Chapter 1 General Principles
Article 1
To standardize the management and usage of funds raised by Shenzhen Boke New Materials Co., Ltd. (hereinafter referred to as "the Company") and effectively protect investors' rights, this system is formulated in accordance with the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China (hereinafter referred to as "the Securities Law"), the Administrative Measures for the Registration of Securities Issuance by Listed Companies, the Regulatory Rules for the Management of Raised Funds by Listed Companies, the Listing Rules of the Shenzhen Stock Exchange for Growth Enterprise Market (hereinafter referred to as "the Listing Rules"), the Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of Growth Enterprise Market Listed Companies, the Securities Listing Rules of Hong Kong Exchanges and Clearing Limited, and other relevant laws, regulations, normative documents, and the Articles of Association of Shenzhen Boke New Materials Co., Ltd., combined with the actual situation of the Company.
Article 2
The raised funds referred to in this system are funds raised by the Company through the issuance of stocks or other equity-like securities for specific purposes, excluding funds raised for the implementation of the equity incentive plan. The management of funds raised through the issuance of H shares in the Hong Kong securities market shall be executed in accordance with the relevant securities regulatory rules of the stock listing location.
Article 3
The Company shall prudently use the raised funds to ensure that their usage aligns with the commitments made in the prospectus or fundraising statement, and shall not arbitrarily change the purpose of the raised funds or indirectly alter their direction. The Company shall disclose the actual usage of the raised funds truthfully, accurately, and completely, and shall promptly announce any serious circumstances that significantly affect the normal progress of the investment plan.
Article 4
The Company shall establish and improve the internal control system for the storage, management, usage, change of purpose, supervision, and accountability of the raised funds, clarifying the hierarchical approval authority, decision-making procedures, risk control measures, and information disclosure requirements for the usage of raised funds.
Article 5
After the raised funds are in place, the Company shall promptly handle the verification procedures, and a certified public accounting firm that meets the requirements of the Securities Law shall issue a verification report.
Article 6
If the investment projects of the raised funds are implemented through the Company's subsidiaries or other controlled enterprises, the Company shall ensure that such subsidiaries or controlled enterprises comply with the Company's management system for raised funds.
Article 7
During the continuous supervision period, the sponsor institution shall perform its sponsorship duties regarding the management of the Company's raised funds in accordance with the Administrative Measures for the Sponsorship of Securities Issuance and Listing and this system.
Chapter 2 Special Account Storage of Raised Funds
Article 8
The Company shall prudently select commercial banks and open special accounts for raised funds (hereinafter referred to as "special accounts"). The raised funds shall be stored in special accounts established with the approval of the board of directors for centralized management and usage, and special accounts shall not hold non-raised funds or be used for other purposes. If the Company has more than two financings, separate special accounts shall be set up. The portion of the actual net raised funds exceeding the planned amount (hereinafter referred to as "excess funds") shall also be managed in the special account for raised funds.
Article 9
The establishment of special accounts shall be approved by the Company's board of directors, and when the Company applies for public fundraising, the establishment situation and materials of the account shall be filed with the relevant securities regulatory authorities.