南京腾亚精工科技股份有限公司 第二条 本制度所称的对外投资，是指公司以货币资金出资，或将权益、 股权、技术、债权、厂房、设备、土地使用权等实物或无形资产作价出资依照本 条下款规定的形式进行投资的行为。公司通过收购、置换、出售或其他方式导致 公司对外投资的资产增加或减少的行为也适用于本制度。 对外投资的形式包括：投资有价证券、金融衍生产品、股权、不动产、经营 性资产、单独或与他人合资、合作的形式新建、扩建项目以及其他长期、短期债 券、委托理财等。 本制度所称融资是指股权融资、债权融资等方式获得资金的行为，包括增资 扩股、借款、发行债券等。 第三条 公司所有投资融资行为必须符合国家有关法规及产业政策，符 合公司长远发展计划和发展战略，有利于拓展主营业务，扩大再生产，有利于公 司的可持续发展，有预期的投资回报，有利于降低公司财务费用，有利于提高公 司的整体经济效益。 对外投资融资管理制度 第一章 总则 第一条 为规范南京腾亚精工科技股份有限公司（以下简称"公司"）的 对外投资融资行为，降低对外投资及融资风险，提高对外投资及融资收益，依照 《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共和国证 券法》 ...

Core Viewpoint - The investment and financing management system of Shanghai Laiyifen Co., Ltd. aims to strengthen internal control, standardize investment behaviors, reduce risks, enhance economic benefits, and protect the company's legal rights [1]. Group 1: Investment and Financing Decisions - The investment decisions include internal investments (e.g., store expansion, logistics base construction, new product development) and external investments (e.g., acquiring future returns through monetary funds, equity, or assessed assets) [1][2]. - External investments are categorized into short-term (up to one year) and long-term (over one year) investments, with specific examples provided for each category [2]. - The company must comply with national laws and regulations, as well as its own articles of association, in all investment activities [1]. Group 2: Approval Authority - Certain investment matters require board approval if they meet specific thresholds, such as asset totals exceeding 50% of the company's audited total assets or net assets exceeding 50% of the audited net assets with amounts over 50 million yuan [6]. - Other investment matters require board approval if they exceed 10% of the company's audited total assets or net assets, with minimum amounts specified [7]. - The chairman and president can approve other investment matters within the authorized scope of the board and shareholders [8]. Group 3: Project Management - The project initiation process involves identifying potential projects based on the company's development strategy and conducting preliminary investigations to compile a project proposal or feasibility report [11]. - The investment management department evaluates proposed projects, assessing risks, funding sources, and potential returns before submitting them for further approval [13]. - Approved projects must adhere to strict financial management principles, including dedicated fund usage and regular reporting [18][19]. Group 4: Short-term Investments - The company can engage in low-risk short-term investments, such as money market funds and government bonds, while avoiding high-risk securities [21]. - The finance center is responsible for preparing short-term investment plans based on market research and the company's cash flow situation [22]. Group 5: Major Asset Restructuring - Major asset restructuring involves significant changes to the company's main business, assets, or income through asset transactions outside of regular operations [24]. - The decision-making process for major asset restructuring includes preliminary research, feasibility analysis, and board approval [24][20]. Group 6: External Financing - External financing can be achieved through equity financing (issuing stocks) or debt financing (borrowing funds) [21]. - The finance center initiates borrowing requests based on the company's operational needs, which must then be approved according to established procedures [21]. Group 7: Compliance and Oversight - The company must fulfill information disclosure obligations in accordance with relevant laws and regulations during investment activities [29]. - The internal control department has the authority to supervise and audit investment activities to ensure compliance with established procedures [30].