Core Points - The company establishes a system to ensure compliance with laws and regulations, enhancing operational efficiency and clarifying the responsibilities of the board and management [1] - The system outlines the types of transactions that require approval, including asset purchases, external investments, and financial guarantees [1][2] - Specific thresholds for board and shareholder approval are defined based on asset value, transaction amount, and profit impact [2][3] Transaction Approval Authority - Transactions involving assets exceeding 10% of the company's audited total assets or market value require board approval [2] - Transactions exceeding 50% of the company's audited total assets or market value must be submitted for shareholder approval [3] Financial Reporting and Disclosure - Transactions involving equity must include recent financial reports and audit opinions, ensuring transparency [4][5] - Non-cash asset transactions require appropriate audit or evaluation reports to be disclosed [5] Special Cases and Exemptions - Financial assistance transactions require a higher level of board approval and may need shareholder approval under certain conditions [5][6] - Transactions with subsidiaries may be exempt from certain disclosure and approval processes [7][8]