财务有限责任公司（以下简称"财务公司"）提供的有关资料和财务报表，中国 广核电力股份有限公司（以下简称"公司"）对财务公司截至 2025 年 6 月 30 日的经营资质、业务和风险状况进行了评估，现将公司关于财务公司的风险评估 情况报告如下： 一、财务公司基本情况 财务公司成立于 1997 年 7 月 22 日，系经中国人民银行银复[1997]244 号文 批准设立的非银行金融机构，初始注册资本为人民币 3 亿元。由中国广东核电集 团有限公司(2013 年 4 月 26 日更名为中国广核集团有限公司，以下简称"中广 核")、广东核电投资有限公司、岭澳核电有限公司、广东核电 ...

Core Points - The internal audit system of Beijing Baijun Medical Technology Co., Ltd. aims to standardize internal audit work, clarify responsibilities, ensure audit quality, and enhance economic efficiency [1][2] - The internal audit is defined as an independent and objective evaluation of financial activities, internal controls, and risk management to promote governance and achieve organizational goals [1][2] - The internal audit's objectives include improving internal controls, managing costs effectively, enhancing operational management, mitigating operational risks, and increasing company value [1][2] Chapter Summaries Chapter 1: General Principles - The internal audit system is established to comply with relevant laws and regulations, ensuring the integrity of financial reporting and internal controls [1][2] - Internal controls are defined as processes that provide reasonable assurance regarding the achievement of objectives related to operational efficiency, compliance, and asset security [1] Chapter 2: Audit Institutions and Personnel - The board of directors is responsible for establishing and implementing internal control systems, with significant internal control systems requiring board approval [2] - An audit committee is established by the board, consisting of directors, with independent directors making up more than half and at least one being a professional accountant [2][3] - The internal audit department is responsible for supervising the authenticity and completeness of financial information and internal control systems [2][3] Chapter 3: Responsibilities and General Requirements - The audit committee guides and supervises the internal audit department, reviews annual audit plans, and reports on audit progress and significant issues to the board [2][3] - The internal audit department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries [3][4] Chapter 4: Specific Implementation - The internal audit department must conduct evaluations of internal controls at least annually and report findings to the audit committee [6][7] - Audits of significant external investments, asset purchases, guarantees, and related transactions must be conducted promptly, focusing on compliance with approval procedures and contract execution [8][9][10] Chapter 5: Violations and Responsibilities - Violations of laws, regulations, or internal policies may result in penalties, including administrative or economic sanctions for individuals involved in misconduct [10][12] Chapter 6: Supplementary Provisions - The internal audit system will be interpreted and revised by the board of directors and will take effect upon board approval [11]

第五条 资本运营部为筹资活动的日常管理部门，负责 银行借款、发行公司股票、债券、中期票据、短期融资券等 有关业务活动。 第六条 筹资业务的授权人和执行人、会计记录人之间 应相互分离。 第七条 资本运营部指定专人负责保管与筹资活动有 关的文件、合同、协议、契约等相关资料。 吉林高速公路股份有限公司 筹资管理制度 （2025年8月26日 经公司第四届董事会第六次会议审议通过） 第一章 总则 第一条 为了加强公司对筹资业务的内部控制，防范筹 资风险，降低筹资成本，根据《公司法》、财政部《企业内 部控制基本规范》、《上海证券交易所股票上市规则》等法 律法规和《公司章程》的有关规定，结合公司的具体情况， 制定本制度。 第二条 本制度所称筹资，是指公司为了满足生产经营 发展需要，通过银行借款或者发行股票、债券、中期票据、 短期融资券等形式筹集资金的活动。 第三条 筹资的原则：遵守国家法律法规的原则、统一 筹措分级使用的原则、合理权衡降低成本的原则、适度负债 防范风险的原则。 第四条 适用范围：公司本部及分公司；全资子公司、 控股子公司据此制定制度并通过内部决策程序审批后执行； 参股公司可参照执行。 第二章 发行股票筹资 ...

General Principles - The regulation aims to enhance the internal control system, improve the quality of information disclosure, and strengthen the monitoring of annual report preparation and disclosure by the Audit Committee [1][2] - Audit Committee members are required to diligently perform their duties in accordance with relevant laws and regulations, ensuring the overall interests of the company are maintained [1][2] Responsibilities of the Audit Committee - The Audit Committee is responsible for initiating the selection of the annual report auditing firm, reviewing selection documents, and supervising the selection process [2][3] - It must assess the independence and professionalism of the auditing firm, particularly regarding the impact of non-audit services on independence [2][3] - The Committee is tasked with submitting recommendations for hiring or replacing the auditing firm and its fees to the Board after prior research by the Party Committee [2][3] - Regular communication with the auditing firm regarding the audit scope, plan, methods, and significant findings is required [2][3] - The Committee must coordinate the timing of the audit work with the auditing firm and guide the internal audit department [2][3] Communication and Reporting - The Audit Committee is required to submit an evaluation report on the performance of the auditing firm and its supervisory responsibilities to the Board at least annually [2][3] - A separate communication meeting with the auditing firm, without management present, must be held at least once a year [2][3] Internal Control Evaluation - The Audit Committee must evaluate the establishment and implementation of internal control systems related to financial reporting and disclose findings in an internal control evaluation report [5][6] - The report should include the effectiveness of internal controls, any significant risks, and corrective measures for identified deficiencies [5][6] Appointment of Auditing Firms - The Audit Committee votes on the annual financial report and submits the decision to the Board for approval, along with a summary report on the auditing firm's performance [3][4] - The Committee must focus on any changes in the auditing firm during the audit period and ensure proper evaluation of both the previous and new firms [3][4] Confidentiality and Compliance - Members of the Audit Committee are obligated to maintain confidentiality and prevent insider trading or other illegal activities during the report preparation and auditing period [4][6]

第三条 公司为审计委员会提供必要的工作条件，配备 专门机构承担审计委员会的工作联络、会议组织、材料准备 和档案管理等日常工作。审计委员会履行职责时，公司管理 层及相关部门应给予配合。 第二章 人员组成 吉林高速公路股份有限公司 董事会审计委员会工作细则 （2025年8月26日 经公司第四届董事会第六次会议审议通过） 第一章 总则 第一条 为强化董事会决策功能，做到事前审计、专业 审计，确保吉林高速公路股份有限公司（以下简称公司）董 事会对经理层的有效监督，提高公司内部控制能力，健全公 司内部控制制度，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》 《上市公司独立董事管理办法》《上海证券交易所上市公司 自律监管指引 第 1 号——规范运作》《中央企业全面风险 管理指引》《企业内部控制基本规范》《吉林省国资委出资 企业全面风险管理指引》 《吉林高速公路股份有限公司章程》 （以下简称《公司章程》）《吉林高速公路股份有限公司董 事会议事规则》及其他有关规定，公司设立董事会审计委员 会，并制订本工作细则。 第二条 董事会审计委员会是董事会按照股东会决议设 立的专门工作机构，依 ...