Chapter 1 General Principles
Article 1
To establish a standardized, effective, and scientific external investment decision-making system and mechanism, avoid investment decision errors, mitigate investment risks, enhance economic benefits, and achieve the preservation and appreciation of assets of Mankalon Jewelry Co., Ltd. (hereinafter referred to as "the Company"), this system is formulated in accordance with laws, regulations, normative documents, and the provisions of the Articles of Association of Mankalon Jewelry Co., Ltd. (hereinafter referred to as "the Articles of Association").
Article 2
External investment as referred to in this system means the following investment activities conducted by the Company domestically and internationally for profit or asset preservation and appreciation. External investment refers to one of the following situations:
- Equity investment in newly established enterprises either solely or in partnership with others;
- Partial or complete acquisition of other domestic or foreign economic entities related to the Company's business;
- Capital increase or equity acquisition in existing or newly added investment enterprises;
- Acquisition of assets from other companies;
- Investment in securities, funds, and derivatives;
- Investment in bonds, entrusted loans, and other bond investments;
- Entrusted wealth management;
- Other external investments as stipulated by laws, regulations, normative documents, and the Articles of Association. This excludes the establishment or capital increase of wholly-owned subsidiaries.
Article 3
The basic principles that investment management should follow are:
- Compliance with national industrial policies and the Company's operational objectives;
- Beneficial for accelerating the Company's sustainable and coordinated development, enhancing core competitiveness and overall strength, and maximizing shareholder value;
- Beneficial for promoting effective resource allocation, improving asset quality, preventing operational risks, enhancing investment returns, and safeguarding shareholder rights;
- Beneficial for legally standardized operations, improving work efficiency, and implementing management responsibilities.
Article 4
This system applies to all external investment activities of the Company and its holding subsidiaries.
Chapter 2 Organizational Management of External Investment
Article 5
The Company's shareholders' meeting, board of directors, and chairman serve as the decision-making bodies for external investments, making decisions based on the authority defined in the Articles of Association and the Company's "Rules of Procedure for Shareholders' Meetings," "Rules of Procedure for Board Meetings," "Authorization Management System," and other systems. No other departments or individuals have the authority to make decisions regarding external investments.
Article 6
The Strategic Committee of the Company's board of directors is a specialized deliberative body responsible for coordinating, organizing, and analyzing major external investment projects, providing recommendations for decision-making.
Article 7
The Company establishes an Investment Decision-Making Committee, whose members are appointed by the chairman and designated members, serving as a review, guidance, and decision support body for external investment projects.