公司为遵守国内、国际各项法律法规,打击侵犯人权行为,避免直接或间接支持非法非国家武装团体、公共或私人安全部队,助长冲突,遵从高标准的反洗钱和反恐怖主义融资,并扩大到环境、社会及公司治理(ESG)的要求,建立从矿山到市场的安全、 透明和可靠的黄金供应链,根据《LBMA 负责任黄金指南 (第九版) 》要求,特制定 深圳市众恒隆实业有限公司黄金供应链尽职调查管理手册。

In order to comply with domestic and international laws and regulations, combat human rights violations, avoid directly or indirectly supporting illegal non- state armed groups, public or private security forces, fueling conflicts, comply with high standards of anti-money laundering and counter-terrorism financing, and extend to the requirements of environmental, social and corporate governance (ESG), and establish a safe, transparent and reliable gold supply chain from mine to market, Shenzhen Zhonghenglong Industrial Co., Ltd. has specially formulated the Gold Supply Chain Due Diligence Management Manual in accordance with the requirements of the "LBMA Responsible Gold Guidance (9th Edition)".

一、范围

I. Scope

本手册所称的黄金供应链是指包括从黄金原料到成为终端消费者使用的最终黄金产品过程中的活动、组织、参与人员、技术、信息、资源和服务。适用于 深圳市众恒隆实业有限公司(以下简称 “公司 ”),及公司黄金交易、黄金受托精炼加工、黄金回购等业务相关的所有供应商。

The gold supply chain referred to in this manual refers to the activities, organizations, participants, technologies, information, resources and services in the process from gold raw materials to the final gold products used by end consumers. It applies to Shenzhen Zhonghenglong Industrial Co., Ltd. (hereinafter referred to as the "Company") and all suppliers related to the Company’s gold trading, gold entrusted refining and processing, gold repurchase and other businesses.

二、术语和定义

II. Terms and Definitions

本手册中涉及的术语和定义均采用《LBMA 负责任黄金指南》第 9 版所确立的内容。

The terms and definitions involved in this manual are all those established in the 9th Edition of the "LBMA Responsible Gold Guidance".

三、建立黄金供应链尽职调查政策

III. Establishment of a Gold Supply Chain Due Diligence Policy

公司根据《LBMA 负责任黄金指南》第 9 版、《经济合作与发展组织关于来受冲突影响和高风险区域的矿石的负责任供应链尽职调查指南》第 3 版附录二所载的风险和风险管理措施,并扩展到解决供应链中不利 ESG 因素,编制供应链政策文件,包括 《黄金供应链尽职调查管理政策》、《关于劳动者保护相关社会责任行为的要求和声明》、《EITI(采掘业透明度倡议)相关原则及标准》、《反洗钱反恐怖主义融资规章制度》。

The Company formulates a supply chain policy document in accordance with the risks and risk management measures contained in Appendix II of the 9th Edition of the "LBMA Responsible Gold Guidance" and the 3rd Edition of the "OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas", and extends to addressing adverse ESG factors in the supply chain, including the "Gold Supply Chain Due Diligence Management Policy", the "Requirements and Declarations on Social Responsibility Behaviors Related to worker Protection", the "EITI (Extractive Industries Transparency Initiative) Related Principles and Standards", and the "Anti-Money Laundering and Counter- Terrorism Financing Regulations".

上述政策文件应由合规官组织编制,合规总监审批,披露于公司官网,并于供应商及公司内培训宣贯。

The above policy documents shall be compiled by the compliance officer, approved by the compliance director, disclosed on the Company’s official website, and publicized and implemented among suppliers and within the Company.

公司应根据运营、对手方、商业模式、项目和商业关系的变化,定期(每年至少一次)进行审查和更新供应链政策文件。

The Company shall review and update the supply chain policy documents regularly (at least once a year) according to changes in operations, counterparties, business models, projects and business relationships.

四、组织架构及岗位职责

IV. Organizational Structure and Job Responsibilities

4.1 组织架构

4.1 Organizational Structure

公司建立内部治理架构(附件一: 深圳市众恒隆实业有限公司组织架构),设定专门的合规委员会对黄金供应链尽职调查工作进行全面管理,并由董事会进行任命授权,其架构如下:

The company has established an internal governance structure (Annex I: Organizational Structure of Shenzhen Zhonghenglong Industrial Co., Ltd.). A dedicated Compliance Committee is set up to comprehensively manage the due diligence work of the gold supply chain and is appointed and authorized by the board of directors. Its structure is as follows:

4.2 岗位职责

4.2 Job Responsibilities

4.2.1 合规委员会

4.2.1 Compliance Committee

(1)统筹建立黄金供应链尽职调查管理体系,并监督黄金供应链尽职调查整体框架和结果;

(1) Overall planning to establish a due diligence management system for the gold supply chain and supervise the overall framework and results of the due diligence of the gold supply chain;

(2)对供应链尽职调查政策和流程的有效性进行内部问责；

(2) Conduct internal accountability for the effectiveness of the due diligence policies and processes of the supply chain;

a. 要求各业务部门严格遵守岗位职责；

a. Require each business department to strictly abide by job responsibilities;

b. 发现异常需及时向合规官汇报,重大事件汇报至合规总监；

b. In case of abnormalities, report to the compliance officer in a timely manner, and report major incidents to the compliance director;

c. 合规委员会对风险及潜在的风险担责；

c. The Compliance Committee is responsible for risks and potential risks;

d. 以上与岗位职责及异常事件相关的项目,纳入 KPI 进行考核。

d. For the above projects related to job responsibilities and abnormal events, they are included in the KPI for assessment.

(3)任命合规总监、合规官及合规专员负责黄金供应链的所有事宜；

(3) Appoint the compliance director, compliance officer and compliance specialist to be responsible for all matters ofthe gold supply chain;

(4)评估包括公司政策在内的关键信息是否具有有效的结构和沟通流程, 确保传达至相关员工和黄金供应对手方；

(4) Evaluate whether key information, including company policies, has effective structures and communication processes, and ensure that it is conveyed to relevant employees and gold supply counterparties;

(5)确保合规总监获得足够的资源, 以支持供应链尽职调查流程、系统的运行和监控;

(5) Ensure that the compliance director obtains sufficient resources to support the operation and monitoring of the due diligence process and system of the supply chain;

(6)每年至少一次对黄金供应链尽职调查政策和流程的有效性进行评估, 以推动持续改进;

(6) Evaluate the effectiveness of the due diligence policies and processes of the gold supply chain at least once a year to promote continuous improvement;

4.2.2 合规总监

4.2.2 Compliance Director

(1)组织建立、并审核批准黄金供应链尽职调查管理体系文件,并监督宣贯与落实；

(1) Organize the establishment and review and approval of the due diligence management system documents for the gold supply chain, and supervise the publicity and implementation;

(2)全面负责公司黄金供应链尽职调查工作,及时审查黄金供应链尽职调查过程和系统, 以满足 RGG 的目标和精炼商的风险管理需求。

(2) Be fully responsible for the due diligence work of the company’s gold supply chain, and promptly review the due diligence process and system of the gold supply chain to meet the goals of RGG and the risk management requirements of refiners.

(3)确保合规官获得足够的资源(包括能力和经验), 以支持供应链尽职调查流程、 系统的运行和监控;

(3) Ensure that the compliance officer obtains sufficient resources (including capabilities and experience) to support the operation and monitoring of the supply chain due diligence process and system;

(4)通过培训、会议传达、文件发布与宣贯等手段,确保公司政策在内的关键信息具有有效的结构和沟通流程, 以传达至相关员工和供应商。

(4) Through means such as training, meeting communication, document release and publicity, ensure that key information including the company’s policies has an effective structure and communication process to be conveyed to relevant employees and suppliers.

(5)签署年度培训计划,授权合规官对委员会、员工和供应商就供应链风险(包括威胁融资和 ESG) 、尽职调查政策、反洗钱反恐怖主义融资规章制度等进行培训；

(5) Sign the annual training plan and authorize the compliance officer to train the committee, employees and suppliers on supply chain risks (including threat financing and ESG), due diligence policies, anti-money laundering and counter- terrorism financing regulations, etc.

(6)审查黄金供应链尽职调查过程和系统,签批客户(KYC)文件、审批风险类型以及风险缓解计划,评估尽职调查是否充分进行,必要时要求提供额外的文件或信息, 以满足RGG 的目标和公司的风险管理需求;

(6) Review the due diligence process and system of the gold supply chain, approve customer (KYC) documents, approve risk types and risk mitigation plans, evaluate whether due diligence has been carried out sufficiently, and require additional documents or information when necessary to meet the goals of RGG and the company’s risk management requirements;

(7)确保针对高风险供应链或交易执行适当的措施；

(7) Ensure that appropriate measures are implemented for high-risk supply chains or transactions;

(8)组织管理评审,对黄金供应链政策和流程等全过程的有效性进行评估, 以推动持续改进;

(8) Organize management reviews to evaluate the effectiveness of the entire process such as gold supply chain policies and processes to promote continuous improvement;

(9)审核、签发《黄金供应链尽职调查合规报告》、《管理评审报告》；

(9) Review and issue the "Compliance Report on Due Diligence of Gold Supply Chain" and "Management Review Report";

(10)为董事会履行其职责提供适当和及时的资料。

(10) Provide appropriate and timely information for the board of directors to fulfill its responsibilities.

4.2.3 合规官

4.2.3 Compliance Officer

(1)负责组织《黄金供应链尽职调查管理手册》、《黄金供应链尽职调查政策》等体系文件的制定、宣贯及培训；

(1) Be responsible for organizing the formulation, publicity and training of system documents such as the "Gold Supply Chain Due Diligence Management Manual " and the "Gold Supply Chain Due Diligence Policy ";

(2)负责开展客户(KYC)调查,验证并审批供应商 KYC 信息,绘制并维护供应商地图, 确保供应链可见性和透明度;

(2) Be responsible for conducting customer (KYC) investigations, verifying and approving supplier KYC information, mapping and maintaining the supplier map to ensure supply chain visibility and transparency;

(3)根据黄金供应链尽职调查体系文件,开展供应链尽职调查,识别潜在风险,基于风险状况对供应链进行分类,并落实风险管理策略；

(3) Conduct supply chain due diligence according to the due diligence system documents of the gold supply chain, identify potential risks, classify the supply chain based on the risk profile, and implement risk management strategies;

(4)对高风险供应链组织加强型尽职调查措施,并制定风险缓解计划,及时监督跟踪改进计划,并报告合规总监;

(4) Organize enhanced due diligence measures for high-risk supply chains, formulate risk mitigation plans, promptly supervise and track the improvement plans, and report to the compliance director;

(5)根据《申诉管理程序》,对任何员工和客户的投诉进行接收、确认、调查以及决定并回复,并吸取教训,持续改进；

(5) According to the "Appeal Management Procedure", receive, confirm, investigate, decide and reply to any complaints from employees and customers, and learn lessons for continuous improvement;

(6)负责内部各部门尽职调查情况的审核和汇总上报,为合规总监履行其职责提供恰当和及时的信息；

(6) Responsible for reviewing and summarizing the due diligence of each internal department and reporting it, providing appropriate and timely information for the compliance director to perform their duties;

(7)负责组织黄金供应链尽职调查年度会议及管理评审会议,并完成《黄金供应链尽职调查合规报告》、《管理评审报告》的编制；

(7) Responsible for organizing the annual due diligence meeting and management review meeting of the gold supply chain, and completing the preparation of the " Gold Supply Chain Due Diligence Compliance Report" and the "Management Review Report";

(8)制定并落实年度培训计划,对员工和供应商就尽职调查管理制度、尽职调查政策、供应链风险(包括威胁融资和 ESG)等进行培训。

(8) Formulate and implement the annual training plan, and train employees and suppliers on due diligence management systems, due diligence policies, supply chain risks (including threat financing and ESG), etc.

4.2.4 运营部合规专员

4.2.4 Compliance Specialist in the Operations Department

(1)负责供应商基础信息的收集整理和信息汇总,初步筛选并评估供应链风险；

(1) Responsible for collecting, sorting, and summarizing the basic information of suppliers, and preliminarily screening and assessing supply chain risks;

(2)负责黄金供应链尽职调查的事前信息收集、事中监督和事后评估工作；

(2) Responsible for pre-due diligence information collection, in-process supervision, and post-due diligence evaluation of the gold supply chain;

(3)负责合同的传达,审批及签署；

(3) Responsible for the communication, approval, and signing of contracts;

(4)保留、归档供应商尽职调查过程中取得的资料和文件；

(4) Retain and file the materials and documents obtained during the supplier due diligence process;

(5)必要时,参与高风险黄金供应链各环节进行现场调查；

(5) Participate in on-site investigations of each link of the high-risk gold supply chain when necessary;

(6)尽职调查过程和黄金交易异常情况及时向合规官报告。

(6) Report the due diligence process and abnormal situations in gold transactions to the compliance officer in a timely manner.

4.2.5 交易部合规专员

4.2.5 Compliance Specialist in the Trading Department

(1)负责和供应商沟通并确认材料类型及交易价格；

(1) Responsible for communicating with suppliers to confirm the material type and transaction price;

(2)负责审核供应商交易合同；

(2) Responsible for reviewing supplier transaction contracts;

(2)必要时,参与高风险黄金供应链各环节进行现场调查；

(2) Participate in on-site investigations of each link of the high-risk gold supply chain when necessary;

(3)尽职调查过程和黄金交易异常情况及时向合规官报告。

(3) Report the due diligence process and abnormal situations in gold transactions to the compliance officer in a timely manner.

4.2.6 物流部合规专员

4.2.6 Compliance Specialist in the Logistics Department

(1)负责确认供应商来料运输方式及物流跟踪；

(1) Responsible for confirming the incoming material transportation method of suppliers and logistics tracking;

(2)负责接洽、核实并记录每一批收到的物料信息,包括供应商名称、原产地、材料类型、移交日期、移交重量、成色等,保存物料交接凭证,核验物料的标识和贮存；

(2) Responsible for contacting, verifying and recording the information of each batch of received materials, including supplier name, origin, material type, transfer date, transfer weight, fineness, etc., keeping the material transfer vouchers, and verifying the identification and storage of materials;

4.2.7 财务部合规专员

4.2.7 Compliance Specialist in the Finance Department

(1)负责与供应商合同的审批；

(1) Responsible for the approval of contracts with suppliers;

(2)评估供应商财务状况,厘清其商业关系目的和本意信息；

(2) Evaluate the financial status of suppliers and clarify the purpose and intended information of their business relationships;

(3)负责通过合规渠道进行账务往来,禁止任何现金交易,对大笔资金往来需特别关注其交易单据和交易凭证, 如有例外情形均需经过核实并获得合规官的批准;

(3) Responsible for conducting financial transactions through compliance channels, prohibiting any cash transactions. For large-scale fund transactions, pay special attention to their transaction documents and vouchers. In case of any exceptions, they need to be verified and approved by the compliance officer;

(4)负责收集并保存所有的黄金供应链证明文件,如账务资料等保存期限至少 10 个财年;

(4) Responsible for collecting and keeping all gold supply chain supporting documents, such as accounting materials, etc., with a storage period of at least 10 fiscal years;

(5)交易中出现异常情况及时向合规官报告。

(5) Report any abnormal situations in transactions to the compliance officer in a timely manner.

4.2.8 综合部合规专员

4.2.8 Compliance Specialist in the General Affairs Department

(1)负责向供应商宣传公司黄金供应链尽职调查管理政策,与合作供应商书面确认遵守相关的规定,协助与鼓励供应商构建供应链风控管理体系；

(1) Responsible for publicizing the company’s gold supply chain due diligence management policy to suppliers, confirming in writing with cooperative suppliers to comply with relevant regulations, and assisting and encouraging suppliers to build a supply chain risk control management system;

(2)配合合规官, 负责传达供应链尽职调查管理相关政策,根据年度培训计划组织内外部培训并对培训记录进行妥善保存。

(2) Cooperate with the compliance officer, responsible for communicating relevant policies on supply chain due diligence management, organizing internal and external training according to the annual training plan, and properly keeping the training records.

(3)协助合规官实施合规性管理工作,协调公司各部之间的沟通特别是人事相关工作；

(3) Assist the compliance officer in implementing compliance management work, coordinating the communication between various departments of the company, especially personnel-related work;

(4)配合合规官,对发现不合规或高风险来料、销售行为进行处置,对违法犯罪行为协助报送司法机关。

(4) Cooperate with the compliance officer to handle non-compliant or high-risk incoming materials and sales behaviors, and assist in reporting illegal and criminal acts to the judicial authorities.

(5)负责收集并保存所有的黄金供应链证明文件,如合同、授权凭证等。

(5) Responsible for collecting and keeping all gold supply chain supporting documents, such as contracts, authorization vouchers, etc.

4.2.9 检测部合规专员

4.2.9 Compliance Specialist in the Testing Department

(1)按标准对每一批输入/输出的黄金物料进行化验和检测,并出具检测结果单；

(1) Conduct chemical analysis and testing on each batch of incoming/outgoing gold materials according to standards, and issue test result sheets;

(2)负责收集并保存所有检测单据、送样单等；

(2) Be responsible for collecting and storing all inspection documents, sample submission forms, etc.

(3)检测发现异常原料/产品,及时向合规官报告。

(3) In case of detecting abnormal raw materials/products during inspection, report to the compliance officer in a timely manner.

五、建立黄金可追溯系统

V. Establish a Gold Traceability System

公司建立供应链尽职调查程序及相应的内部记录系统, 确保供应链可见性和透明度,用以确定黄金及供应商的可追溯性。

The company establishes a supply chain due diligence procedure and corresponding internal record system to ensure supply chain visibility and transparency, so as to determine the traceability of gold and suppliers.

5.1 公司在交易前严格执行供应链尽职调查流程, 通过当地政府公开信息渠道 (例:中国政府的天眼查、企查查、中国执行信息公开网、中国知网、新华社数据库、 IPE(蔚蓝地图)等)查询供应商提交的相关资料以及 KYC 调查表,对拟合作供应商进行严格的资信审查,包括供应商资质、业务模式及运营范围、股东结构及原料来源等。公司通过供应商审查,签订合作合同,建立合格供应商档案。

5.1 Before transactions, the company strictly implements the supply chain due diligence process. Through public information channels of local governments (such as Tianyancha, Qichacha, China Executive Information Disclosure Network, CNKI, Xinhua News Agency Database, IPE (Blue Map) of the Chinese government, etc.), query the relevant materials submitted by suppliers and the KYC questionnaires, and conduct strict credit reviews on the proposed cooperative suppliers, including supplier qualifications, business models and operation scopes, shareholder structures and raw material sources, etc. After passing the supplier review, the company signs cooperation contracts and establishes a qualified supplier file.

5.2 公司对所有交易进行实时监控, 确保交易信息与供应链尽职调查信息保持一致,所有输入/输出原料均需登记完整的供应链信息,包括但不限于出入库单据、物流运输单据、检测单据及财务支付凭证等。

5.2 The company monitors all transactions in real time to ensure that transaction information is consistent with supply chain due diligence information. All input/output raw materials need to register complete supply chain information, including but not limited to inbound/outbound documents, logistics transportation documents, inspection documents and financial payment vouchers, etc.

5.2.1 各部门负责收集、保存日常数据、资料,并定期提交至综合部合规专员进行归档, 确保所有供应链数据可追溯、可审计,资料包括但不限于:

5.2.1 Each department is responsible for collecting and storing daily data and materials, and regularly submitting them to the compliance specialist of the General Affairs Department for filing, ensuring that all supply chain data is traceable and auditable. The materials include but not limited to:

(1) 关于黄金和含金原料的形态、类型 (包括来源) 、物理描述的信息及其他佐证资料,包括初级产品的开采原产地证明、再生金和官方库存的来源证明等。

(1) Information on the form, type (including source), physical description of gold and gold-containing raw materials, and other supporting materials, including the certificate of origin of primary products, the source certificate of recycled gold and official inventories, etc.

(2) 供应商提供的有关黄金和含金原料的重量和成分信息,及黄金输入、输出的重量和含金纯度的检测单据。

(2) Information on the weight and composition of gold and gold-containing raw materials provided by suppliers, and inspection documents on the weight and gold purity of gold input and output.

(3)  有关供应商的详细信息, 包括遵照反洗钱金融行动特别工作组 (FATF) 的 40 条建议,本着“了解你的客户”的原则(“KYC”)开展尽职调查所收集的信息。

(3) Detailed information on suppliers, including information collected in accordance with the 40 recommendations of the Financial Action Task Force on Money Laundering (FATF) and the principle of "know your customer" ("KYC").

(4) 从产地或上游供应商到公司的运输链及其单据信息；

(5) The transportation chain from the place of origin or upstream supplier to the company and its document information;

(6) 每一批次的输入和输出都标注唯一的编号, 该编号应能溯源到与该黄金的所有信息, 以及通过尽职调查获得的供应商信息和黄金原产地等信息。

(6) Each batch of input and output is marked with a unique number, which should be traceable to all information related to the gold, as well as supplier information and gold origin information obtained through due diligence.

(7) 输入和输出的日期、购买日期和销售日期。

(7) The dates of input and output, purchase date and sales date.

5.3 公司规定所有交易款项必须通过官方银行渠道支付和接收,禁止任何现金交易。支付和接收审批流程由运营部门发起,经公司内部各层严格审核和批准,最终由财务部执行完成并存档所有流程单据；除此, 该规则唯一允许的例外包括:

5.3 The company stipulates that all transaction payments must be made and received through official bank channels, and any cash transactions are prohibited. The payment and receipt approval process is initiated by the operation department, strictly reviewed and approved by all levels within the company, and finally executed by the finance department and all process documents are archived; in addition, the only exceptions allowed by this rule include:

(1) 在适用的情况下, 向有政府签发身份证明和可用于所得税目的的采购收据记录的供应商进行超过限额的现金购买。

(1) In applicable cases, make cash purchases exceeding the limit from suppliers with government-issued identification and procurement receipt records available for income tax purposes.

(2) 用现金购买合法的 ASM 黄金, 前提是所有涉及合法 ASM 黄金的交易都通过正规渠道(从生产国的出口地到任何后续对手方)进行。

(2) Make cash purchases of legal ASM gold, provided that all transactions involving legal ASM gold are carried out through formal channels (from the place of export in the producing country to any subsequent counterparties).

(3) 这些低于规定限额的 ASM 实践及/或现金交易应得到可验证信息的支持, 并由合规总监批准。

(3) These ASM practices and/or cash transactions below the specified limit should be supported by verifiable information and approved by the Compliance Director.

5.4 公司所有黄金物料的运输方式有:母公司集团物流(集团自有押运车),客户自提及第三方物流(顺丰),确保所有黄金物料在运输过程中的可追溯性；

5.4 The transportation methods for all the company’s gold materials are: logistics of the parent company group (the group’s own escort vehicles), customer self-pickup and third-party logistics (SF Express), ensuring the traceability of all gold materials during transportation;

5.6 公司要求所有部门必须保存足够的记录, 以证明适当和持续的风险识别、尽职调查和可追溯性。记录必须在公司年度报告结束后至少继续保存 5 年或当地监管要求规定的最低年限。

5.6 The company requires all departments to maintain sufficient records to demonstrate appropriate and continuous risk identification, due diligence, and traceability. The records must be maintained for at least 5 years after the end of the company’s annual report or the minimum period required by local regulatory requirements.

六、加强与供应商的联系

VI. Strengthening Contact with Suppliers

6.1 公司鼓励与供应商建立基于信任和相互认可的长期合作关系,特别是遵守经合组织 《关于来自受冲突影响和高风险地区负责任供应链尽职调查指南》并扩展至供应链中不利 ESG 因素的供应商。

6.1 The company encourages the establishment of long-term cooperative relationships with suppliers based on trust and mutual recognition, especially those suppliers who comply with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and extend to suppliers with adverse ESG factors in the supply chain.

6.2 公司向供应商传达企业对于开展受冲突影响和高风险区域黄金供应链尽职调查的期望和所有黄金供应链尽职调查相关的政策文件, 并要求供应商认同并承诺遵守公司的黄金供应链政策,对于供应链中已识别的风险制定风险管理策略并落实。

6.2 The company conveys to suppliers the enterprise’s expectations for conducting due diligence on the gold supply chain in conflict-affected and high-risk areas and all policy documents related to due diligence on the gold supply chain, and requires suppliers to recognize and commit to complying with the company’s gold supply chain policy, formulate risk management strategies for the identified risks in the supply chain and implement them.

6.3 将《LBMA 负责任黄金指南 (第九版) 》提出的供应链政策或其他要求纳入与供应商签订的商业合同或书面协议中,从而加以实施和监督。

6.3 Incorporate the supply chain policies or other requirements put forward in the LBMA Responsible Gold Guidance (9th Edition) into the commercial contracts or written agreements signed with suppliers for implementation and supervision.

6.4 通过培训对供应商推广负责任采购的实践、帮助供应商完善尽职调查程序, 严格遵守企业供应链管理政策,提高供应商尽职调查能力建设。

6.4 Promote the practice of responsible procurement to suppliers through training, help suppliers improve due diligence procedures, and strictly comply with the enterprise’s supply chain management policy to enhance the capacity building of supplier due diligence.

6.5 致力于对已识别的风险进行管理。与供应商一起制定能够加以衡量的风险改进计划并对计划进行监督和审核。

6.5 Devote to managing the identified risks. Work with suppliers to formulate measurable risk improvement plans and supervise and audit the plans.

6.6 鼓励供应商积极配合当地政府机构的法律法规,并将 LBMA 的负责任采购标准纳入其中;

6.6 Encourage suppliers to actively cooperate with the laws and regulations of local government agencies and incorporate the LBMA’s responsible procurement standards;

七、识别及评估供应链风险

VII. Identifying and Assessing Supply Chain Risks

在开展供应链尽职调查过程中,考虑黄金供应链中来自受冲突影响和高风险地区“CAHRA” 及不利的 ESG 因素,公司制定了《风险识别与评估程序》，对有可能出现的风险进行充分识别和评估。

In the process of conducting supply chain due diligence, considering the "CAHRA" from conflict-affected and high-risk areas and adverse ESG factors in the gold supply chain, the company has formulated the <Risk identification and Assessment Procedure> to fully identify and assess the possible risks.

7.1 开展供应链尽职调查, 识别潜在风险

7.1 Conducting Supply Chain Due Diligence to Identify Potential Risks

公司遵循基于识别和评估风险的方法进行供应链尽职调查,在与黄金供应商建立新的业务关系之前及保持关系期间,必须进行尽职调查。

The company follows a method based on identifying and assessing risks for supply chain due diligence. Due diligence must be conducted before establishing a new business relationship with a gold supplier and during the relationship maintenance period.

7.1.1 公司制定《风险识别与评估程序》, 主要引用了以下的资源来识别公司供应链中的受冲突影响和高风险区域(CAHRAs):

7.1.1 The company has formulated the <Risk identification and Assessment Procedure>, which mainly refers to the following resources to identify conflict- affected and high-risk areas (CAHRAs) in the company’s supply chain:

(1)国际制裁名单(美国、英国、欧盟、联合国等制裁名单)；

(1) International sanctions lists (sanctions lists of the United States, the United Kingdom, the EU, the United Nations, etc.);

(2)多德一弗兰克法案第 1502 条；

(2) Section 1502 of the Dodd-Frank Act;

(3)欧盟 CAHRA 名单；

(3) EU CAHRA list;

(4)《海德堡冲突晴雨表》；

(4) "Heidelberg Conflict Barometer";

(5)脆弱国家指数或类似的指数；

(5) Fragile States Index or similar indices;

(6)联合国人权事务高级专员办事处或同等机构；

(6) Office of the United Nations High Commissioner for Human Rights or equivalent institutions;

(7)金融行动特别工作组(简称 FATF)报告；

(7) Reports of the Financial Action Task Force (FATF);

(8)高风险黄金中心/转运中心和高洗钱风险国家/地区的可靠市场情报。

(8) Reliable market intelligence on high-risk gold centers/transit centers and countries/regions with high money laundering risks.

公司要求合规小组实时关注以上资源的官方或权威机构发布动态及 LBMA 官网的新闻动态,保持至少一年更新一次,确保所有参考数据源保持最新状态。一旦相关权威机构发布新信息,公司将立即对受冲突影响和高风险区域(CAHRAs)进行重新评估,以持续保证供应链尽职调查工作的合规性和有效性。

The company requires the compliance team to keep track of the official or authoritative announcements of the above resources and the news on the LBMA official website in real time, and update them at least once a year to ensure that all reference data sources are up-to-date. Once new information is released by the relevant authoritative institutions, the company will immediately re-evaluate the conflict-affected and high-risk areas (CAHRAs) to continuously ensure the compliance and effectiveness of the supply chain due diligence work.

7.1.2 公司向供应商发放 KYC 尽职调查表, 以收集供应商相关信息,建立供应商档案,根据《风险识别与评估程序》中规定的相关评估资源,对供应商进行风险识别,至少包括以下措施:

7.1.2 The company issues KYC due diligence questionnaires to suppliers to collect supplier-related information, establish supplier files, and identify risks for suppliers according to the relevant assessment resources specified in the <Risk Identification and Assessment Procedure>, including at least the following measures:

(1)使用可靠、独立来源的文件、数据或信息,识别和核实黄金供应对手方的名称、实际地址、公司注册和许可证信息；

(1) Use reliable, independent sources of documents, data or information to identify and verify the name, actual address, company registration and license information of the gold supply counterpart;

(2)使用可靠的带照片的身份证明文件,识别和验证最终受益人及相关相对方信息；

(2) Use reliable identity documents with photos to identify and verify the information of the ultimate beneficiary and related counterparties;

(3)确认黄金交易相对方及其最终受益人未被列入任何政府通缉的洗钱者名单或已知的诈骗犯或恐怖分子名单;

(3) Confirm that the gold trading counterpart and its ultimate beneficiary are not on any government’s wanted list of money launderers or known fraudsters or terrorists;

(4)了解供应商的业务和财务信息,预判有关业务关系的目的。

(4) Understand the business and financial information of the supplier and anticipate the purpose of the relevant business relationship.

7.1.4 公司向供应商发放 KYC 尽职调查表, 以收集原料相关信息,根据《风险识别与评估程序》中规定的相关评估资源,对原料进行风险识别,至少包括以下内容:

7.1.4 The company issues KYC due diligence questionnaires to suppliers to collect raw material-related information, and identify risks for raw materials according to the relevant assessment resources specified in the <Risk Identification and Assessment Procedure>, including at least the following:

(1)对手方的主要市场、产品和客户细分；

(1) The main markets, products, and customer segments of the counterparty;

(2)对手方的黄金和贵金属供应商的资料；

(2) Information on the counterparty’s suppliers of gold and precious metals;

(3)对手方采购贵金属的种类和形式；

(3) The types and forms of precious metals purchased by the counterparty;

(4)由该设施加工的黄金和贵金属的原产地；

(4) The origin of the gold and precious metals processed by the facility;

(5)对手经营的设施类型及地点(精炼、制造、珠宝生产、当铺等)；

(5) The types and locations of the facilities operated by the counterparty (refining, manufacturing, jewelry production, pawnshops, etc.);

(6)进出口许可证(如适用)；

(6) Import and export licenses (if applicable);

(7)反洗钱和恐怖主义融资政策和实践；

(7) Anti-money laundering and countering the financing of terrorism policies and practices;

(8)反贿赂与反腐败政策和实践；

(8) Anti-bribery and anti-corruption policies and practices;

(9)负责任采购政策和实践；

(9) Responsible sourcing policies and practices;

7.1.3 确认所采购黄金的来源、运输路线等位置信息,制定《风险识别与评估程序》,规定相关评估资源,进行位置的风险识别,至少包括以下措施:

7.1.3 Confirm the location information such as the source and transportation route of the purchased gold, formulate the <Risk Identification and Assessment Procedure>, specify relevant assessment resources, and conduct risk identification of the location, including at least the following measures:

(1)确定所有采购黄金的来源:

(1) Determine the sources of all purchased gold:

✓开采金:矿山 (LSM 和 ASM) 的位置

✓ Mine gold: The locations ofthe mines (LSM and ASM);

✓再生金: 黄金供应链中黄金返回到精炼厂或其他下游中间加工商或回收商的点;

✓Recycled gold: The points in the gold supply chain where gold returns to the refinery or other downstream intermediate processors or recyclers;

✓采矿副产品:根据世界海关组织的经修订京都公约附件 K9 厘定黄金脱离矿物基地的分离点;

✓ Mining by-products: Determine the separation point where gold is separated from the mineral base according to Annex K9 of the Revised Kyoto Convention of the World Customs Organization;

✓ 官方库存: 对于 2012 年 1 月 1 日之前具有可核查日期的库存,不需要确定产地, 否则,产地是黄金供应对手方的所在地；

✓ Official inventories: For inventories with a verifiable date before January 1, 2012, the origin does not need to be determined. Otherwise, the origin is the location of the gold supply counterparty;

(2)确定所采购的黄金从产地到精炼厂的一般运输路线；

(2) Determine the general transportation route of the purchased gold from the origin to the refinery;

(3)核实从原产地采购是否违反任何国际制裁；

(3) Verify whether sourcing from the origin violates any international sanctions;

(4)核实矿山是否并位于世界遗产地；

(4) Verify whether the mine is located within a World Heritage Site;

7.1.4 公司应在合同期内对交易进行适当的审查和监控, 以确保交易符合公司对供应链和风险状况的掌握, 交易监控至少包括以下内容:

7.1.4 The Company shall conduct appropriate reviews and monitoring of transactions during the contract period to ensure that the transactions are in line with the Company’s understanding of the supply chain and risk profile. Transaction monitoring shall at least include the following:

(1)检查含金材料的数量、类型和浓度是否与前一批货物一致；

(1) Check whether the quantity, type and concentration of gold-bearing materials are consistent with the previous batch of goods;

(2)监控每批货物的实际运输路线；

(2) Monitor the actual transportation route of each batch of goods;

(3)核对装船/运输单据(测定、重量、序列号)；

(3) Check the shipping/transport documents (assay, weight, serial number);

(4)确认文件资料(采购订单、收货、发票)与 KYC 信息一致。

(4) Confirm that the documentation (purchase order, receipt, invoice) is consistent with the KYC information.

若发现资料不一致或有所怀疑:

If any inconsistency or suspicion is found:

a)应将相关黄金隔离保存(直至不一致的问题解决)；

a) The relevant gold shall be segregated and stored (until the inconsistency is resolved);

b)应进行调查并记录在案；

b) An investigation shall be conducted and recorded;

c)调查结果应报告合规总监、董事会及适当的主管机构(如适用)；

c) The results of the investigation shall be reported to the Compliance Director, the Board of Directors and the appropriate regulatory authorities (if applicable);

7.2 基于风险状况对供应链分类

7.2 Classify the supply chain based on the risk profile

公司制定《风险识别与评估程序》,根据最初的尽职调查中确定的风险状况确定供应链的分类标准,分为零容忍供应链、高风险供应链、低风险供应链。

The Company formulates the <Risk Identification and Assessment Procedure> to determine the classification criteria for the supply chain according to the risk profile identified in the initial due diligence, which are divided into zero-tolerance supply chain, high-risk supply chain and low-risk supply chain.

7.2.1 零容忍供应链

7.2.1 Zero-tolerance supply chain

一旦发现零容忍问题,公司将不与供应商建立业务联系,或立即终止现有关系, 并通知LBMA 。零容忍问题包括:

Once a zero-tolerance issue is found, the Company will not establish business relations with the supplier, or immediately terminate the existing relationship and notify LBMA . Zero-tolerance issues include:

(1)开采金来自被指定为世界遗产地的地区；

(1) Gold mined from areas designated as World Heritage Sites;

(2)以违反国际制裁(包括但不限于联合国、欧盟、英国和美国制裁)的方式采购开采金或再生金。

(2) Procuring mined or recycled gold in a manner that violates international sanctions, including but not limited to those imposed by the United Nations, the EU, the UK, and the US.

(3)开采金或再生金的供应对手方、其他已知的上游公司或其最终受益人 (UBO) 是已知的洗钱者、欺诈者或恐怖分子,

(3) The supply counterparties of mined or recycled gold, other known upstream companies, or their ultimate beneficial owners (UBOs) are known money launderers, fraudsters, or terrorists.

(4)严重侵犯人权,包括强迫劳动、使用童工、抵债、奴役、或以惩罚或恐吓手段的、非自愿的劳动等;

(4) Severe human rights violations, including forced labor, child labor, debt bondage, slavery, or involuntary labor through punishment or intimidation.

(5)直接或间接支持非法非国家武装组织,或通过供应链为冲突地区提供资金支持。

(5) Directly or indirectly supporting illegal non-state armed groups or providing financial support to conflict areas through the supply chain. 7.2.2 High-risk supply chains

7.2.2 高风险供应链

7.2.2 High-risk Supply Chain

一旦发现归类为高风险的供应链将触发加强型尽职调查 (EDD) ,高风险问题应包括但不限于: 7.2.2(1) 基于位置的高风险: a. 来自受冲突影响和高风险地区(CAHRA)或曾在该地区过境或通过该地区运输； b. 据称来自已知或合理怀疑来自 CAHRA 的黄金过境的国家/地区； c. 据称来自已知储量、资源/预期产量有限、黄金出口量有限的国家/地区； 7.2.2(2) 基于供应商的高风险, 供应商或其他上游公司:

Once a supply chain classified as high-risk is identified, enhanced due diligence (EDD) will be triggered. High-risk issues shall include but not be limited to: 7.2.2.1 Location-based high risks: a. From conflict-affected and high-risk areas (CAHRA) or having transited or transported through such areas; b. Countries/regions allegedly with gold transiting from known or reasonably suspected sources in CAHRA; c. Countries/regions allegedly with limited known reserves, resources/expected production, and limited gold exports. 7.2.2.2 Supplier-based high risks, for suppliers or other upstream companies:

(1) 在具有高洗钱风险的国家/地区运营;

(1) Operating in countries/regions with high money laundering risks;

(2) 具有符合基于位置高风险标准的股东或 UBO 或其他黄金供应权益；

(2) Having shareholders or UBOs or other gold supply interests that meet the criteria of location-based high risks;

(3) 具有身为政治人物 (PEP) 的 UBO;

(3) Having UBOs who are politically exposed persons (PEPs);

(4) 从事高风险商业活动(如军火、赌博和娱乐业、古董和艺术、教派及其领袖)；

d. Engaging in high-risk business activities (such as arms, gambling and entertainment, antiques and art, cults and their leaders);

e. 已知在过去 12 个月曾从高风险国家/地区采购黄金；

e. Known to have procured gold from high-risk countries/regions in the past 12 months;

f. 与供应链中的供应商或对手方直接有重要且无法解释的运输路线；

f. Having a significant and unexplained direct transportation route with suppliers or counterparties in the supply chain;

g.提供的文件有重大差异/不一致,或拒绝提供所要求的文件。

g. Providing documents with significant discrepancies/inconsistencies or refusing to provide the requested documents.

7.2.3 基于原材料的高风险,供应商或其他上游公司:

7.2.3 Raw material-based high risks, for suppliers or other upstream companies:

a.开采金:采购自 ASM 、使用汞生产、造成灾难性伤害或高度不利的 ESG 因素

a. Mined gold: Procured from ASM, produced using mercury, causing catastrophic harm or highly adverse ESG factors

b.再生金:来自具有高风险供应链的中间精炼厂或交易商或从具有高风险供应链的中间精炼厂采购的交易对手方。

b. Recycled gold: From intermediate refineries or dealers with high-risk supply chains or counterparties procured from intermediate refineries with high-risk supply chains.

7.2.4 基于 ESG 为基础的高风险:

7.2.4 ESG-based high risks:

开采或回收黄金的供应相对方、其他已知的上游公司违反 ESG 因素的, 包括违反环境保护、危废处理要求、违反劳工权益和社区治理要求,不遵循商业诚信和道德规范,违反采掘业透明制度倡议(EITI 原则) 。具体情况:

The suppliers of gold mining or recycling and other known upstream companies violate ESG factors, including violations of environmental protection, hazardous waste treatment requirements, violations of labor rights and community governance requirements, failure to follow business integrity and ethical norms, and violations of the Extractive Industries Transparency Initiative (EITI principles). Specific situations:

a. 环境管理方面,若供应商运营对当地的空气、水或土地造成严重污染的情况； 特别是在缺水地区;

a. In terms of environmental management, if the operations of the supplier cause serious pollution to the local air, water or land; especially in water-scarce areas;

b. 当危险化学品(包括汞和氰化物)的处理处置不当,对周边环境造成严重影响的情况;

b. When the handling and disposal of hazardous chemicals (including mercury and cyanides) are improperly conducted, causing serious impacts on the surrounding environment;

c. 对劳工问题的管理, 出现使用童工、集体谈判或严重纠纷的情况；

c. In the management of labor issues, cases of child labor use, collective bargaining, or serious disputes occur;

d. 在社区参与和管理方面, 出现非法征用土地、及社区冲突的情况；

d. In terms of community participation and management, cases of illegal land expropriation and community conflicts occur;

7.2.5 低风险供应链的判断标准

7.2.5 Judgment Criteria for Low-Risk Supply Chains

对于不符合零容忍供应链、高风险供应链的, 公司列为低风险供应链。

For supply chains that do not meet the zero-tolerance supply chain or high-risk supply chain criteria, the company classifies them as low-risk supply chains.

7.3 对高风险供应链采取加强型尽职调查措施

7.3 Enhanced Due Diligence Measures for High-Risk Supply Chains

公司进行黄金供应链尽职调查和风险识别与评估,对于触发高风险的供应链,公司将执行《加强型尽职调查程序》进行实地调查/考察,应至少包括:

The company conducts due diligence, risk identification, and assessment for the gold supply chain. For supply chains that trigger high risks, the company will implement the "Enhanced Due Diligence Procedure" for on-site investigations/inspections, which should at least include:

(1)证实供应链尽职调查结果的文件记录是否真实；

(1) Verifying whether the documentary records confirming the results of supply chain due diligence are authentic;

(2)重点调查威胁融资风险, 以及具体的供应链尽职调查结果；

(2) Focusing on investigating the threat of financing risks and the specific results of supply chain due diligence;

(3)在任何交易发生前进行,或至少在业务关系开始后 6 个月内进行；

(3) Conducted before any transaction occurs, or at least within 6 months after the start of the business relationship;

(4)由与供应商不存在任何利益冲突的有能力的员工或独立的第三方顾问进行,进行现场调查时,他们必须承诺如实、准确地报告；

(4) Conducted by capable employees or independent third-party consultants who have no conflicts of interest with the supplier. When conducting on-site investigations, they must commit to reporting truthfully and accurately;

(5)在可适用的情况下咨询相关的内部和外部利益相关方 (例如,地方政府机构、 上游公司、国际或民间社会组织,或受影响的第三方)；

(5) Consulting relevant internal and external stakeholders (such as local government agencies, upstream companies, international or civil society organizations, or affected third parties) where applicable;

(6)应用调查工具包中现场调查报告模板,对调查结果进行完成和准确记录；

(6) Using the on-site investigation report template in the investigation toolkit to complete and accurately record the investigation results;

(7)根据问题的数量和严重程度予以跟进,并记录在改进计划中。

(7) Following up based on the number and severity of the issues and recording them in the improvement plan.

(8) 对供应商最终受益人进行确认；

(8) Confirming the ultimate beneficial owners of the supplier;

(9)检查位于高风险地区、供应链上的每一家公司(包括运输商)的政府关注名单信息；

(9) Checking the information on the government watchlist of each company (including carriers) in the supply chain located in high-risk areas;

(10) 与选定的管理人员和现场人员面谈, 以确定和证实供应链尽职调查实践、采购、反洗钱和反恐怖主义融资程序；

(10) Interview selected management and on-site personnel to identify and confirm supply chain due diligence practices, procurement, anti-money laundering and countering the financing of terrorism procedures;

1(1)评估交易方的供应链尽职调查能力是否与风险成比例；

1(1) Evaluate whether the supply chain due diligence capabilities of the counterparty are proportional to the risks;

1(2) 评估交易相对方风险分类方法的适当性;

1(2) Evaluate the appropriateness of the counterparty risk classification method;

1(3) 对尽职调查记录进行随机抽样评估, 以确认程序是根据交易相对方的供应链尽职调查政策进行的,并考虑到了商业敏感信息；

1(3) Randomly sample and evaluate due diligence records to confirm that the procedures are carried out in accordance with the supply chain due diligence policy of the counterparty and take into account commercially sensitive information;

1(4) 对交易相对方高风险供应链的现场调查报告进行评估, 并适当考虑商业敏感信息。

1(4) Evaluate the on-site investigation reports of the high-risk supply chains of the counterparty and give due consideration to commercially sensitive information.

八、设计和实施管理策略,以应对识别的风险

VIII. Design and implement management strategies to address identified risks

公司制定《风险缓解程序》,根据供应商尽职调查风险识别结果,公司采取差异化风险管理策略, 以防止或减轻不利影响。

The company formulates the "Risk Mitigation Procedures". Based on the results of supplier due diligence risk identification, the company adopts differentiated risk management strategies to prevent or mitigate adverse impacts.

8.1 风险管理策略

8.1 Risk Management Strategies

8.1.1 终止关系

8.1.1 Terminate the relationship

当加强型尽职调查发现供应商存在参与洗钱、恐怖主义融资、严重侵犯人权、直接或间接支持非国家武装团体以及谎报黄金/含金原料来源的,公司立即与供应商终止合作,并根据国内外适用的法律要求, 向有关部门和 LBMA (如适用) 报告此类情况。

When enhanced due diligence discovers that a supplier is involved in money laundering, financing of terrorism, serious human rights violations, directly or indirectly supporting non-state armed groups, and misreporting the origin of gold/gold-containing raw materials, the company immediately terminates cooperation with the supplier and reports such situations to the relevant departments and LBMA (if applicable) in accordance with applicable domestic and foreign legal requirements.

8.1.2 暂停关系

8.1.2 Suspend the relationship

当加强型尽职调查有理由怀疑供应商存在参与洗钱、恐怖主义融资、严重侵犯人权、直接或间接支持非国家武装团体以及谎报黄金/含金原料来源以及灾难性 ESG 影响的情况, 公司应暂缓与供应商的合作, 直到获取更多的信息和证据。

When enhanced due diligence has reason to suspect that a supplier is involved in money laundering, financing of terrorism, serious human rights violations, directly or indirectly supporting non-state armed groups, misreporting the origin of gold/gold-containing raw materials, and catastrophic ESG impacts, the company should suspend cooperation with the supplier until more information and evidence are obtained.

一旦供应商提供了反驳初步怀疑的补充信息/数据, 或对解决 ESG 影响作出了及时和适当的反应,经过合规总监批准后即可恢复正常合作。

Once the supplier provides supplementary information/data refuting the initial suspicion or makes a timely and appropriate response to address the ESG impacts, normal cooperation can be resumed after approval by the Compliance Director.

8.1.3 维持关系, 但须执行改进计划

8.1.3 Maintain the relationship, but implement an improvement plan

当加强型尽职调查存在问题,包括贿赂、非欺诈性误报黄金/含金原料来源、未支付应付政府的税收、费用和特许权使用费、严重违反环境、健康、安全、劳动和社区相关地方立法或极有可能造成高度不利影响的 ESG 风险时, 经公司指导/参与设计,供应商能提供风险缓解方案,并经公司合规官评审、合规总监批准后,公司可以与该供应商开展正常合作关系。风险缓解方案应包含明确绩效目标、基于定量和 定性分析的绩效评估指标和合理的完成日期。

When there are issues in enhanced due diligence, including bribery, non-fraudulent misreporting of the origin of gold/gold-containing raw materials, failure to pay taxes, fees, and royalties payable to the government, serious violations of local legislation related to environment, health, safety, labor, and community, or highly likely ESG risks with highly adverse impacts, and the supplier can provide a risk mitigation plan designed with the guidance/participation of the company and reviewed by the company’s compliance officer and approved by the Compliance Director, the company can carry out normal cooperation with the supplier. The risk mitigation plan should include clear performance objectives, performance evaluation indicators based on quantitative and qualitative analysis, and a reasonable completion date.

8.2 监控改进计划

8.2 Monitor the improvement plan

采用诚信的原则, 公司对供应商提供风险缓解方案改进落实情况及其效果进行监控,并向合规总监报告。

The company monitors the implementation and effectiveness of the risk mitigation solutions provided by suppliers in accordance with the principle of integrity and reports to the Compliance Director.

8.2.1 风险缓解策略应具备在开始实施改进计划的六个月内, 就消除风险的重大和可衡量的改进措施。根据六个月内取得的进展,在有需要时,修订改进计划,并落实跟进。

8.2.1 The risk mitigation strategy should have significant and measurable improvement measures to eliminate risks within six months of the start of the implementation of the improvement plan. Revise the improvement plan and follow up as needed based on the progress made within six months.

8.2.2 以确定在截止日期前措施得到适当实施, 风险切实得到缓解, 进行正式评估效果 (如通过独立审计、后续现场访问或远程审查)。

8.2.2 Conduct a formal assessment of the effectiveness (such as through independent audits, follow-up site visits or remote reviews) to determine that the measures have been properly implemented before the deadline and the risks have been effectively mitigated.

8.2.3 为促进监控活动, 公司可酌情咨询利益相关方, 如地方政府机构、上游公司、国际或公民社会组织, 以及受影响的第三方。

8.2.3 To facilitate monitoring activities, the company may consult relevant stakeholders as appropriate, such as local government agencies, upstream companies, international or civil society organizations, and affected third parties.

8.2.4 在改进执行 6 个月之后, 若可衡量的改进有限或没有可衡量的改进时, 公司将暂停与供应商的合作关系,直到供应商响应改进计划。

8.2.4 After six months of improvement implementation, if the measurable improvement is limited or there is no measurable improvement, the company will suspend the cooperation with the supplier until the supplier responds to the improvement plan.

8.2.5 在改进执行 6 个月之后, 若降低风险和改进表现的尝试失败, 公司将终止与供应商的合作关系。

8.2.5 After six months of improvement implementation, if the attempt to reduce risks and improve performance fails, the company will terminate the cooperation with the supplier.

8.2.6 每年至少一次,合规总监需根据风险缓解策略及其落实情况, 对公司与供应商的业务关系进行重新审议。

8.2.6 At least once a year, the Compliance Director shall review the company’s business relationship with the supplier based on the risk mitigation strategy and its implementation.

8.2.7 尽职调查是一个动态的过程, 需要持续的风险监控。合规官需持续对供应商的风险缓解策略进行跟踪,评估是否需要进行二次尽职调查或实地调查。

8.2.7 Due diligence is a dynamic process that requires continuous risk monitoring. The Compliance Officer shall continuously track the supplier’s risk mitigation strategy and evaluate whether a second due diligence or on-site investigation is required.

8.3 调查结果汇报

8.3 Reporting of Investigation Results

8.3.1 合规总监将向委员会汇报有关高风险供应链的相关统计数据、风险减轻策略下的供应商及风险减轻策略的状况, 以及改进计划的进展及有效性的报告。

8.3.1 The Compliance Director will report to the Committee relevant statistics on high-risk supply chains, the status of suppliers under the risk mitigation strategy and the risk mitigation strategy, as well as the progress and effectiveness of the improvement plan.

8.3.2 供应链中确定的实际和潜在风险以及建议的风险管理策略必须传达给委员会,委员会保留供应链的最终控制权和问责制。

8.3.2 The actual and potential risks identified in the supply chain and the recommended risk management strategies must be communicated to the Committee, which retains the ultimate control and accountability for the supply chain.

九、管理评审

IX. Management Review

9.1 为确保黄金供应链尽职管理体系的的适宜性、充分性和有效性, 以及复盘本年度的供应商尽职调查执行情况, 合规总监依据《LBMA 负责任黄金指南》、《经济合作与发展组织受冲突影响和高风险区域矿石负责任的供应链尽职调查指南》、《黄金供应链尽职调查管理手册》及相关程序文件组织管理评审会议, 对管理体系和尽职调查活动进行评审。

9.1 To ensure the suitability, adequacy and effectiveness of the due diligence management system for the gold supply chain and to review the implementation of the supplier due diligence for the current year, the Compliance Director organizes a management review meeting in accordance with the LBMA Responsible Gold Guidance, the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, the Gold Supply Chain Due Diligence Management Manual and relevant procedural documents to review the management system and due diligence activities.

9.2 管理评审每 12 个月组织一次, 由合规总监组织,委员会全员参与。管理评审采取召开评审会议的形式进行。

9.2 The management review is organized once every 12 months by the Compliance Director and all members of the Committee participate. The management review is conducted in the form of a review meeting.

9.3 管理评审流程

9.3 Management Review Process

(1)制定管理评审计划,包括评审时间、依据、评审人员、评审内容等；

(1) Develop a management review plan, including review time, basis, reviewers, review content, etc.;

(2)合规专员对各部门尽职管理程序的执行结果进行总结,对管理评审输入的内容进行收集汇总；

(2) The compliance specialist summarizes the implementation results of the due diligence management procedures of each department and collects and summarizes the content of the management review input;

(3)由合规总监组织召开管理评审会；

(3) The compliance director organizes and holds a management review meeting;

(4)输出管理评审报告(包括改进计划)。

(4) Output a management review report (including an improvement plan).

9.4 管理评审的输入, 至少包括以下内容:

9.4 Inputs to management review shall at least include the following:

(1)与本公司相关的内外部因素的变化；

(1) Changes in internal and external factors related to the company;

(2)政策和程序的适宜性；

(2) Suitability of policies and procedures;

(3)以往管理评审所采取措施的情况；

(3) Status of measures taken in previous management reviews;

(4)本年度风险识别、评估、调查情况；

(4) Risk identification, assessment, and investigation in the current year;

(5)本年度合作供应商及其改进情况；

(5) Current-year cooperative suppliers and their improvement status;

(6)实施改进的有效性评价；

(6) Evaluation of the effectiveness of implementing improvements;

(7)由第三方鉴定服务供应商进行的评审；

(7) Reviews conducted by third-party appraisal service providers;

(8)客户和员工的申诉/投诉；

(8) Customer and employee complaints;

(9)资源的充分性；

(9) Sufficiency of resources;

(10)其他相关因素,如监控活动和培训；

(10) Other relevant factors, such as monitoring activities and training;

9.5 管理评审的输出, 至少包括以下内容:

9.5 Outputs of management review shall at least include the following:

(1)管理体系及其过程的有效性；

(1) Effectiveness of the management system and its processes;

(2)供应商尽职调查结果评价与改进；

(2) Evaluation and improvement of the results of supplier due diligence investigations;

(3)本公司所需提供的资源；

(3) Resources to be provided by the company;

(4)管理体系所需的变更。

(4) Changes required for the management system.

9.6 公司管理评审后,得出的相应变更或改进措施予以实施。根据管理评审的结果,公司合规总监对管理体系和尽职调查活动进行评价并作出改进措施, 同时负责为各项改进决策配置资源条件, 确保改进措施的落实。合规官记录管理评审结论和改进措施, 对各种改进措施明确规定完成时间期限、责任部门和责任人等要求,跟踪检查各种措施的完成情况, 确保按照规定时间期限贯彻落实, 并形成管理评审报告。

9.6 After the company’s management review, the corresponding changes or improvement measures are implemented. According to the results of the management review, the company’s compliance director evaluates the management system and due diligence activities and formulates improvement measures, and is also responsible for allocating resource conditions for various improvement decisions to ensure the implementation of the improvement measures. The compliance officer records the conclusions of the management review and improvement measures, clearly stipulates requirements such as the completion time limit, responsible department and responsible person for various improvement measures, tracks and checks the completion of various measures, ensures implementation in accordance with the specified time limit, and forms a management review report.

十、第三方鉴定

X. Third-Party Verification

为确保供应链尽职调查政策和流程设计适当,有效运作, 可实现 RGG 的目标, 保证公司黄金供应链免受重大威胁融资风险及 ESG 因素的影响, 公司委托 LBMA 认可的鉴证服务供应商进行独立鉴定。

To ensure that the supply chain due diligence policies and processes are appropriately designed, operate effectively, can achieve the goals of RGG, and ensure that the company’s gold supply chain is protected from significant threat financing risks and ESG factors, the company entrusts an independent verification service provider recognized by LBMA.

10.1 鉴证服务供应商选择

10.1 Selection of Verification Service Provider

合格官从 LBMA 认可服务供应商列表中选择 3 家以上,第三方鉴证服务供应商需具备开展鉴证业务所需的能力、经验且独立于公司及下属企业、特许企业、承包商、供应商、以及联合审计中的合作企业的鉴证服务供应商(可在www.lbma.org.uk 提供), 进行谈判报价, 明确鉴定服务细则及报价与付款流程,并详细汇报合规总监,并由合格总监批准合作。

The compliance officer selects more than 3 verification service providers from the list of service providers recognized by LBMA. The third-party verification service provider should have the capabilities and experience required to conduct verification services and be independent of the company and its subsidiaries, franchisees, contractors, suppliers, and cooperative enterprises in the joint audit (available at www.lbma.org.uk). Conduct negotiation quotes, clarify the details of the verification service and the quotation and payment process, and report to the compliance director in detail, and the cooperation is approved by the compliance director.

10.2 鉴证服务要求

10.2 Requirements for Verification Services

我司需为鉴证服务供应商提供相应的支持, 包括但不限于 (LBMA 负责任黄金指南》第 9 版要求的需批露事项以及相应的证据文件,全力配合鉴证服务供应商顺利完成鉴证服务工作。

The company needs to provide corresponding support to the verification service provider, including but not limited to the disclosure items required by the 9th edition of the LBMA Responsible Gold Guidance and the corresponding evidentiary documents, and fully cooperate with the verification service provider to successfully complete the verification service work.

十一、年度尽职调查报告与披露

XI. Annual Due Diligence Report and Disclosure

为提高客户对公司应对威胁融资风险的措施的认识和信心,并解决黄金供应链中的不利 ESG 因素, 公司编制 《黄金供应链尽职调查合规报告》, 公开报告黄金供应链尽职调查政策、实践和业绩,并适当考虑安全、专有信息、数据保护法规和其他供应链参与者的法律权利。

To enhance customers’ awareness and confidence in the company’s measures to address threat financing risks and to address adverse ESG factors in the gold supply chain, the company prepares the <Gold Supply Chain Due Diligence Compliance Report> to publicly report on the company’s gold supply chain due diligence policies, practices and performance, while duly considering security, proprietary information, data protection regulations and the legal rights of other supply chain participants.

11.1 年度尽职调查合规报告

11.1 Annual Due Diligence Compliance Report

合规报告将披露公司对 RGG 的遵守情况, 包括供应链尽职调查政策、管理体系和风险评估流程的充分细节, 以及报告期内活动的完整、准确、及时和平衡的认知,还必须详细说明该年度的实际表现,特别是包括风险评估和风险缓解步骤的结果, 以便用户了解本公司有效实现 RGG 目标的程度。

The compliance report will disclose the company’s compliance with RGG, including sufficient details of the supply chain due diligence policy, management system and risk assessment process, as well as a complete, accurate, timely and balanced understanding of the activities during the reporting period. It must also detail the actual performance for the year, particularly including the results of risk assessment and risk mitigation steps, so that users can understand the extent to which the company effectively achieves the goals of RGG.

公司每年将完成一次年度合规报告并披露,至少包括以下要求:

The company will complete and disclose an annual compliance report once a year, including at least the following requirements:

(1)供应链政策:应在每个报告期开始时, 按规定归档/更新。政策文件必须在公司的网站上公布；

(1) Supply Chain Policy: Should be filed/updated as per the regulations at the start of each reporting period. The policy document must be published on the company’s website;

(2)合规报告:合规报告至少应该满足精炼商工具包中披露指南文件中概述的要求, 并提交 LBMA 及在公司的网站上公布。相关信息应至少包括但不限于:

(2) Compliance Report: The compliance report should at least meet the requirements outlined in the disclosure guidelines document in the refiner toolkit, and be submitted to the LBMA and published on the company’s website. The relevant information should at least include but not be limited to:

. 精炼商及精炼厂的名称;

. Names of the refiner and the refinery;

. 报告期间；

. Reporting period;

. 为符合 RGG 及达到计划目标而进行的活动摘要；

. Summary of activities carried out to comply with the RGG and meet the planned targets;

. 精炼商对 RGG 的第 1 至 5 步中的每一步的遵循情况；

. The refiner’s compliance with each of Steps 1 to 5 ofthe RGG;

. 管理层就是否符合 RGG 的规定及计划的目标作出的整体结论;

. The overall conclusion of management on compliance with the RGG regulations and the planned targets;

. 为厘清高风险运作和供应链的情况而采取的措施(EDD) 、方法和实践、实地考察所产生的资料, 以及确定的实际或潜在风险；

. Measures (EDD), methods and practices taken to clarify high-risk operations and the supply chain, information generated from on-site inspections, and identified actual or potential risks;

. 为加强高风险供应链的保管链或可追溯性系统而采取的措施、风险缓解策略、对业绩的监测和跟踪以及六个月后的跟进结果;

. Measures taken to strengthen the chain of custody or traceability system for high-risk supply chains, risk mitigation strategies, monitoring and tracking of performance, and follow-up results after six months;

. 除根据适用法律,精炼商认为可接受的情况外, 精炼商与不披露身份的供应商及/或供应链停止合作的实例的数量。

. The number of instances where the refiner has ceased cooperation with anonymous suppliers and/or the supply chain, except where the refiner deems it acceptable under applicable laws.

(3)原产地附件:至少满足精炼商工具包中披露指南文件中概述的要求,并提交 LBMA,但无需公布。相关信息应至少包括:

(3) Country of Origin Annex: Should at least meet the requirements outlined in the disclosure guidelines document in the refiner toolkit, and be submitted to the LBMA, but does not need to be published. The relevant information should at least include:

. 按国家/地区和材料来源类型列出黄金来源；

. Sources of gold listed by country/region and type of material source;

. 报告期内按材料类型(LSM 、ASM 、回收金、官方库存)划分的黄金采购总量；

. Total gold purchases by material type (LSM, ASM, recycled gold, official stock) during the reporting period;

. 除停止合作的情况外, 位于高风险地点的精炼商和当地出口商的身份应始终予以披露;

. The identities of refiners and local exporters located in high-risk locations should always be disclosed, except in cases of ceased cooperation;

(4)纠正行动计划:如果在鉴证期间发现高风险不符合项,或公司未能满足 《LBMA 负责任黄金指南》中规定的一或多个要求, 则应提交纠正行动计划, 并提交 LBMA,但无需公布。对于每个确定的高风险不符合项,纠正行动计划应包括:

(4) Corrective Action Plan: If high-risk non-conformances are identified during the verification period, or the company fails to meet one or more requirements specified in the LBMA Responsible Gold Guidance, a corrective action plan should be submitted to the LBMA, but does not need to be published. For each identified high- risk non-conformance, the corrective action plan should include:

. 问题描述

. Description of the issue

. 对《LBMA 负责任黄金指南》相关章节的引述

. References to relevant sections of the LBMA Responsible Gold Guidance

. 将采取的纠正行动

. Corrective actions to be taken

. 完成纠正行动的时间框架

. Time frame for completion of corrective actions

. 负责实施纠正行动的人员

. Personnel responsible for implementing corrective actions

以上四个文件的副本应由我公司及鉴证服务供应商,按照《LBMA 负责任黄金指南》要求提供。合规报告应在报告年度结束后的三个月内在我司官网上披露。

Copies of the above four documents shall be provided by our company and the assurance service provider in accordance with the requirements of the LBMA Responsible Gold Guidance. The compliance report shall be disclosed on our company’s official website within three months after the end of the reporting year.

11.2 其他报告

11.2 Other Reports

公司在考虑国内和国际法律要求情况下,还需向LBMA 报告以下任何情况:

The company also needs to report the following to the LBMA considering domestic and international legal requirements:

(1)在公司的尽职调查过程中,在已接纳的供应商或供应链中发现零容忍不合格项；

(1) During the company’s due diligence process, zero-tolerance non-conformities are found in the accepted suppliers or the supply chain;

(2)在公司的鉴证过程中发现零容忍不合格项；

(2) Zero-tolerance non-conformities are found during the company’s assurance process;

(3)由于绩效问题,公司决定停止与鉴证服务供应商的业务合作。

(3) Due to performance issues, the company decides to terminate the business cooperation with the assurance service provider.

十二、培训

XII. Training

合规官负责制定年度培训计划,并经合规总监签批,确保所有人员具备充分的合规意识和专业能力,按期组织培训,推动供应链风险管控的了解和巩固, 内容包括但不限于:

The compliance officer is responsible for formulating the annual training plan, which shall be approved by the compliance director, to ensure that all personnel have sufficient compliance awareness and professional capabilities, organize training on schedule, and promote the understanding and consolidation of supply chain risk control. The content includes but is not limited to:

(1)《LBMA 负责任黄金指南》；

(1) The LBMA Responsible Gold Guidance;

(2)供应链尽职调查管理政策；

(2) The supply chain due diligence management policy;

(3)反洗钱及反恐怖主义融资政策；

(3) The anti-money laundering and counter-terrorism financing policy;

(4)供应链尽职调查管理制度及相关程序文件；

(4) The supply chain due diligence management system and related procedure documents;

(5)其他特殊要求。

(5) Other special requirements.

培训必须保留培训记录并对培训效果进行评价。

Training records must be retained and the training effect evaluated.

年度培训计划应同步考虑供应商的培训需求, 在整个供应链中推广负责任的采矿和采购实践, 并协助黄金供应对手方或潜在供应商 (包括合法的 ASM 和当地贸易商),改善其供应链实践。

The annual training plan should also consider the training needs of suppliers, promote responsible mining and procurement practices throughout the supply chain, and assist gold supply counterparties or potential suppliers (including legitimate ASM and local traders) to improve their supply chain practices.

十三、记录保存

XIII. Record Keeping

收集并保存足够的供应链证明文件和记录, 按照供应链尽职调查系统的标准来评判供应链风险等级和实施风险减缓措施, 以证明公司充分且持续地完成了黄金供应链尽职调查和风险管理工作。

Collect and save sufficient supply chain supporting documents and records, evaluate the supply chain risk levels and implement risk mitigation measures in accordance with the standards of the supply chain due diligence system, so as to prove that the company has fully and continuously completed the due diligence and risk management work for the gold supply chain.

各部门应收集、保存日常数据、资料,并定期提交至综合部门进行归档,确保所有供应链数据可追溯、可审计。

Each department should collect and save daily data and information, and submit them to the comprehensive department for archiving regularly to ensure that all supply chain data is traceable and auditable.

合规官应定期对所有资料进行审查,确保资料齐全、正确。

The compliance officer should regularly review all materials to ensure that they are complete and correct.

供应链尽职调查信息、证明文件、评估记录和交易记录等信息文件保存要求不得少于 5 个财年。

The information document preservation requirements for supply chain due diligence information, supporting documents, evaluation records, transaction records, etc. shall not be less than 5 fiscal years.

十四、建立保密申诉机制

XIV. Establish a confidentiality appeal mechanism

14.1 公司制定《申诉管理程序》, 以应对来自员工和外部利益相关者(包括潜在客户)的投诉,并对投诉及时作出响应和妥善处理。

14.1 The company formulates the "Appeal Management Procedure" to handle complaints from employees and external stakeholders (including potential customers), and responds to and properly handles complaints in a timely manner.

14.2 公司必须允许任何员工或利益相关方(受到影响的个人或举报人)对黄金供应链中任何疑似的风险表达担忧、质疑或投诉。

14.2 The company must allow any employee or stakeholder (affected individual or whistleblower) to express concerns, questions or complaints about any suspected risks in the gold supply chain.

14.3 公司应在官网以中英文双语形式公布申诉渠道,并推广至所有员工或(和)利益相关方。

14.3 The company shall publish the appeal channels in both Chinese and English on its official website and promote them to all employees or (and) stakeholders.

14.4 公司组建申诉处理小组作为独立、唯一的投诉处理部门,要求小组以独立、透明、 公平公正、保密的原则接收、确认、调查相关投诉,并尊重所有投诉。

14.4 The company forms an appeal handling team as the independent and sole complaint handling department, requiring the team to receive, confirm, and investigate relevant complaints in accordance with the principles of independence, transparency, fairness, impartiality, and confidentiality, and to respect all complaints.

14.5 公司收到投诉后,投诉小组必须在 10 个工作日内对收到的投诉进行确认并给出受理或不予受理的审核结果；对特殊/重要申诉则由申诉处理小组在决定受理后对申诉内容进行调查、审核和裁决,公司规定调查需要在 20 个工作日内完成,审核需要在 7 个工作日内完成,裁决需要在 3 个工作日内完成,整个申诉处理时间不得超过 30个工作日。如遇到申诉内容较为复杂, 需要更多的时间进行调查的, 申诉处理小组应当采取合理的措施。

14.5 After the company receives a complaint, the complaint handling team must confirm the received complaint within 10 working days and give the review result of acceptance or non-acceptance; for special/important appeals, the appeal handling team shall investigate, review and make a ruling on the appeal content after deciding to accept it. The company stipulates that the investigation needs to be completed within 20 working days, the review needs to be completed within 7 working days, and the ruling needs to be completed within 3 working days. The entire appeal handling time shall not exceed 30 working days. If the appeal content is relatively complex and more time is needed for investigation, the appeal handling team shall take reasonable measures.

14.6 所有投诉都应该得到认真和尊重的对待, 确保每个投诉均得到妥善回复, 不予受理的应当向投诉人说明不予受理的理由,并记录在案。

14.6 All complaints should be treated seriously and respectfully, ensuring that each complaint is properly replied to. For those not accepted, the complainant should be informed of the reasons for non-acceptance and it should be recorded.

14.7 投诉处理过程中,应及时通知相关方其投诉的进展,并应提供足够资料,建立对机制有效性的信心,并符合任何有关公众利益报告要求。

14.7 During the complaint handling process, relevant parties should be notified in a timely manner of the progress of their complaints, and sufficient information should be provided to build confidence in the effectiveness of the mechanism and to comply with any relevant public interest reporting requirements.

14.8 在投诉复杂且需要更多时间调查的情况下, 申诉处理小组应采取合理措施,包括召集一次或多次会议作出合理决定,要求投诉人或其他人提供额外信息,并咨询专家。调查结束后,对投诉的处理决定应当以书面形式告知投诉人和利益相关方。申诉决定的内容应包括:决定本身、作出决定的日期和任何建议。

14.8 In cases where the complaint is complex and requires more time for investigation, the appeal handling team shall take reasonable measures, including convening one or more meetings to make a reasonable decision, requesting additional information from the complainant or other persons, and consulting experts. After the investigation is completed, the decision on the complaint shall be communicated in writing to the complainant and the interested parties. The content of the appeal decision shall include: the decision itself, the date of the decision, and any recommendations.

14.9 投诉信息将被匿名化, 申诉处理小组全员不得以任何形式对外透露投诉人的身份信息,任何可能泄露投诉人身份的内容将在通知利益相关者并进行调查之前被删除。

14.9 The complaint information will be anonymized, and no member of the appeal handling team shall disclose the identity information of the complainant in any form. Any content that may disclose the identity of the complainant will be deleted before notifying the stakeholders and conducting an investigation.