Core Viewpoint - The company has established a financial assistance management system to regulate its external financial assistance activities, mitigate financial risks, and enhance information disclosure quality [2][3]. Chapter 1: General Principles - The system aims to standardize the company's external financial assistance behavior in accordance with relevant laws and regulations [2]. - External financial assistance refers to the provision of funds or loans by the company and its subsidiaries, with certain exceptions outlined [2]. Chapter 2: Approval Authority and Procedures - Financial assistance must be reviewed by the finance department and approved by the board of directors or shareholders [4]. - The company is prohibited from providing financial assistance to related parties as defined by the Shenzhen Stock Exchange rules, with specific exceptions [3][4]. Chapter 3: Information Disclosure - The company is required to disclose financial assistance matters promptly, including details such as the purpose of funds and the approval process [6][7]. - Disclosure must include the basic information of the recipient, financial metrics, and risk prevention measures [6][7]. Chapter 4: Penalties - Violations of the financial assistance regulations may lead to economic liability for responsible personnel, and severe cases may be referred to judicial authorities [8]. Chapter 5: Supplementary Provisions - The system will take effect upon approval by the board of directors and will be interpreted by the board [10].