利欧集团股份有限公司公司 对外提供财务资助管理制度 利欧集团股份有限公司 二〇二五年九月 -1- 第一章 总则 利欧集团股份有限公司 对外提供财务资助管理制度 第一条 为依法规范利欧集团股份有限公司（以下简称"公司"或"上市公司"） 对外提供财务资助行为，防范财务风险，确保公司经营稳健，根据《证券法》《上 市公司信息披露管理办法》《深圳证券交易所股票上市规则》及《深圳证券交易所 上市公司自律监管指引第 1 号—主板上市公司规范运作》等法律、法规、规范性文 件和《利欧集团股份有限公司章程》（以下简称"公司章程"）的相关规定，结合公 司的实际情况， 制定本制度。 第二条 本制度所称对外提供财务资助，是指公司及全资、控股子公司有偿或 者无偿对外提供资金、委托贷款、承担费用、无偿提供资产使用权等行为，但下列 情况除外： （一） 提供借款、贷款等融资业务属于公司或全资、控股子公司的主营业务； （二） 资助对象为公司合并报表范围内的、持股比例超过 50%的控股子公司， 且该控股子公司其他股东中不包含上市公司的控股股东、实际控制人及其关联人。 （三） 中国证监会或者深圳证券交易所认定的其他情形。 第三条 公司向与关联人共同 ...

Core Viewpoint - The document outlines the financial assistance management system of Hubei Hendi Pharmaceutical Co., Ltd, aiming to regulate external financial assistance, mitigate financial risks, and enhance information disclosure quality [1]. Group 1: General Principles - The system defines "external financial assistance" as the provision of funds or entrusted loans by the company and its subsidiaries, excluding certain conditions such as when lending is the main business or when the recipient is a majority-owned subsidiary [1]. - The company must protect shareholders' rights and provide financial assistance based on principles of equality, voluntariness, and fairness, with the recipient required to provide guarantees [1]. Group 2: Approval Process - Financial assistance must be reviewed by the finance department and approved by the board of directors [3]. - A minimum of two-thirds of the attending directors must agree to the financial assistance proposal, and related directors must abstain from voting [4]. Group 3: Conditions for Financial Assistance - The company cannot provide financial assistance to related parties such as directors, senior management, or controlling shareholders [2]. - Financial assistance must be documented in agreements specifying conditions, amounts, terms, and liabilities for breach [2]. Group 4: Responsibilities and Oversight - The finance department is responsible for assessing the financial health and creditworthiness of the assistance recipient before providing funds [6]. - The internal audit department will supervise the compliance of financial assistance activities [6]. Group 5: Penalties - Violations of the financial assistance regulations that result in losses or negative impacts on the company will lead to economic liability for the responsible individuals, with severe cases potentially referred to judicial authorities [7]. Group 6: Miscellaneous - The management system will be revised and interpreted by the board of directors and will take effect upon approval [8].

Core Points - The company establishes a financial assistance management system to regulate its financial assistance behavior and mitigate financial risks [1] - The system outlines the types of financial assistance that can be provided, including loans, expense coverage, and asset usage rights [1][2] - The company emphasizes the protection of shareholders' rights and the principles of equality, voluntariness, and fairness in providing financial assistance [2] Section Summaries General Principles - The financial assistance refers to monetary or asset-based support provided to external entities, including loans and asset usage rights [1] - The company must comply with relevant regulations and ensure prudent financial assistance practices [1][2] Approval Authority and Procedures - Financial assistance transactions require approval from a majority of the board of directors and must be disclosed promptly [2][3] - Specific conditions necessitate further approval from the shareholders' meeting, such as when the assistance exceeds 10% of the company's audited net assets [2][3] Information Disclosure - The company must disclose financial assistance matters in accordance with regulatory requirements [5] - Timely disclosure is required if the recipient fails to repay or faces financial difficulties [5] Responsibilities and Division of Labor - The finance and securities departments are responsible for risk assessments of potential recipients before providing assistance [6] - The board secretary is tasked with ensuring compliance with information disclosure obligations [6] Penalties - Violations of the financial assistance regulations may lead to economic liability for responsible personnel, and severe cases may be referred to judicial authorities [6] Supplementary Provisions - The financial assistance management system must align with existing laws and regulations, and the board is responsible for its revision and interpretation [8]

Core Viewpoint - The company has established a financial assistance management system to regulate its external financial assistance activities and mitigate financial risks, in compliance with relevant laws and regulations [1][2][8] Summary by Sections General Principles - The financial assistance provided by the company includes both compensated and uncompensated funding, excluding certain situations such as when the company is primarily engaged in lending activities or when the assistance is provided to subsidiaries within the consolidated financial statements that are over 50% owned [1][2] - The company must protect shareholders' rights and ensure that financial assistance is provided on an equal and voluntary basis [1][2] Approval Authority and Procedures - Financial assistance must be approved by the board of directors or the shareholders' meeting, requiring a majority of directors present to agree, with specific conditions for larger amounts or financially distressed recipients [2][3] - The company cannot provide financial assistance to related parties, including directors and major shareholders [2][3] Operational Procedures for Financial Assistance - The company must sign agreements with recipients detailing the conditions, amounts, terms, and liabilities associated with the financial assistance [4][5] - Prior to providing assistance, a risk assessment of the recipient's financial health and operational status must be conducted [5][6] Information Disclosure - The company is required to disclose details of financial assistance, including the nature of the assistance, recipient's financial status, and risk mitigation measures [6][7] - Disclosure must include the total amount of financial assistance provided and any overdue amounts [7][8] Penalties - Violations of the financial assistance regulations that result in losses or negative impacts on the company will lead to economic liability for responsible individuals, and severe cases may be referred for criminal prosecution [8]

Core Points - The company has established a financial assistance system to regulate external financial support, mitigate financial risks, and enhance internal controls [1][2] - The system applies to both paid and unpaid financial assistance provided to external parties, with specific exceptions outlined [2][3] - The company must adhere to strict approval processes and guidelines when providing financial assistance, ensuring compliance with relevant laws and regulations [5][6] Summary by Sections General Principles - The company must take effective measures to prevent risks when providing financial assistance [3] - Financial assistance to subsidiaries must be proportionate to the contributions of other shareholders [3][6] - The company cannot provide financial assistance to its controlling shareholders or related parties [2][3] Approval Authority and Procedures - Financial assistance must be approved by the board of directors, requiring a two-thirds majority [5][6] - Certain financial assistance scenarios must also be submitted for shareholder approval [5][6] Responsibilities and Division of Work - The finance department is responsible for assessing the risk of financial assistance recipients [7] - The internal audit department must review compliance with the financial assistance provisions [7] Information Disclosure - The company must disclose details of financial assistance within two trading days after board approval [8] - Disclosure must include the nature of the assistance, recipient information, risk prevention measures, and board opinions [8][9] Additional Provisions - The company must disclose any changes in the financial status of the assistance recipients that could affect repayment [10] - Violations of the financial assistance regulations may lead to accountability for responsible personnel [10]

Core Points - The article outlines the financial assistance management system of Hangzhou Deep Technology Co., Ltd, aiming to regulate external financial assistance, mitigate financial risks, and enhance information disclosure quality [1][2] - The system specifies the approval process and responsibilities for providing financial assistance, ensuring compliance with relevant laws and regulations [2][3] Chapter Summaries Chapter 1: General Principles - The purpose of the financial assistance management system is to standardize the company's external financial assistance behavior and protect shareholders' rights [1] - External financial assistance refers to the provision of funds or entrusted loans by the company and its subsidiaries, with certain exceptions [1] Chapter 2: Approval Authority and Procedures - Financial assistance must be reviewed by the finance management department and approved by the board of directors, followed by timely information disclosure [2] - The company cannot provide financial assistance to related parties as defined by the rules [2][3] Chapter 3: Information Disclosure - The company is required to disclose details of financial assistance, including the nature of the assistance, the recipient's basic information, and risk prevention measures [5][6] - Disclosure must include the total amount of financial assistance provided and any overdue amounts [6] Chapter 4: Responsibilities and Division of Labor - The finance management department is responsible for assessing the financial condition and risks associated with the assistance recipient [7] - The securities affairs and investor relations department handles information disclosure after board or shareholder approval [7] Chapter 5: Penalties - Violations of the financial assistance regulations may lead to economic liability for responsible personnel, and severe cases may be referred to judicial authorities [8] Chapter 6: Supplementary Provisions - The system will be revised in accordance with national laws and regulations, and the board of directors is responsible for its interpretation [9]

Core Viewpoint - The document outlines the regulations and procedures for Shanghai Nenghui Technology Co., Ltd. regarding external financial assistance to prevent financial risks and ensure stable operations [1][2][3]. Group 1: Financial Assistance Regulations - The company and its subsidiaries can provide financial assistance only to subsidiaries where it holds more than 50% of the shares, excluding those with related party shareholders [1][2]. - Financial assistance includes both paid and unpaid funds, such as loans, and must adhere to specific conditions outlined in the document [1][3]. - The company is prohibited from providing financial assistance to directors, senior management, controlling shareholders, and their related parties [2][3]. Group 2: Approval Process - All external financial assistance must be approved by the board of directors, requiring a two-thirds majority vote from non-related directors [4][5]. - If the financial assistance exceeds 10% of the company's latest audited net assets or if the recipient's debt ratio exceeds 70%, it must also be approved by the shareholders' meeting [4][5]. - The board must evaluate the recipient's financial health, industry outlook, and repayment ability before approving assistance [4][5][6]. Group 3: Information Disclosure - The company must disclose details of financial assistance, including the purpose, recipient's financial status, and risk mitigation measures [6][7]. - If the recipient fails to repay on time or faces financial difficulties, the company must disclose this information and the measures taken [7][8]. - The company is responsible for ongoing monitoring of the financial assistance provided and must report any issues to the board [8][9]. Group 4: Responsibilities and Compliance - The finance department is tasked with assessing the risks associated with financial assistance, while the internal audit department reviews these assessments [8][9]. - Any violations of these regulations that result in losses or negative impacts will lead to accountability for the responsible personnel [9].

Core Viewpoint - The document outlines the financial assistance management system of Wuhu Fuchun Dyeing and Weaving Co., Ltd., aiming to standardize the company's external financial assistance practices, mitigate financial risks, and enhance corporate governance and internal control [1][2]. Summary by Sections General Principles - The financial assistance provided by the company and its subsidiaries includes loans and entrusted loans, with specific exclusions for financial institutions and certain recognized situations [1]. - The system is established in accordance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1]. Approval Authority and Procedures - Financial assistance must be approved by the board of directors or shareholders' meeting, with a comprehensive evaluation of the recipient's financial health and repayment ability [2][3]. - The board must disclose risks and fairness of the financial assistance, and independent advisors should provide opinions on legality and risks [2]. Implementation Procedures and Risk Control - The finance department is responsible for assessing the recipient's asset quality and financial situation, while the internal audit department reviews compliance and repayment capacity [4][5]. - If the recipient fails to repay or faces financial difficulties, the company must notify relevant parties and take corrective measures [5][6]. Information Disclosure - The company is required to disclose financial assistance details and risk mitigation measures, including any guarantees provided by third parties [6][7]. - Timely disclosure is mandated if the recipient defaults or encounters significant financial issues [6][7]. Miscellaneous - Violations of the financial assistance regulations may lead to economic liability for responsible personnel, and serious cases may be referred to judicial authorities [7]. - The document is effective upon approval by the board and will be revised as necessary [7].

Core Points - The company has established a system to regulate external financial assistance to prevent financial risks and promote stable development [1][2] - The total amount of financial assistance provided to acquire the company's shares cannot exceed 10% of the total issued share capital [2] - The board of directors must approve external financial assistance, requiring a majority of directors present and two-thirds of attending directors for certain cases [2][3] Group 1: Financial Assistance Regulations - External financial assistance refers to the provision of funds or loans to subsidiaries within the company's consolidated financial statements, excluding assistance to controlling shareholders or related parties [1] - The company is prohibited from providing financial assistance to directors, senior management, controlling shareholders, or related parties [1][3] - Financial assistance must adhere to principles of equality, voluntariness, and fairness to protect shareholders' rights [1] Group 2: Approval Process - Financial assistance exceeding 10% of the latest audited net assets requires board approval and must also be submitted to the shareholders' meeting [2] - The financial department is responsible for the unified management and registration of external financial assistance [4] - The financial department must monitor the financial status of the assisted entities and report any repayment risks to the management [4][5] Group 3: Accountability Mechanism - Company personnel must strictly follow the established procedures for applying, reviewing, and managing external financial assistance [4] - Any unauthorized actions or negligence leading to losses will result in accountability for the responsible personnel [4][5] - The board of directors is responsible for interpreting and approving any modifications to the financial assistance system [5]

Core Points - The company has established a system to regulate financial assistance provided to external parties, aiming to prevent financial risks and enhance corporate governance [1][2] - Financial assistance includes loans and other forms of financial support, with specific exceptions outlined [1] - The approval process for providing financial assistance requires board or shareholder meeting review, focusing on the financial health and repayment ability of the recipient [2][3] Group 1: Financial Assistance Regulations - The company must sign agreements with recipients detailing the terms of financial assistance, including amount, duration, and liabilities [1] - Financial assistance cannot be provided to entities with overdue repayments or financial difficulties [2][6] - The board must evaluate the recipient's asset quality, operational status, industry outlook, and creditworthiness before approving assistance [2][3] Group 2: Approval and Oversight Procedures - Financial assistance exceeding 10% of the company's latest audited net assets requires additional shareholder approval [3][4] - The company’s finance department is responsible for assessing risks associated with the recipient's financial condition [5] - The audit department will review the compliance and repayment capacity of the recipient [5][6] Group 3: Information Disclosure - The company is obligated to disclose financial assistance details in accordance with relevant laws and regulations [6][7] - Any changes in the repayment status or financial difficulties of the recipient must be reported promptly [6][7] - The securities department is responsible for ensuring timely and accurate information disclosure [6][7]