Group 1 - The core purpose of the foreign exchange hedging business is to mitigate risks associated with exchange rate fluctuations due to the company's expanding overseas operations and increasing foreign currency transactions [1][2] - The company plans to conduct foreign exchange hedging transactions involving various currencies, primarily including the US dollar, to protect against exchange rate risks [1][2] - The total amount for the foreign exchange hedging business is capped at 20 million USD or equivalent foreign currency, with a validity period of 12 months from the board's approval [2][5] Group 2 - The company will only engage with qualified financial institutions approved by regulatory authorities for foreign exchange hedging transactions, ensuring low counterparty risk [3][4] - A comprehensive risk management framework has been established, including internal controls and procedures to minimize operational risks associated with foreign exchange hedging [3][4] - The company will continuously monitor market prices and assess the risk exposure of foreign exchange derivatives, reporting any anomalies to management [3][4] Group 3 - The foreign exchange hedging business is aligned with the company's operational needs and aims to enhance financial stability without harming the interests of shareholders [4][6] - The board and audit committee have approved the foreign exchange hedging proposal, confirming that it meets the company's business development requirements [5][6] - The company has developed a management system for foreign exchange hedging, detailing principles, approval authority, and risk handling procedures [4][6]

北京市朝阳区建外大街丁 12 号英皇集团中心 8 层、9 层、11 层 电话/Tel.:010-50867666 传真/Fax:010-65527227 网址/Website:www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 昆明 南昌 北京市康达律师事务所 关于 嘉兴中润光学科技股份有限公司 授予价格调整、第一个归属期归属条件成就及 部分限制性股票作废事项 之 法 律 意 见 书 康达法意字【2025】第 0439 号 二零二五年八月 法律意见书 释 义 《嘉兴中润光学科技股份有限公司 2024 年限制性股票激励计划 《激励计划（草案）》 指 （草案）》 本次激励计划/本激 指 中润光学 2024 年限制性股票激励计划 励计划 《北京市康达律师事务所关于嘉兴中润光学科技股份有限公司 《证券法律业务执 指 《律师事务所证券法律业务执业规则（试行）》 业规则（试行）》 嘉兴中润光学科技股份有限公司 中华人民共和国，为本《法律意见书》之目的，不包括香港特别 中国 指 行政区、澳门 ...

Core Points - The article outlines the employee stock ownership plan (ESOP) of Tengjing Technology Co., Ltd, emphasizing compliance with relevant laws and regulations [2][3][10] - The plan is designed to enhance employee motivation and align their interests with the company's long-term goals [10][12] Summary by Sections General Principles - The ESOP adheres to principles of legality, voluntary participation, and risk-bearing by participants [2][3] - The plan prohibits insider trading and market manipulation [2] Plan Development - The board and its compensation committee are responsible for drafting the ESOP, which must be approved by the shareholders [3][4] - Legal opinions must be obtained to ensure compliance before the plan is presented to shareholders [3][4] Funding and Stock Sources - The total funding for the ESOP is capped at 23.726 million yuan, with each share priced at 1 yuan [5][6] - The stock will be sourced from shares repurchased by the company, with specific details on the repurchase process provided [6][7] Stock Purchase Price - The purchase price for the stock is set at 34.96 yuan per share, based on various trading averages [9][10] - The pricing strategy aims to attract and retain talent while ensuring fairness to existing shareholders [10] Duration and Lock-up Period - The ESOP has a defined duration and lock-up period, with conditions for early termination [11][12] - Performance assessments will determine the unlocking of shares after the lock-up period [12][13] Management Structure - The ESOP will be managed by a committee elected by the participants, ensuring transparency and accountability [14][16] - The committee is responsible for overseeing the plan's execution and representing participants' interests [16] Rights and Obligations of Participants - Participants have specific rights and obligations, including restrictions on transferring their shares without committee approval [18][22] - The plan ensures that participants' interests are protected and aligned with the company's performance [18][20] Asset Composition and Distribution - The ESOP's assets include company stocks, cash deposits, and other investments, which are separate from the company's assets [19][20] - Distribution of assets will occur after the lock-up period, based on participants' holdings [20][24] Changes and Termination - Any changes to the ESOP require a two-thirds majority approval from participants [21] - The plan can be terminated under specific conditions, including the completion of stock transfers to participants [21][24]

Core Viewpoint - The company is set to implement a 2025 Employee Stock Ownership Plan (ESOP) that aligns with relevant laws and regulations, aiming to enhance employee motivation and promote sustainable development [1][2][3] Group 1: Compliance and Approval - The ESOP draft has been reviewed by the company's Board of Directors' Compensation and Assessment Committee and the Supervisory Board, confirming its compliance with the Company Law, Securities Law, and other regulatory guidelines [1][2] - The plan adheres to the principle of voluntary participation, ensuring that employees are not forced into the program, and it will require approval from the shareholders' meeting before implementation [1][2] Group 2: Performance and Governance - The ESOP includes performance assessment criteria that reflect a balance of incentives and constraints, ensuring that the evaluation metrics are scientific and reasonable [3] - The plan aims to establish a mechanism for shared benefits and risk-sharing, enhancing corporate governance and boosting employee engagement, cohesion, and competitiveness for long-term sustainable growth [3]

东兴证券股份有限公司关于东莞市宇瞳光学科技股份有限 公司对外投资暨与关联方共同投资的关联交易之核查意见 东兴证券股份有限公司（以下简称"东兴证券"、"保荐人"）作为东莞市宇 瞳光学科技股份有限公司（以下简称"宇瞳光学"、"公司"）向不特定对象发行 可转换公司债券的保荐人，根据《证券发行上市保荐业务管理办法》《深圳证券 交易所创业板股票上市规则》《深圳证券交易所上市公司自律监管指引第 2 号— —创业板上市公司规范运作》 《可转换公司债券管理办法》 《深圳证券交易所上市 公司自律监管指引第 15 号——可转换公司债券》等法律法规的规定，对宇瞳光 学与关联方共同投资暨关联交易所涉及的事项进行了审慎核查，相关具体情况如 下： 一、对外投资暨关联交易概述 (三）本次增资前标的公司股权结构： 东莞市宇瞳光学科技股份有限公司（以下简称"公司"、 "宇瞳光学"）于 2025 年 8 月 28 日召开第四届董事会第六次会议和第四届监事会第五次会议，审议通 过了《关于对外投资暨与关联方共同投资的关联交易的议案》，同意公司与 7 名 关联方及其他 10 名非关联方共同与成都赛林斯科技实业有限公司（以下简称"成 都赛林斯"或"标的 ...

Group 1 - The company, Dongguan Yutong Optical Technology Co., Ltd., is implementing an employee stock ownership plan (ESOP) for 2025, which aims to enhance employee engagement and align their interests with the company's performance [2][9][18] - The ESOP has undergone necessary legal procedures and is compliant with relevant laws and regulations, including the Company Law and Securities Law [9][13][18] - The plan allows employees to voluntarily participate, ensuring that there is no forced allocation of shares, which aligns with the principles of voluntary participation and risk-bearing [10][12][18] Group 2 - The ESOP will involve a lock-up period for the shares acquired, with different durations of 12, 24, and 36 months, starting from the date of stock transfer to the plan [11][12] - The total shares held under the ESOP will not exceed 10% of the company's total equity, and individual holdings will be capped at 1% of the total equity [11][12] - The management of the ESOP will be overseen by a committee elected by participating employees, ensuring that the management is representative and accountable [12][18] Group 3 - The company has committed to timely information disclosure regarding the ESOP, including board resolutions and relevant documents, in accordance with regulatory requirements [16][18] - The ESOP will allow participation in future financing activities, such as share placements or convertible bonds, subject to approval from the management committee and the holders' meeting [17][18] - There is no agreement or arrangement that constitutes a concerted action between the ESOP and the company's major shareholders or executives, ensuring independence in decision-making [17][18]

Core Viewpoint - The company has established a management approach for the implementation of the 2025 Restricted Stock Incentive Plan to enhance governance, attract talent, and align the interests of shareholders, the company, and employees [1][2]. Group 1: Assessment Objectives and Principles - The purpose of the assessment is to create a long-term incentive mechanism to attract and retain talent while aligning the interests of shareholders, the company, and employees for long-term development [2]. - The assessment must adhere to principles of fairness, transparency, and objectivity, combining quantitative and qualitative evaluations to enhance management performance and maximize shareholder value [2][3]. Group 2: Assessment Targets and Institutions - The assessment applies to designated incentive objects, including directors, senior management, core technical and business personnel, excluding independent directors and major shareholders [2][3]. - The Compensation and Assessment Committee of the Board is responsible for organizing and implementing the incentive plan, while the Human Resources Department oversees the specific assessment work [3][4]. Group 3: Assessment Indicators and Standards - The performance assessment for the incentive plan spans from 2025 to 2027, with specific performance targets set for each year, including revenue and net profit thresholds [3][4]. - The assessment results will determine the vesting of restricted stocks, with a 100% vesting ratio if performance targets are met, and a 0% ratio if not [4][5]. Group 4: Assessment Period and Procedures - The assessment period is defined as the fiscal year prior to the application for vesting of restricted stocks, with annual assessments conducted [5][6]. - The Human Resources Department is responsible for maintaining assessment results and submitting performance reports to the Compensation and Assessment Committee for review [5][6]. Group 5: Assessment Results Management - Assessment results must be communicated to the assessed individuals within five working days, with a process for appeals if there are disputes regarding the results [5][6]. - The results must be archived, requiring signatures from the involved parties [6][7]. Group 6: Additional Provisions - The Board of Directors is responsible for formulating, interpreting, and revising the management approach, which will take precedence over any conflicting future regulations [7].

Core Viewpoint - Dongguan Yutong Optical Technology Co., Ltd. has proposed a 2025 Restricted Stock Incentive Plan aimed at attracting and retaining talent, aligning the interests of shareholders, the company, and employees for long-term development [1][2]. Summary by Sections Incentive Plan Overview - The plan is based on various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1]. - The incentive tool used is restricted stock, specifically the second type of restricted stock, issued to selected incentive objects [1][2]. Granting Conditions and Participants - A total of 3,869,000 shares are proposed for grant, representing approximately 1.0342% of the company's total share capital of 374,118,981 shares [2][3]. - The plan targets up to 364 participants, including directors, senior management, and core technical and business personnel, excluding independent directors and major shareholders [2][11]. Stock Price and Vesting Period - The grant price for the restricted stock is set at 13.66 yuan per share [3][18]. - The plan's validity lasts from the grant date until all shares are vested or become void, with a maximum duration of 60 months [3][15]. Performance and Vesting Conditions - Vesting is contingent upon meeting specific performance targets over three years, with annual assessments based on revenue and net profit growth rates [19][21]. - The performance targets for the first year require a minimum revenue growth of 20%, increasing to 30% and 40% in subsequent years [20][21]. Management and Approval Process - The plan requires approval from the company's shareholders and must be managed by the board of directors, with a dedicated compensation and assessment committee overseeing its implementation [9][30]. - The plan must be publicly disclosed and the list of incentive objects must be announced prior to the shareholder meeting [12][30]. Adjustments and Accounting Treatment - Adjustments to the number of shares and grant price may occur due to corporate actions such as stock splits or dividends [24][25]. - The accounting treatment for the incentive plan will follow relevant accounting standards, with costs recognized over the vesting period [26][28].

东莞市宇瞳光学科技股份有限公司 第一章 总 则 第 一条 东莞 市宇瞳 光学 科技股 份有限 公司(以下 简称"公司 ")为加 强对 子公司的管理，在公司与子公司之间建立良好的管理运作机制，维护公司和投资 者利益，根据《中华人民共和国公司法》和《东莞市宇瞳光学科技股份有限公司 章程》(以下简称"公司章程")的有关规定，并参照《深圳证券交易所股票创业 板上市规则》等规范性文件的规定，结合公司及其子公司的具体内部环境、管理 要求和实际情况，制定本制度。 第二条 本制 度所 称子公 司是 指纳入 公司 合并报 表范 围内 的、被 公司 控股 或实际控制的公司。包括： (一)公司持股比例在50%以上的公司； (二)公司持股比例虽未达到50%，但能够决定其董事会半数以上成员的组成， 或者通过协议或其他安排能够实际控制的公司。 第三条 本制 度适 用于公 司及 其子公 司。 子公司 董事 、监 事及高 级管 理人 员应严格执行本制度，并应按照本制度及时、有效地做好管理、指导、监督等工 作。 第四条 子公 司应 规范运 作， 严格遵 守有 关法律 、法 规及 本制度 的规 定， 并 根据其自身经营特点和环境条件，制定各自内 ...

东莞市宇瞳光学科技股份有限公司 第一章 总则 第一条 为健全和规范东莞市宇瞳光学科技股份有限公司（以下简称"公司"）总经理的 工作及总经理办公会议的议事和决策程序，保证公司经营、管理工作的顺利进行，进一步完 善公司法人治理结构，依据《中华人民共和国公司法》等法律法规和公司章程的相关规定， 制定本细则。 第二条 公司设总经理 1 名，可根据需要设副总经理若干名，均为公司经理级高级管理 人员。 董事可以兼任总经理、副总经理或其他高级管理人员。 第三条 有下列情形之一者，不得担任公司总经理； （一）无民事行为能力或者限制民事行为能力； （二）因贪污、贿赂、侵占财产、挪用财产或者破坏社会主义市场经济秩序，被判处刑 罚，执行期满未逾五年，或者因犯罪被剥夺政治权利，执行期满未逾五年，被宣告缓刑的， 自缓刑考验期满之日起未逾二年； （三）担任破产清算的公司、企业的董事或厂长、经理，对该公司、企业的破产负有个 人责任的，自该公司、企业破产清算完结之日起未逾三年； （四）担任因违法被吊销营业执照、责令关闭的公司、企业的法定代表人，并负有个人 责任的，自该公司、企业被吊销营业执照、责令关闭之日起未逾三年； （五）个人因所负数额较 ...