Core Viewpoint - The document outlines the investment management guidelines for Shenzhen Guangfeng Technology Co., Ltd., aiming to enhance corporate governance, streamline investment decision-making processes, and ensure compliance with relevant laws and regulations [1]. Investment Decision Authority - Investment projects must be approved by the company's shareholders, board of directors, chairman, and general manager according to their respective authority levels [1]. - Specific thresholds for board and shareholder approval are established, including asset total exceeding 50% of total audited assets or transaction amounts exceeding 50% of market value [2]. - The chairman has the authority to decide on investments that meet certain criteria, such as asset totals exceeding 3% of total audited assets [3][4]. Investment Procedures - Investment proposals for core business areas must be submitted in writing by shareholders, directors, and relevant departments [9]. - The strategic investment department conducts preliminary analyses of investment opportunities, considering market prospects and alignment with the company's long-term strategy [18]. - Non-core investment proposals follow a similar process, requiring approval from the chairman or general manager before submission to the board [22][24]. Implementation and Oversight - Once approved, the general manager or authorized personnel are responsible for the implementation of investment projects [27]. - The board of directors is tasked with regularly monitoring the progress and effectiveness of major investment projects [30]. - The audit committee has the authority to supervise the company's investment activities [31]. Responsibilities and Accountability - Company directors and management are required to exercise caution and control over investment risks, with accountability for any violations of the investment procedures [32][33]. - The board and shareholders have the authority to impose penalties on responsible parties for any losses incurred due to improper investment decisions [35]. Additional Provisions - The document specifies that the market value is calculated based on the average closing value over the last 10 trading days [36]. - Any matters not covered by these guidelines will be handled according to the Company Law and relevant regulations [38].

Core Points - The document outlines the external investment management system of Hubei Dongbei Electromechanical Group Co., Ltd, aiming to standardize investment behavior, enhance fund utilization efficiency, and protect shareholder interests [1][2] - The investment activities are categorized into short-term and long-term investments, with a focus on obtaining future returns through various asset forms [1][2] - The investment principles emphasize compliance with laws, alignment with national industrial policies, ensuring reasonable returns, and maintaining a balance between risk and reward [1][2] Investment Management - The investment management system applies to the company and its wholly-owned and controlling subsidiaries [2] - Investment decisions are made by the shareholders' meeting, board of directors, and chairman within their authority, with no other departments or individuals allowed to make investment decisions without authorization [2][3] - The board's strategic committee is responsible for coordinating investment project analysis and providing decision-making recommendations [2][3] Investment Decision Management - The investment approval process involves project selection and evaluation by the management department, preliminary review by the general manager's office, and adherence to approval procedures based on investment thresholds [4][5] - Specific thresholds for board review include investments exceeding 10% of the latest audited total assets or significant amounts in revenue and net profit [4][5] - Investments not meeting these thresholds can be approved by the general manager with confirmation from the chairman [5] Investment Implementation Management - Projects can only be implemented after obtaining all necessary approvals, with a project team organized for execution [5][6] - Regular updates on project status must be reported to the general manager's office, and completion reports are required post-implementation [5][6] Investment Disposal - The company can recover investments under certain conditions, such as project completion or bankruptcy of the investment entity [6] - Investment transfers are permissible when predetermined profit targets are met or due to force majeure events [6] Accountability in Investment - Any actions leading to investment decision errors resulting in asset losses will be investigated, with potential penalties for responsible parties [6][7] - Directors and senior management are expected to fulfill their responsibilities, with accountability measures in place for any losses caused by negligence or misconduct [6][7]