Core Viewpoint - The document outlines the debt financing management measures of Guangdong Jiayuan Technology Co., Ltd., emphasizing the need for legal compliance, risk control, and efficient use of funds in the company's debt financing activities [2][4]. Summary by Sections General Principles - The debt financing activities must be legal and compliant with national laws and regulations [2]. - The company aims to balance funding needs and costs, preventing both underfunding and overfunding [2]. - The company should maintain an appropriate debt ratio to control financing risks [2]. - Unified financing and reasonable use of funds are mandated, with subsidiaries required to follow internal approval processes [2]. Types of Financing - Debt financing includes various methods such as bank loans, commercial credit, bond issuance, financing leases, and export seller credit [2][4]. Roles and Responsibilities - The financial management center is responsible for forecasting funding needs, liaising with financial institutions, and monitoring debt repayment risks [4]. - The securities department handles legal aspects of financing proposals and ensures timely disclosure of relevant information [4]. - The audit department is tasked with auditing the use of funds raised through debt financing [4]. Financing Plan Approval - Financing plans must align with the company's overall strategy and undergo rigorous evaluation, especially for significant financing exceeding 30% of net assets [6]. - The approval process involves multiple levels, including the board of directors and shareholders for major financing decisions [6]. Supervision of Financing - The company must ensure effective control over the use of raised funds, preventing misuse or misallocation [9]. - Regular risk analysis of financing funds is required, with results reported to senior management [9]. - Internal audits will evaluate the effectiveness of financing controls and compliance with established procedures [9].