Core Viewpoint - The company has established a set of regulations to govern its external financial assistance activities, aiming to mitigate financial risks and enhance the quality of information disclosure while ensuring the protection of shareholders' rights [1][2]. Group 1: Financial Assistance Regulations - The term "external financial assistance" refers to the company's provision of funds or loans to external parties, with exceptions for certain shareholders [1]. - The company must adhere to principles of equality, voluntariness, and fairness when providing financial assistance [1]. - Financial assistance to related parties is prohibited under specific regulations [1][2]. Group 2: Approval Procedures - Financial assistance must be approved by the board of directors or the shareholders' meeting [2][3]. - Certain financial assistance matters require board approval before being submitted to the shareholders' meeting, particularly if they exceed 10% of audited net assets [2][3]. - A two-thirds majority of attending directors is required for approval, and related directors must abstain from voting [2][3]. Group 3: Evaluation and Disclosure - The board must evaluate the reasons for financial assistance, including the asset quality and credit status of the recipient [3]. - Independent financial advisors must provide opinions on the legality and fairness of the financial assistance [3]. - The company must disclose detailed information about the financial assistance, including the recipient's financial metrics and any guarantees provided [6]. Group 4: Operational Management - The finance department is responsible for conducting risk assessments of the financial assistance recipients [5]. - After board approval, the finance department will handle the necessary procedures for providing financial assistance [5]. - The internal audit department will oversee compliance and follow-up on financial assistance matters [5]. Group 5: Penalties and Amendments - Violations of the financial assistance regulations may result in economic liability for responsible personnel, and severe cases may lead to criminal prosecution [6]. - The regulations will be revised and interpreted by the board of directors as necessary [7].