安道麦B(200553):董事会审计委员会实施细则（2025年10月）（英文版）
TheImplementationRulesoftheAuditCommitteeof theBoardofDirectors ChapterIGeneralProvisions Article 1 According to the Company Law of the People's Republic ofChina(hereinafterreferredtoas“theCompanyLaw”),theCodeofGovernanceforListedCompanies,theArticlesofAssociationsofADAMALtd.(hereinafterreferredtoas “the Articles of Associations”) and other relevant regulations,ADAMALtd.(hereinafterreferredtoas“theCompany”)establishestheAuditCommitteeoftheBoardofDirectorsandformulatestheseRules. Article2AsadedicatedworkingbodyestablishedbytheBoardofDirectors,theAudit Committee exercises the powers and duties of the supervisory board asstipulatedintheCompanyLaw,andisresponsibleforreviewingtheCompany'sfinancialinformationanditsdisclosure,supervisingandevaluatingtheinternalandexternalauditingworkandinternalcontrol. ChapterIIOrganizationalComposition Article3TheAuditCommitteeshouldconsistoffourdirectorswhoarenotseniormanagementoftheCompany,includingthreeindependentdirectors,andatleastoneofthethreeshouldbeanaccountingprofessional. Article4ThemembersoftheAuditCommitteeshouldbenominatedbyeithertheChairmanoftheBoard,one-halfandaboveoftheindependentdirectorsorone-thirdandaboveofalldirectorsandbeelectedbytheBoardofDirectors. Article5TheAuditCommitteeshouldhavetheaccountingprofessionalamongtheindependentdirectorsasitschairpersonandtheconvener,whoshouldpresideoverthecommitteeandbeelectedbytheBoardofDirectors. Board.Whentheofficetermofanymemberexpires,onecansucceedoneselfifbeingre-electedconsecutively.Ifanymemberceasestobeadirectorduringtheterm,he/sheshouldautomaticallylosehis/hermembershipandtheCommitteeshouldmakeupthenumberofmembersinaccordancewithabove-mentionedprovisionsfromArticles3to5. Article7TheFinanceDepartmentandtheInternalAuditDepartmentshallprovideprofessionalsupporttotheAuditCommittee.TheDepartmentofSecuritiesandLegalAffairs shall facilitate the Audit Committee in its daily work and take theresponsibilityforitsdailyliaisonandmeetingorganization. ChapterIIIResponsibilitiesandAuthorities Article8ThemainresponsibilitiesandauthoritiesoftheAuditCommitteeareasfollows. (1)ToexercisethepowersanddutiesofthesupervisoryboardasstipulatedintheCompanyLaw. (2) To oversee and evaluate the work of the external audit and propose theengagementorreplacementofexternalauditors. (3)TooverseeandguidetheCompany'sinternalauditwork. (4)ToreviewtheCompany'sfinancialreportsandthedisclosure. (5)ToreviewtheCompany'sinternalcontrolsystem. (6)OtherresponsibilitiesandauthoritiesgrantedbytheBoardofDirectorsoftheCompany. Article9ThefollowingmattersshouldbesubmittedtotheBoardofDirectorsfordeliberationafterbeingagreedbyamajorityofallmembersoftheAuditCommittee,(1)Disclosureoffinancialinformationinfinancialreportsandperiodicreports,andinternalcontrolevaluationreports; (2)EmploymentordismissaloftheaccountingfirmundertakingtheauditoftheCompany; (3)AppointmentordismissalofthepersoninchargeoffinanceoftheCompany;(4)Changesinaccountingpoliciesandaccountingestimatesorcorrectionofmaterialaccountingerrorsforreasonsotherthanchangesinaccountingstandards；(5)Othermattersasprescribedbylaws,administrativeregulations,CSRCregulationsandtheArticlesofAssociationoftheCompany. Article10ThedutiesoftheAuditCommitteetoguideandsupervisetheworkoftheInternalAuditDepartmentoftheCompanyareasfollows， (1)Toguideandsupervisetheestablishmentandimplementationoftheinternalauditsystem. (2)ToreviewtheannualinternalauditworkplanoftheCompany. (3)TosupervisetheimplementationoftheCompany’sinternalauditplan.(4)Toguidetheeffectiveoperationoftheinternalauditdepartment.TheinternalauditdepartmentoftheCompanyshouldreporttotheAuditCommittee.Alltypesofauditreportssubmittedbytheinternalauditdepartmenttothemanagement,plansforrectificationofauditissuesandthestatusofrectificationshouldbesubmittedtotheAuditCommitteeatthesametime. (5)ToreporttotheBoardofDirectorsontheprogressandqualityoftheinternalauditwork,aswellasmaterialissuesidentified. (6)Tocoordinatetheliaisonbetweentheinternalauditdepartmentandexternalauditunitssuchasaccountingfirmsandnationalauditinstitutions. (7)ToparticipateintheperformanceevaluationoftheHeadofInternalAudit.Article11TheAuditCommitteeisresponsibletotheBoardofDirectorsanditsproposals should be submitted to the Board of Directors for consideration anddecision-making. Article12TheAuditCommitteeshallexaminetheCompany'sfinanceperformanceandsupervisethecompliantconductandthefulfillmentofcorporatedutiesofboarddirectorsandseniorexecutivesincomplyingwithrelevantlaws,regulations,andtheArticlesofAssociation. TheAuditCommitteeshallnotifytheBoardofDirectorsorreporttotheshareholders'meetingsandpromptlydisclosesuchmattersifanyboardmemberorseniorexecutivehasviolatedlaws,regulations,ortheArticlesofAssociation.Itmayalsoreportdirectlytotheregulatoryauthoritiesincaseofsuchdiscovery. ChapterIVDecision-makingProcedures Article13TheDepartmentsofFinance,InternalAudit,andSecuritiesandLegalAffairsareresponsibleforthepreparationtofacilitatetheAuditCommitteetomakedecisionsandforprovidinginformationinwrittenformrelatedtothefinanceoftheCompany.Theinformationshouldinclude, (1)FinancialinformationintheCompany'sfinancialstatementsandperiodicreportsaswellasinternalcontrolevaluationreports. (2)Workplansandreportsofinternalandexternalauditors. (3)Relevantdocumentstoengagewithexternalaudit. (4)DisclosureofinformationconcerningtheresponsibilitiesoftheAuditCommitteeoftheCompany. (5)Otherrelevantmatters. Article14ThewritteninformationandmaterialshouldbedeliberatedattheAuditCommitteemeetingsandthenthecorrespondingresolutionsinwrittenformshouldbesubmittedtotheBoardofDirectorsfordiscussionregardingthefollowing,(1)Theevaluationoftheworkperformance,theengagementandreplacementoftheexternalauditors. (2)WhethertheinternalauditsystemoftheCompanyhasbeeneffectivelyoperatingandwhetherthefinancialreportsarecomprehensiveandtrue. (3)WhethertheCompany'sfinancialreportsdisclosedtothepublicaretrue,accurateandcomplete. (4)TheevaluationoftheperformanceoftheCompany'sinternalauditdepartment,includingthepersonsincharge. (5)Otherrelevantmatters. ChapterVRulesofProcedures Article15TheAuditCommitteeshouldholdatleastonemeetingperquarterandmayconveneanadhocmeetingwhenproposedbytwoandabovemembersorwhentheconvenordeemsitnecessary.Inprinciple,allmembersshouldbenotifiedoftheconveningthreedaysinadvance.ThechairpersonoftheCommitteeshouldpresideoverthemeetingsandmaydelegateanotherindependentdirectortohostinhis/herplaceifonecannotattend.WiththeunanimousagreementofallmembersoftheAuditCommittee,theaforementionednoticerequirementmaybewaived. Article16ThemeetingsoftheAuditCommitteeshouldbeheldwiththepresenceofatleasttwo-thirdsofthemembers.Eachmembershouldhaveonevote,andanyresolutionshouldbemadebythemeetingonlyifamajorityofmembersvotetoapprove. AnymemberoftheAuditCommitteewhoisarelatedpartytothematterunderconsiderationshouldrecuseoneself.Ifeffectivedeliberationscannotbeformedduetothe recusal, the relevant matters should be considered directly by the Board ofDirectors. Article17MembersoftheAuditCommitteeshouldattendthemeetingsinpersonandexpressclearopinionsonthemattersunderconsideration.IfanymemberoftheAuditCommitteecannotdosoforanyreason,heorshemaysubmitapowerofattorneysignedbyhimself/herselfandentrustothermemberstoattendandexpressopinionsonhisorherbehalf.Thepowerofattorneyshouldspecifythescopeanddurationoftheauthorization.Eachmembershouldacceptamaximumofonemember'sauthorization.IfanyindependentdirectoroftheAuditCommitteeisunabletoattendthemeetinginpersonforanyreason,heorsheshouldappointanotherindependentdirectormembertoparticipateonhisorherbehalf. Article18OntheconditionsthatthemembersoftheAuditCommitteefullyexpresstheiropinions,AuditCommitteemeetingscanbeheldbytelecommunicationmeans,including video conference, conference calls, e-mails or written resolution withdecisionsbeingmadeandsignedbycommitteemembers. Article19TheheadoftheInternalAuditDepartmentcanattendthemeetingsoftheAuditCommittee.DirectorsoftheBoardandseniormanagementmembersmayalsobeinvitedtoattendthemeetingswhennecessary. Article20IftheAuditCommitteedeemsitnecessary,itcanengageexternalagentstoprovideprofessionaladviceforitsdecisionmakingattheexpenseoftheCompany.Article21TheproceduresandmannerforconveningthemeetingsoftheAuditCommittee,andthemotionsadoptedatthemeetingsshouldbeincompliancewiththeprovisionsofrelevantlawsandregulations,theArticlesofAssociationsandtheseRules. Article22ThemeetingsoftheAuditCommitteeshouldalwayshavemeetingminuteswithsignaturesofalltheattendingmembers.TheminutesshouldbekeptbytheDepartmentofSecuritiesandLegalAffairsoftheCompany. Article23TheproposalsandvotingresultsadoptedatthemeetingsoftheAuditCommitteeshouldbepresentedtotheBoardofDirectorsinwrittenform.Article24AllmemberspresentatanymeetingshouldbeobligedtokeepthemattersdeliberatedatthemeetingconfidentialandshouldnotdiscloserelevantinformationoftheCompanybeforeitspublicdisclosure. ChapterVISupplementaryProvisions Article25Whentheprovisionsoftherelevantlaws,regulations,rulesandothernormativedocumentsonwhichtheseRulesarebasedareamended,thecorrespondingprovisionsherebyshouldberepealedatthesametimeandtheamendedprovisionsoftherelevantlaws,regulationsandothernormativedocumentsshouldprevail.Article26TheseRulesshouldbeformulated,amendedandinterpretedbytheBoardofDirectors. Article27TheseRulesshould comeinto effecton thedateofdeliberation andapprovalbytheBoardofDirectors. ADAMALtd. th October28 ,2025 中财网
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