东莞怡合达自动化股份有限公司 第一章 总则 第一条 为进一步完善东莞怡合达自动化股份有限公司（以下简称"公司"） 激励与约束机制，调动公司董事、高级管理人员工作积极性，根据《中华人民共 和国公司法》、《上市公司治理准则》等国家有关法律、法规的规定及《东莞怡 合达自动化股份有限公司章程》（以下简称"《公司章程》"），结合本公司的 实际情况，制定本制度。 第二条 适用本制度的董事、高级管理人员包括：公司董事、总经理、副总 经理、董事会秘书、财务总监等高级管理人员（以下简称"高管人员"）。 独立董事津贴参照《东莞怡合达自动化股份有限公司独立董事工作制度》执 行。 董事会薪酬与考核委员会是确定公司高管人员薪酬方案、负责薪酬管理、考 核和监督的专门机构。董事会薪酬与考核委员会拟订公司董事薪酬方案及独立董 事津贴方案经公司股东会批准后实施。 第三条 公司薪酬制度遵循以下原则： （一）竞争力原则：公司提供的薪酬与市场同等职位收入水平相比有竞争力。 （二）按岗位确定薪酬原则：公司内部各岗位的薪酬体现各岗位对公司的价 值，体现"责、权、利"的统一。 （五）激励与约束相结合的原则。 第二章 薪酬标准和支付方式 第四条 公司董事的 ...

Core Points - The company aims to establish a comprehensive internal audit system to enhance management efficiency and economic benefits, in compliance with relevant laws and regulations [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2] Internal Audit Structure - The company will set up an audit committee under the board of directors, with a majority of independent directors, including at least one accounting professional [6] - An internal audit department will be established to supervise the authenticity and completeness of financial information and the implementation of internal control systems [7] - The internal audit department must maintain independence and not be under the leadership of the finance department [9] Responsibilities and Requirements - The audit committee is responsible for guiding and supervising the internal audit department, reviewing work plans and reports at least quarterly, and coordinating with external audit entities [4][5] - The internal audit department must evaluate the integrity and effectiveness of internal control systems across all internal entities and significant subsidiaries [12][13] - Internal audit personnel are required to document audit evidence clearly and maintain confidentiality of audit work papers [17][18] Implementation Procedures - The internal audit department must conduct annual evaluations of internal controls and submit reports to the board of directors [19][20] - The evaluation will focus on significant areas such as large non-operating fund transactions, external investments, and information disclosure [21][22] - Any major deficiencies or risks identified during audits must be reported to the board promptly [9][22] Information Disclosure - The board must issue an annual internal control evaluation report based on the internal audit department's findings, which will be disclosed alongside the annual report [23][24] - If the external auditor issues a non-standard report regarding internal controls, the board and audit committee must provide a special explanation [25][26] Performance Evaluation - The effectiveness of the internal control system will be a key performance indicator for all departments and subsidiaries [27] - The company will establish a mechanism for accountability regarding violations of internal control systems [28]

Core Viewpoint - The document outlines the management and approval procedures for related party transactions of Dongguan Yihua Automation Co., Ltd, emphasizing the importance of fairness, transparency, and protection of minority shareholders' interests [1][2][3]. Group 1: Related Party Transactions Definition - Related party transactions include various activities such as purchasing raw materials, selling products, providing or receiving services, and other agreements that may lead to resource or obligation transfers [1][2]. - The document specifies that related parties include both legal entities and natural persons with specific relationships to the company [2][3]. Group 2: Principles of Related Party Transactions - Related party transactions must adhere to principles of honesty, equality, voluntary participation, fairness, openness, and impartiality [4]. - The pricing of related party transactions should follow established pricing methods, including state-regulated prices, market prices, or mutually agreed prices [4][5]. Group 3: Approval Authority and Procedures - Transactions exceeding 30 million RMB or 5% of the latest audited net assets must be submitted for shareholder approval [7]. - Daily related party transactions must be documented and disclosed, with significant changes requiring re-approval from the board or shareholders [8][9]. Group 4: Information Disclosure - The company is required to disclose details of related party transactions, including agreements, changes, and pricing basis, in accordance with regulatory requirements [16][17]. - Certain transactions, such as cash payments for shares or public offerings, may be exempt from the usual voting and disclosure requirements [18]. Group 5: Record Keeping and Implementation - Records of related party transaction decisions and resolutions must be maintained for ten years [20]. - The established procedures will take effect upon approval by the company's shareholders and will be subject to future legal regulations [23][24].

Core Points - The company establishes a system to regulate external guarantees to protect investors' interests and control operational risks [1][2] - The company can only provide guarantees for its subsidiaries that have independent legal status and strong debt repayment capabilities [8][9] - The board of directors and shareholders must approve any external guarantees, with specific thresholds for approval based on the amount and conditions of the guarantee [14][15][17] Group 1: General Principles - The company defines guarantees as actions taken on behalf of subsidiaries, including but not limited to bank loan guarantees and letters of credit [1] - The company prohibits providing guarantees to third parties outside its subsidiaries [1][2] - The company must adhere to principles of legality, prudence, mutual benefit, and safety when providing guarantees [2][6] Group 2: Approval Process - The highest decision-making body for external guarantees is the shareholders' meeting [14] - The board of directors must review and approve guarantees exceeding 10% of the company's latest audited net assets [17][18] - Guarantees must be documented in written contracts that comply with legal requirements [22][23] Group 3: Risk Management - The company must conduct thorough credit assessments of guarantee applicants, including financial and operational evaluations [10][11] - The company is required to implement counter-guarantees to mitigate risks associated with providing guarantees [7][8] - Continuous monitoring of the financial status of guaranteed entities is mandated to identify potential risks [31][32] Group 4: Disclosure Obligations - The company must disclose information regarding external guarantees in accordance with regulatory requirements [39][40] - Any significant changes in the status of guaranteed entities must be reported promptly [41][42] - Confidentiality must be maintained regarding guarantee information until it is publicly disclosed [42] Group 5: Responsibilities and Penalties - Individuals responsible for unauthorized guarantees or violations of the established procedures may face disciplinary actions [43][44] - The company holds the right to seek compensation for losses incurred due to breaches of duty by responsible personnel [45][46] - The board of directors is responsible for interpreting and enforcing the guarantee policy [50]

东莞怡合达自动化股份有限公司 第一章 总 则 第一条 为加强对东莞怡合达自动化股份有限公司（以下简称"公司"或"本 公司"）子公司的管理控制，确保子公司业务符合公司的总体战略发展方向，提升 子公司的治理水平和运营效率，有效控制经营风险，维护公司和股东的合法权益， 根据《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》等法律、法规、规章及《东莞怡合达自动化股份有限公司章程》 （以下简称"《公 司章程》"）的有关规定，结合公司的实际情况，制定本办法。 第二条 本办法所称控股子公司指公司持有其 50%以上股份，或者持有其股份在 实际控制的公司。 第二章 控股子公司管理的内容 第五条 控股子公司应当依据《公司法》及有关法律法规，完善自身的法人治 理结构，建立健全内部管理制度和内部运作机制。 第六条 公司依照子公司章程、投资协议约定向子公司委派董事、监事或推荐 董事、监事及高级管理人员，并根据需要对任期内委派或推荐的董事、监事及高管 人选做适当调整。公司向子公司委派董事、监事或推荐董事、监事及高级管理人员 - 1- 的人选报总经理审批。非经本公司委派的控股子公司董事、监事和高级管理人员， ...

东莞怡合达自动化股份有限公司 第一章 总 则 第一条 为提高东莞怡合达自动化股份有限公司（以下简称"公司"）的规 范运作水平，增强信息披露的真实性、准确性、完整性和及时性，提高公司年度 报告（以下简称"年报"）信息披露的质量和透明度，强化信息披露责任意识， 加大对年报信息披露责任人的问责力度，根据《中华人民共和国证券法》、中国 证券监督管理委员会（以下简称"中国证监会"）发布的《上市公司信息披露管 理办法》等有关法律、法规、规范性文件和《东莞怡合达自动化股份有限公司章 程》（以下简称"《公司章程》"）、《东莞怡合达自动化股份有限公司信息披 露管理制度》（以下简称"《信息披露管理制度》"）等有关规定，结合公司实 际情况，制定本制度。 第二条 公司有关人员应当严格执行《中华人民共和国会计法》、《企业会 计准则》及其他相关规定，遵守公司与财务报告相关的内部控制制度，确保财务 报告真实、公允地反映公司的财务状况、经营成果和现金流量。 公司任何人员不得干扰、阻碍公司聘请的会计师事务所及相关注册会计师独 立、客观地进行年报审计工作。 第三条 本制度所称责任追究，是指由于有关人员不履行或不正确履行职责 或由于其他个人原因发 ...

东莞怡合达自动化股份有限公司 第一章 总 则 第一条 为进一步明确东莞怡合达自动化股份有限公司（以下简称"公司"） 董事会秘书的职责、权利、义务和责任，充分发挥董事会秘书的作用，加强对董 事会秘书工作的管理与监督，促进公司规范运作，依据《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》（以下简称"《证券 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》等相关法律、法规、规范 性文件和《东莞怡合达自动化股份有限公司章程》（以下简称"《公司章程》"） 的规定，特制定本制度。 第二条 公司设董事会秘书一名，为公司的高级管理人员，对公司和董事会 负责，公司董事或其他高级管理人员可以兼任公司董事会秘书。 第三条 董事会秘书应当遵守相关法律法规、《公司章程》及本制度的规定， 承担高级管理人员的有关法律责任。 第二章 董事会秘书的主要职责及任职资格 第四条 董事会秘书对公司负有诚信和勤勉义务，应当遵守《公司章程》， 忠实履行职责，维护公司利益，不得利用在公司的地位和职权为自己谋取私利。 董事会秘书依法承担以下工作职责： （一 ...

Core Viewpoint - The document outlines the regulations and procedures for the temporary suspension and exemption of information disclosure by Dongguan Yihua Automation Co., Ltd, emphasizing compliance with relevant laws and protecting investors' rights [1][2][4]. Group 1: Information Disclosure Obligations - Information disclosure obligations must be fulfilled truthfully, accurately, completely, timely, and fairly, without abusing the suspension or exemption to evade disclosure duties or mislead investors [2][4]. - The company and other obligated parties must ensure that any information involving state secrets or commercial secrets can be exempted from disclosure if it meets specific criteria [2][3]. Group 2: Scope of Suspension and Exemption - Information can be exempted from disclosure if it involves state secrets or if it is commercial secrets that could lead to unfair competition or harm the interests of the company or others if disclosed [2][3][4]. - The definition of commercial secrets includes technical and operational information that is not publicly known and has economic value, while state secrets pertain to information that could harm national security if disclosed [3][4]. Group 3: Internal Management Procedures - The company must carefully determine the matters for temporary suspension or exemption and take effective measures to prevent the leakage of such information [4][5]. - A registration process is required for any temporary suspension or exemption, which includes documenting the content, reasons, and internal approval processes [5][6]. Group 4: Reporting and Accountability - After the announcement of periodic reports, any related registration materials for temporarily suspended or exempted disclosures must be submitted to the relevant regulatory bodies within ten days [6]. - If the conditions for suspension or exemption change, the company must promptly verify and disclose the relevant information [6][8]. Group 5: Additional Provisions - The document stipulates that any other matters related to the temporary suspension and exemption of information disclosure must comply with the stock listing rules and other relevant regulations [8][9]. - The board of directors is responsible for the formulation, interpretation, and revision of these regulations, which take effect upon approval [8][10].

东莞怡合达自动化股份有限公司 第一章 总则 第一条 为强化东莞怡合达自动化股份有限公司（以下简称"公司"）董事 会决策功能,做到事前审计、专业审计,确保董事会对经理层的有效监督，完善公 司治理结构，根据《中华人民共和国公司法》《上市公司独立董事管理办法》《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 下简称"《公司章程》"）及其他有关规定,公司特设立董事会审计委员会，并 制定本工作细则。 第二条 董事会审计委员会是董事会依据相应法律法规设立的专门工作机 构，主要负责公司内、外部审计的沟通、监督和核查工作。 第二章 人员组成 第三条 审计委员会成员由三名董事组成，审计委员会成员应当为不在上市 公司担任高级管理人员的董事，其中独立董事应当过半数，并由独立董事中会计 专业人士担任召集人。 第四条 审计委员会委员由董事长或董事会提名，并由董事会选举产生。 第五条 审计委员会设主任委员（召集人）一名，由独立董事中会计专业人 士担任,负责主持委员会工作；主任委员在委员内选举产生，并报董事会备案。 委员会召集人负责召集和主持委员会会议，当召集人不能或无法履行职责 时，由其指定一名其他委员（独立 ...

第一章 总 则 第一条 为了进一步加强东莞怡合达自动化股份有限公司（以下简称"公司"） 与投资者和潜在投资者（以下统称"投资者"）之间的沟通，促进投资者对公司的 了解，进一步完善公司法人治理结构，实现公司价值最大化和股东利益最大化，根 据《中华人民共和国公司法》、《中华人民共和国证券法》、《上市公司投资者关 系管理工作指引》、《深圳证券交易所创业板股票上市规则》（以下简称"《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》（以下简称"《规范运作》"）等法律、法规、规范性文件以及《东 莞怡合达自动化股份有限公司章程》（以下简称"《公司章程》"）的有关规定， 结合公司的实际情况，制订本制度。 第二条 投资者关系管理是指上市公司通过便利股东权利行使、信息披露、互 动交流和诉求处理等工作，加强与投资者及潜在投资者之间的沟通，增进投资者对 上市公司的了解和认同，以提升上市公司治理水平和企业整体价值，实现尊重投资 者、回报投资者、保护投资者目的的相关活动。 第三条 公司以及董事、高级管理人员和工作人员开展投资者关系管理工作， 应当遵守法律法规、《股票上市规则》《司规范运作》和 ...