08211 浙江永安 公告及通告：审核委员会职权范围书

Zhejiang Yongan (Audit comite – terms of reference)

浙江永安 (审核委员会 – 职权范围书)

浙江永安融通控股份有限公司

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

(a joint stock limited company incorporated in the People’s Republic of China)

(Stock Code: 8211)

TERMS OF REFERENCE FOR THE AUDIT COMITE

审核委员会职权范围书

(Updated on 29 July 2025)

(于二零二五年七月二十九日更新)

* For identification purpose only

*仅供识别

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

Audit Comite members : Independent Non-Executive Directors

审核委员会成员 独立非执行董事

Mr. Yu Weidong余伟东先生 V

Resigned on 29/7/2025 (于29/7/2025离职)

Mr. Yuan Lingfeng袁灵烽先生 V

Mr. Zhang Jianyong 章建勇先生 V

Chairman of the Audit Comite :

审核委员会主席：

Secretary of the Audit Comite :

审核委员会秘书：

Ms. Chen Yen Yung陈燕云女士

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

Constitution

组织

1. The board hereby resolves to establish an Audit Comite of the board to be

known as the Audit Comite.

董事会现议决于董事会辖下成立一个审核委员会。

Membership

成员

1. The members of the Audit Comite shal be apointed by the board from

amongst the non-executive Directors of the Company and shal consist of not

les than thre members, a majority of whom should be independent. A

quorum shal be two members.

审核委员会成员须由董事会从本公司的非执行董事中委任。审核委员会

最少须由三名成员组成，其中大部分应为独立人士。审核委员会的法定

人数为两人。

2. At least one of the members must have apropriate profesional qualifications

or acounting or related financial management expertise as required under

Rule 5.05(2) of the GEM Listing Rules of The Stock Exchange of Hong Kong

Limited.

最少一名委员具备香港联合交易所有限公司GEM上市规则第5.05(2)条

所述之适当的专业资格，或具备适当的会计或相关的财务管理专长。

3. A former partner of the Company’s existing auditing firm should be prohibited

from acting as a member of the Audit Comite for a period of 2 year

comencing on the date of his ceasing (whichever is the later) :

现时负责审计本公司账目的核数公司的前任合伙人在以下日期（以日期

较后者为准）起计两年内，不得担任本公司的审核委员会的成员：

(a) to be a partner of the firm; or

他终止成为该核数公司合伙人的日期；或

(b) to have any financial interest in the firm.

他不再享有该核数公司财务利益的日期。

4. The Chairman of the Audit Comite shal be apointed by the board and

should be an independent non-executive director.

审核委员会主席须由董事会委任，并且应为独立非执行董事。

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

Atendance at metings

出席会议

1. Atendes shal normaly include Audit Comite’s members, the Finance

Director, the Head of Internal Audit (where an internal audit function exists), a

representative of the external auditors and those with meaningful input to the

Audit Comite’s activities. However, at least once a year the Audit

Comite shal met with the external and internal auditors (if any) without

executive Board members present.

出席人员一般包括审核委员会成员、财务总监、内部核数部门主管(如公

司设有内部核数部门)、外聘核数师的代表及对审核委员会的事宜投入有

意义工作的人士。然而，审核委员会应每年最少一次在董事会执行董事

避席的情况下，与外聘核数师及内部核数师(如有)举行会议。

2. Members of the Audit Comite may atend metings of the Audit

Comite either in person or through other electronic means of

comunication.

审核委员会成员可以亲身出席方式或以其它电子通信设备形式参加审核

委员会议。

3. The company secretary shal be the secretary of the Audit Comite. The

secretary of the Audit Comite or in his absence, his representative or any

one member, shal be the secretary of the metings of the Audit Comite.

审核委员会秘书为公司秘书。审核委员会秘书或其未克出席，其代表或

任何一位审核委员会员将出任审核委员会议秘书。

Frequency of metings

会议次数

1. Metings shal be held not les than two times a year. The external auditors

may request a meting if they consider that one is necesary.

会议次数应不少于每年两次。外聘核数师如认为有需要，可要求召开会

议。

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

Authority

权力

1. The Audit Comite is authorised by the board to investigate activity within

its terms of reference. It is authorised to sek any information it requires from

any employe and al employes are directed to co-operate with any request

made by the Audit Comite.

董事会授权审核委员会按照其职权范围进行任何调查。审核委员会有权

向任何雇员索取任何所需资料，而所有雇员亦获指示与审核委员会合

作，满足其任何要求。

2. The Audit Comite is authorised by the board to obtain outside legal or

other independent profesional advice and to secure the atendance of

outsiders with relevant experience and expertise if it consider this necesary.

董事会授权审核委员会向外咨询法律或其它独立的专业意见；如有需

要，可邀请具备相关经验及专业知识的外界人士出席会议。

Duties

职务

1. The duties of the Audit Comite shal be :

审核委员会的职务如下：

Relationship with the Company’s auditors

与本公司核数师的关系

(a) to be primarily responsible for making recomendation to the board

on the apointment, reapointment and removal of the external auditor,

and to aprove the remuneration and terms of engagement of the

external auditor, and any questions of resignation or dismisal of that

auditor;

主要负责就外聘核数师的委任、重新委任及罢免向董事会提供建

议、批准外聘核数师的薪酬及聘用条款，及处理任何有关该核数

师辞职或辞退该核数师的问题；

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

(b) to review and monitor the external auditor’s independence and

objectivity and the efectivenes of the audit proces in acordance

with aplicable standard. The Audit Comite should discus with

the auditor the nature and scope of the audit and reporting obligations

before the audit comences and ensure co-ordination where more than

one audit firm is involved;

按适用的标准检讨及监察外聘核数是否独立客观及核数程序是否

有效；审核委员会应于核数工作开始前先与核数师讨论核数性质

及范畴及有关申报责任；如有超过一家核数师事务所参与工作，

则应确保他们互相协调;

(c) to develop and implement policy on the engagement of an external

auditor to suply non-audit services. For this purpose, external auditor

shal include any entity that is under comon control, ownership or

management with the audit firm or any entity that a reasonable and

informed third party having knowledge of al relevant information

would reasonably conclude as part of the audit firm nationaly or

internationaly. The Audit Comite should report to the board,

identifying any maters in respect of which it considers that action or

improvement is neded and making recomendations as to the steps to

be taken;

就外聘核数师提供非核数服务制定政策，并予以执行。就此规定

而言，外聘核数师包括与负责核数的公司处于同一控制权、所有

权或管理权之下的任何机构，或一个合理知悉所有关资料的第

三方，在合理情况下会断定该机构属于该负责核数的公司的本土

或国际业务的一部分的任何机构。审核委员会应就其认为必须采

取的行动或改善的事项向董事会报告，并建议有哪些可采取的步

骤；

Review of the Company’s financial information

审阅本公司财务资料

(d) to monitor integrity of financial statements of the Company and its

subsidiaries (“Group”) and the Company’s anual report and acounts,

half-year report and, quarterly reports, and to review significant

financial reporting judgments contained in them. In this regard, in

reviewing the Company’s anual report and acounts, half-year report

and, quarterly reports before submision to the board, the Audit

Comite should focus particularly on:

监察本公司及其附属公司(“集团”)的财务报表及本公司年度报告及

账目、半年度报告及季度报告的完整性，并审阅报表及报告所载

有关财务申报的重大意见。在这方面，审核委员会在向董事会提

交有关本公司年度报告及账目、半年度报告及季度报告前作出审

阅有关报表及报告时，应特别针对下列事项：

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

(i) any changes in acounting policies and practices;

会计政策及实务的任何更改；

(i) major judgmental areas;

涉及重要判断的地方；

(i) significant adjustments resulting from audit;

因核数而出现的重大调整；

(iv) the going concern asumptions and qualifications;

企业持续经营的假设及任何保留意见；

(v) compliance with acounting standards; and

是否遵守会计准则；及

(vi) compliance with the GEM Listing Rules and other legal

requirements in relation to financial reporting;

是否遵守有关财务申报的《GEM上市规则》及其它法律规

定；

(e) In regard to (d) above :-

就上述(d)项而言：─

(i) members of the Audit Comite should liaise with the

Company’s board of directors and senior management and the

Audit Comite must met, at least twice a year, with the

Company’s auditors; and

审核委员会成员须与本公司的董事会和高层管理人员联

络。审核委员会并须至少每年与本公司的核数师开会两

次；及

(i) the Audit Comite should consider any significant or unusual

items that are, or may ned to be, reflected in such reports and

acounts and must give due consideration to any maters that

have ben raised by the Company’s staf responsible for the

acounting and financial reporting function, compliance oficer

or auditors;

审核委员会应考虑于该等报告及账目中所反映或需反映的

任何重大或不寻常事项，并应适当考虑任何由本公司属下

会计及财务汇报职员、监察主任或核数师提出的事项；

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

Oversight of the Company’s financial reporting system, risk management and

internal control systems

监管本公司财务申报制度、风险管理及内部监控系统

(f) to review the Company’s financial controls, and unles expresly

adresed by a separate board risk comite, or the board of the

Company, to review the Company’s internal controls and risk

management systems;

检讨本公司的财务监控、以及（除非有另设的董事会辖下风险委

员会又或董事会本身会明确处理）检讨本公司的内部监控及风险

管理系统；

(g) to discus with the management the system of risk management and

internal control and to ensure that management has performed its duty

to have an efective systems. This discusion should include the

adequacy of resources, staf qualifications and experience, training

programes and budget of the Company’s acounting and financial

reporting function;

与管理层讨论风险管理及内部监控系统，确保管理层已履行职责

建立有效的内部监控系统；讨论内容应包括本公司在会计及财务

汇报职能方面的资源、员工资历及经验是否足够，以及员工所接

受的培训课程及有关预算又是否充足﹔

(h) to consider any findings of major investigations on risk management

and internal control maters as delegated by the board or on its own

initiative and management’s response;

主动或应董事会的委派，就有关风险管理及内部监控事宜的重要

调查结果及管理层的响应进行研究；

(i) to discus problems and reservations arising from the interim and final

audits, and any maters the auditor may wish to discus (in the absence

of management where necesary);

与核数师讨论在中期及全年帐目审核中出现的问题及存疑之处，

以及核数师希望讨论的其它事宜(如有需要，可在管理层避席的情

况下进行)；

(j) to review the external auditor’s management leter, any material

queries raised by the auditor to management in respect of the

acounting records, financial acounts or systems of controls and

management’s response;

审阅外聘核数师给予管理层的《审核情况说明函件》、核数师就

会计纪录、财务账目或监控系统向管理层提出的任何重大疑问及

管理层作出的响应；

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

(k) to review the Group’s statement on internal control systems (where one

is included in the anual report) prior to endorsement by the board;

如年报载有关于本集团内部监控制度的陈述，则应于提呈董事会

审批前先行审阅；

(l) where an internal audit function exists in the Group, to review the

internal audit programe, to ensure co-ordination betwen the internal

and external auditors, and to ensure that the internal audit function is

adequately resourced and has apropriate standing within the Group,

and to review and monitor the efectivenes of the internal audit

function;

如本集团设有内部核数功能，则应审阅内部核数计划，须确保内

部和外聘核数师的工作得到协调，也须确保内部核数功能在本集

团内部有足够的资源运作，并且享有适当的地位，以及检讨及

监察内部核数功能是否有效；

(m) to ensure that the board wil provide a timely response to the isues

raised in the external auditor’s management leter;

确保董事会及时响应于外聘核数师给予管理层的《审核情况说明

函件》中提出的事宜；

(n) to report to the board on the maters set out in provision of terms of

reference of the Audit Comite;

就审核委员会其职权范围条文所载的事宜向董事会汇报；

(o) to review the Group’s financial and acounting policies and practices;

and

检讨集团的财务及会计政策及实务；及

(p) to consider other topics, as defined by the board.

研究其它由董事会界定的课题。

Reporting responsibility and procedures

汇报责任及程序

1. Where the Board disagres with the Audit Comite’s view on the selection,

apointment, resignation or dismisal of the external auditors, the Company

should include in the Corporate Governance Report a statement from the

Audit Comite explaining its recomendation and also the reason(s) why

the Board has taken a diferent view.

凡董事会不同意审核委员会对甄选、委任、辞任或罢免外聘核数师事宜

的意见，公司应在《企业管治报告》中列载审核委员会阐述其建议的声

明，以及董事会持不同意见的原因。

Zhejiang Yongan Rongtong Holdings Co., Ltd.*

浙江永安融通控股份有限公司

Terms of Reference for Audit Comite (updated on 30 July 2021)

审核委员会职权范围书(于二零二五年七月二十九日更新)

2. The secretary or his representative shal circulate the minutes of metings and

reports of the Audit Comite to al members of the Board.

审核委员会秘书或其代表应将审核委员会的会议记录及报告向董事会全

体成员传阅。

Publication of the terms of reference of the Audit Comite

刊登审核委员会职权范围

1. The terms of reference of the Audit Comite wil be posted on the website

of the Company, and wil be made available upon request.

审核委员会的职权范围应登载于本公司网站上，及只要在有人要求时，

便提供有关资料。

Others

其它事项

1. The chairman of the Audit Comite or in his absence, another member of

the Audit Comite or failing this, his duly apointed delegate, shal atend

the anual general meting of the Company and be prepared to respond to

questions at the anual general meting on the Audit Comite’s activities

and their responsibilities.

审核委员会的主席，或在该等委员会的主席缺席时由另一名审核委员会

委员（或如该名委员未能出席，则其适当委任的代表）应出席股东周年

大会并在股东周年大会上回答有关审核委员会的职能及责任的提问。

2. The Audit Comite should be provided with suficient resources to

discharge its duties.

审核委员会应获供给充足资源以履行其职责。

* For identification purpose only

*仅供识别

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