2024年可持续发展与负责任采购合规报告

深圳国金国银控股有限公司

Shenzhen Guojin Guoyin Holdings Co., Ltd.

2024年可持续发展与负责任采购合规报告

2024 Sustainable Development and Responsible Procurement Compliance Report

（2024.01.01-2024.12.31）

合规总监：王立权

Compliance Director: WANG Liquan

一、公司概况

1. Company Overview

深圳国金国银控股有限公司（以下简称公司）成立于2007年4月，注册资本1.8亿元,位于深圳罗湖水贝国金国银集团总部大楼。公司主营黄金贵金属原料批发、贵金属首饰、镶嵌首饰、珠宝玉石首饰及工艺美术品的设计研发、生产加工、批发、经销、加盟及进出口贸易为一体的知名珠宝品牌企业。公司自营镶嵌工厂及精炼厂逾5000平方米，为公司辐射全国及国际市场的客户提供流沛的货源、资源与技术的支持，同时也夯实了公司集产、研、销于一体的全产业链运营的发展战略，形成了现今业内罕有的全产业发展的珠宝企业。公司秉持 “不断创新、追求完美、锲尔不舍” 的企业承诺，坚持贯彻“质量、信誉、品格”共存的企业原则、坚守“实事求是、诚实信用”的商业诚信而广获客户与业内的认同与美誉，并获得了“中国珠宝行业100强优秀企业”的重点推广企业资质。公司立足于贯彻全产业链的全面发展战略，专注为同行业客户提供珠宝全品类的生产与供应;同时,精于自身独有珠宝品牌的打造，包括旗下曾为中华小姐环球大赛指定珠宝的品牌—“鸿星珠宝”、以及荣获“广东省名牌产品”殊荣的“星月珠宝”等具代表性的自有品牌。

Shenzhen Guojin Guoyin Holdings Co., Ltd. (hereinafter referred to as the Company) was established in April 2007 with a registered capital of 180 million yuan, located in the headquarters building of Guojin Guoyin Group in Shuibei, Luohu, Shenzhen. The company is a well-known jewelry brand enterprise that specializes in the wholesale of gold and precious metal raw materials, precious metal jewelry, inlaid jewelry, jewelry and jade jewelry, as well as the design, research and development, production and processing, wholesale, distribution, franchising, and import and export trade of arts and crafts. The company operates its own inlay factory and refining plant covering an area of over 5000 square meters, providing abundant sources of goods, resources, and technical support to customers radiating to the national and international markets. At the same time, it has solidified the company's development strategy of integrating production, research, and sales into a full industry chain operation, forming a rare jewelry enterprise in the industry today with full industry development. The company upholds the corporate commitment of "continuous innovation, pursuit of perfection, and perseverance", adheres to the principle of "quality, reputation, and character" coexistence, and upholds the business integrity of "seeking truth from facts, honesty and credit", which has been widely recognized and praised by customers and the industry. It has also obtained the key promotion enterprise qualification of "Top 100 Excellent Enterprises in China's Jewelry Industry". The company is based on the comprehensive development strategy of implementing the entire industry chain, focusing on providing customers in the same industry with the production and supply of jewelry in all categories; At the same time, we specialize in creating our own unique jewelry brands, including our brand "Hongxing Jewelry", which was once designated as the jewelry brand for the Miss China Global Competition, and representative proprietary brands such as "Xingyue Jewelry", which has won the honor of "Guangdong Famous Brand Product".

二、交易方情况概述

2. Counterparty Overview

公司的金原料主要来源于回收市场，包括旧首饰、投资金条及其他旧合质金制品。公司严格遵循负责任黄金指南，确保所有原料的来源合法、合规、可追溯，并通过严格的尽职调查体系筛选合格供应商，确保符合国际合规标准。

The company's gold raw materials are primarily sourced from the recycling market, including old jewelry, investment gold bars, and other old gold alloy products. The company strictly adheres to the Responsible Gold Guidance, ensuring all raw materials are legally sourced, compliant, and traceable. It employs a rigorous due diligence system to screen qualified suppliers, ensuring compliance with international standards.

公司贵金属原料均来自可靠的回收渠道，并经过全面的尽职调查和合规审查，未涉及任何受冲突影响和高风险地区，符合负责任采购和供应链尽职调查的要求。

All precious metal raw materials come from reliable recycling channels and undergo comprehensive due diligence and compliance reviews. They are not sourced from any Conflict-Affected and High-Risk Areas (CAHRAs), meeting the requirements for responsible sourcing and supply chain due diligence.

三、合规情况概述

3. Compliance Overview

公司对所有交易方实施严格的供应链尽职调查，要求所有交易方提供充分的原料来源证明，确保其合法、合规且可追溯。公司建立完善的尽职调查程序，通过风险评估、持续监测及定期审查，确保供应链的透明性和合规性。

The company implements strict supply chain due diligence on all counterparties, requiring them to provide sufficient proof of raw material origin to ensure legality, compliance, and traceability. The company has established a robust due diligence procedure, utilizing risk assessment, continuous monitoring, and regular reviews to ensure supply chain transparency and compliance.

第一步 建立强大的公司管理体系

Step 1: Establish Strong Company Management Systems

合规声明与要求：

Compliance Statement & Requirement:

我公司已经充分遵守第1步骤：建立强大的公司管理体系。

The company has fully complied with Step 1: Establishing Strong Company Management Systems.

公司严格遵守LBMA黄金责任指南第一步“建立强大的公司管理体系”的要求，已经建立了强大的管理体系，确保供应链尽职调查工作全面落地。

The company strictly adheres to the LBMA Responsible Gold Guidance Step 1 requirements and has established a robust management system to ensure comprehensive implementation of supply chain due diligence.

1.政策方面

1. Policy

公司已正式制定并实施《黄金负责任采购供应链管理政策》，该政策严格遵循《关于来自受冲突影响和高风险地区矿石的负责任供应链尽职调查指南》附录II的全部合规要求，并进一步扩展至反恐怖主义融资（CTF）、环境（E）、社会（S）和治理（G）等关键领域。该政策由风险合规总监正式审批，并以中英文双语版本发布，现已公示于公司官网链接：http://singyueinc.com/article/detail/18，公司已确保所有内部员工及黄金交易方充分理解并严格遵守该政策，同时建立了全面的政策传达与存档机制，并要求所有相关方签署供应链责任承诺书。通过这一体系，公司确保供应链管理的透明度、可追溯性和合规性，以支持全球贵金属行业的可持续发展。

The company has formally formulated and implemented the "Responsible Gold Sourcing Supply Chain Management Policy." This policy strictly complies with all requirements of Appendix II of the "OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas" and further extends to key areas such as Counter-Terrorist Financing (CTF), Environment (E), Social (S), and Governance (G). Approved by the Chief Risk & Compliance Officer, the policy is published in both Chinese and English on the company website: http://singyueinc.com/article/detail/18. The company ensures all internal employees and gold counterparties fully understand and strictly adhere to this policy. A comprehensive policy communication and archiving mechanism is established, requiring all relevant parties to sign the Supply Chain Responsibility Commitment Letter. This system ensures transparency, traceability, and compliance in supply chain management, supporting sustainable development in the global precious metals industry.

公司政策要求自身及所有交易方严格遵守国家法律法规，涵盖职工权利保护、环境可持续性、公平交易原则等核心领域，并积极履行供应链尽职调查义务，确保所有矿产金和再生金的来源符合LBMA尽职调查管理要求。公司及其交易方承诺严格遵循国际合规标准，拒绝接受来自以下高风险来源的黄金：侵犯人权的地区或主体;冲突影响地区及非法武装组织控制区域；涉及贿赂、洗钱或恐怖主义融资的交易；未经合法批准的非法开采活动；位于世界遗产遗址或受环境保护区域的采矿作业;涉及汞开采等不符合环保标准的冶炼行为。此外，公司已在政策框架内建立申诉举报机制，确保所有利益相关方均可匿名报告供应链中潜在的合规风险。公司承诺对所有申诉进行严格审查，并采取适当的补救和风险缓解措施，以维护供应链的透明性和合规性。

The company policy requires itself and all counterparties to strictly comply with national laws and regulations, covering core areas such as employee rights protection, environmental sustainability, and fair trade principles. It actively fulfills supply chain due diligence obligations to ensure all mined and recycled gold sources meet LBMA due diligence management requirements. The company and its counterparties commit to strictly following international compliance standards, refusing gold from the following high-risk sources: areas or entities involved in human rights abuses; conflict-affected areas and areas controlled by illegal armed groups; transactions involving bribery, money laundering, or terrorist financing; illegal mining activities without legal approval; mining operations in World Heritage sites or environmentally protected areas; and smelting involving mercury mining or other non-compliant environmental practices. Furthermore, the company has established a grievance and reporting mechanism within the policy framework, ensuring all stakeholders can anonymously report potential compliance risks in the supply chain. The company commits to rigorously reviewing all grievances and taking appropriate remedial and risk mitigation measures to maintain supply chain transparency and compliance.

在2024年公司已根据LBMA最新版本的 RGG（V9）在对建立的政策进行重新审查并确定暂无更新且符合最新标准的要求。依据政策更新，公司优化供应链尽职调查、质量控制及市场合规性，确保符合《合格交割规则》及《合格交割申请程序》的新要求。2025年，公司将提升供应链可追溯性与透明度，并适应精炼厂主动监控及交割标准的最新变化。所有政策调整由合规管理团队主导，确保持续符合LBMA的合规要求。

In 2024, the company reviewed its established policies against the latest versions of LBMA's RGG (V9)  confirmed no updates were needed as they met the latest standards. Based on policy updates, the company optimized supply chain due diligence, quality control, and market compliance to meet new requirements of the "Good Delivery Rules" and "Good Delivery Application Procedures." In 2025, the company will enhance supply chain traceability and transparency and adapt to the latest changes in refinery active monitoring and delivery standards. All policy adjustments are led by the compliance management team to ensure continuous compliance with LBMA requirements.

公司建立并培训了EITI(采掘业透明度倡议)原则及标准，并承诺严格遵循其要求，以确保供应链的透明度、责任采购及合规管理。公司积极履行EITI框架下的披露义务，涵盖供应链财务透明度、税务合规及资源开发治理，以支持全球贵金属行业的可持续发展，并提升供应链尽职调查的公信力。

The company has established and trained on the principles and standards of EITI (Extractive Industries Transparency Initiative), and is committed to strictly following its requirements to ensure transparency, responsible procurement, and compliance management in the supply chain. The company actively fulfills its disclosure obligations under the EITI framework, covering supply chain financial transparency, tax compliance, and resource development governance, to support the sustainable development of the global precious metal industry and enhance the credibility of supply chain due diligence.

公司建立了《反洗钱和反恐怖主义融资的规章制度》，旨在确保公司运营符合国际金融监管标准，有效防范洗钱及恐怖主义融资相关风险。该制度包括客户尽职调查（CDD）、交易监测、风险评估及可疑交易报告机制，并依照金融行动特别工作组（FATF）、LBMA及相关监管机构的要求进行定期审查和更新，以确保持续合规并维护全球金融体系的完整性。

The company has established "Anti-Money Laundering and Counter-Terrorist Financing Regulations" to ensure operations comply with international financial regulatory standards and effectively prevent risks related to money laundering and terrorist financing. This system includes Customer Due Diligence (CDD), transaction monitoring, risk assessment, and suspicious transaction reporting mechanisms. It is regularly reviewed and updated in accordance with the Financial Action Task Force (FATF), LBMA, and relevant regulatory requirements to ensure ongoing compliance and maintain the integrity of the global financial system.

公司建立了《禁止强迫劳工政策的声明》确保公司和供应链不涉及任何强迫劳工的问题，并要求所有的交易方签署该文件且遵守该政策声明，同时该声明已经公示在公司的网站上，链接：

http://singyueinc.com/article/detail/57。

The company has established a "Policy Statement Prohibiting Forced Labour" to ensure the company and its supply chain are free from forced labour. It requires all counterparties to sign and comply with this policy statement, which is also published on the company website: http://singyueinc.com/article/detail/57.

2.管理架构

2. Management Structure

公司对所有交易方进行尽职的供应链调查，要求所有交易方提供的原料来源合法、合规。

The company conducts diligent supply chain investigations on all counterparties, requiring them to provide legally and compliantly sourced raw materials.

2.1 规章制度方面

2.1 Rules and Regulations

公司严格遵循《LBMA负责任黄金指南》，制定并实施了《黄金负责任采购尽职管理程序》及《供应链尽职调查政策》。该框架建立了系统化的供应链尽职调查治理结构，明确组织架构、职责分工、高风险地区定义，并制定高风险供应链评估标准、调查与风险缓解机制、交易监控流程及文件保存要求。上述制度由合规风控总监、董事长及董事会正式审议并批准。经批准后，以正式合规指令形式发布，并纳入公司的文件管理体系，确保制度的系统性执行与合规性管理。

The company strictly follows the "LBMA Responsible Gold Guidance," formulating and implementing the "Responsible Gold Sourcing Due Management Procedures" and the "Supply Chain Due Diligence Policy." This framework establishes a systematic supply chain due diligence governance structure, clarifying organizational structure, division of responsibilities, definitions of high-risk areas, and standards for high-risk supply chain assessment, investigation and risk mitigation mechanisms, transaction monitoring processes, and document retention requirements. These systems were formally reviewed and approved by the Chief Compliance & Risk Officer, Chairman, and Board of Directors. Upon approval, they were issued as formal compliance directives and incorporated into the company's document management system to ensure systematic implementation and compliance management.

2.2 职责与权限

2.2 Responsibilities and Authorities

公司已建立合规与风险控制管理架构，设置高级管理者、合规风控专员及合规专员，以确保供应链尽职调查的有效执行与持续合规。

The company has established a Compliance and Risk Control management structure, including Senior Management, Compliance & Risk Control Specialists, and Compliance Officers, to ensure the effective execution and ongoing compliance of supply chain due diligence.

高级管理者：全面负责供应链尽职调查体系的建设与监督，确保公司供应链管理符合LBMA负责任采购要求。职责包括供应链尽职调查政策制定、流程监督、异常情况协调及合规报告审批。

Senior Management: Overall responsible for the construction and supervision of the supply chain due diligence system, ensuring company supply chain management complies with LBMA Responsible Sourcing requirements. Responsibilities include supply chain due diligence policy formulation, process oversight, coordination of exceptions, and approval of compliance reports.

合规风控专员（指定财务部门负责人担任）：负责供应链尽职调查的日常管理与政策执行，包括政策制定与更新、高风险供应链评估标准制定、尽职调查措施实施、风险评估及应对。此外，合规风控专员负责供应链尽职调查审核，评估调查的充分性，并在必要时补充文件或信息。同时，负责员工培训，确保相关人员熟知并执行合规政策，并向高级管理层提供供应链合规状况报告。

Compliance & Risk Control Specialist (designated Head of Finance Department): Responsible for the daily management and policy implementation of supply chain due diligence, including policy formulation and updates, development of high-risk supply chain assessment criteria, implementation of due diligence measures, risk assessment, and response. Additionally, responsible for reviewing supply chain due diligence, assessing its adequacy, supplementing documents or information if necessary, conducting employee training, ensuring relevant personnel understand and implement compliance policies, and reporting supply chain compliance status to senior management.

各部门合规专员（由业务部、物流部、财务部及工厂派任）：具体负责供应链尽职调查的执行与文件管理，确保交易方符合合规要求，建立交易方尽职调查档案，并对重要交易方进行定期现场审核。

Departmental Compliance Officers (assigned by Business Department, Finance Department, and Factory): Specifically responsible for the execution and document management of supply chain due diligence, ensuring counterparties meet compliance requirements, establishing counterparty due diligence files, and conducting regular on-site audits of key counterparties.

公司已制定合规责任与问责机制，确保合规风控专员及合规专员严格履行职责。通过定期监督、检查及内部报告机制，公司确保供应链尽职调查的有效执行，防范高风险交易，并通过定期向高级管理层汇报及召开合规会议，持续优化供应链管理体系。

The company has established compliance responsibilities and accountability mechanisms to ensure Compliance & Risk Control Specialists and Compliance Officers strictly fulfill their duties. Through regular monitoring, inspections, and internal reporting mechanisms, the company ensures the effective execution of supply chain due diligence, prevents high-risk transactions, and continuously optimizes the supply chain management system by regularly reporting to senior management and holding compliance meetings.

公司定期输出评审报告并将该报告汇报给了合规风险总监和高级管理层。该报告已提交合规风险总监及高级管理层，作为供应链尽职调查体系优化的重要依据，以确保公司供应链管理符合LBMA标准、尽职调查框架，并推动持续改进与合规升级。

The company regularly produces review reports and submits them to the Chief Compliance & Risk Officer and Senior Management. These reports serve as important inputs for optimizing the supply chain due diligence system, ensuring compliance with LBMA standards and the due diligence framework, and driving continuous improvement and compliance enhancement.

3.强有力的内部追溯体系

3. Robust Internal Traceability System

公司已建立完善的供应链可追溯体系，确保每批次产品的来源透明、数据完整，并符合LBMA供应链尽职调查要求。公司系统化收集、存储并维护所有产品的供应链信息，并为每一批次出库产品分配唯一可追溯编号，确保供应链数据的完整性、可审计性及合规性，支持企业在责任采购、风险管理及国际合规方面的持续优化。

The company has established a comprehensive supply chain traceability system to ensure transparent origin and complete data for each batch of products, complying with LBMA supply chain due diligence requirements. The company systematically collects, stores, and maintains supply chain information for all products, assigning a unique traceable number to each batch shipped out. This ensures the integrity, auditability, and compliance of supply chain data, supporting continuous optimization in responsible sourcing, risk management, and international compliance.

3.1 供应链可追溯体系

3.1 Supply Chain Traceability System

公司对所有交易方实施严格的资信审查，并通过尽职调查问卷收集和审核交易方资质、业务运营、股东结构及原料来源。在完成尽职调查并通过合规审查后，双方签订合同，确保原料来源合法合规，并符合LBMA供应链尽职调查政策。每批次供应商提供的原料均需附带入库单，记录产品类型、重量、验收人员及交易方签字确认，并进行熔炼取样分析，最终精炼为标准金，并分配唯一可追溯编号。

The company implements strict credit checks on all counterparties, collecting and reviewing counterparty qualifications, business operations, shareholder structure, and material origin through due diligence questionnaires. Upon completing due diligence and passing compliance review, a contract is signed, ensuring legal and compliant material origin in accordance with LBMA supply chain due diligence policy. Each batch of raw materials supplied by a vendor must be accompanied by a warehouse receipt, recording product type, weight, receiving personnel, and counterparty signature confirmation. The material undergoes smelting, sampling, and analysis, is ultimately refined into standard gold, and assigned a unique traceable number.

公司对所有交易进行监控，确保交易数据与供应链尽职调查信息一致，并对供应链尽职调查流程实施定期审查。所有入库原料均需保留完整的文件记录，包括但不限于入库单、检测报告及各类凭证。

The company monitors all transactions to ensure transaction data aligns with supply chain due diligence information and conducts regular reviews of the supply chain due diligence process. Complete documentation records, including but not limited to warehouse receipts, inspection reports, and various certificates, are retained for all incoming raw materials.

各相关部门（业务部、检测部、财务部）负责日常数据收集与存储，并定期提交至档案管理部门进行归档，确保所有供应链数据可追溯、可审计，且文件存档期限不少于5年，符合国际合规标准。

Relevant departments (Business Department, Testing Department, Finance Department) are responsible for daily data collection and storage, regularly submitting it to the archives management department for filing. This ensures all supply chain data is traceable and auditable, with document retention periods of no less than 5 years, meeting international compliance standards.

3.2 维护资料

3.2 Record Keeping

在业务运营过程中，公司严格执行客户身份识别（KYC）和交易记录管理，确保所有相关文件符合国际合规标准。客户的身份证明、身份验证资料、营业执照、资质认证文件、交易方尽职调查表，以及每批次的入库单、出库单等关键交易记录均需妥善存档。所有数据和文件的存储期限不少于5年，以确保符合LBMA负责任采购要求，支持供应链尽职调查的可追溯性和合规性。

During business operations, the company strictly implements Customer Identification (KYC) and transaction record management, ensuring all relevant documents comply with international compliance standards. Key transaction records such as customer identification documents, verification materials, business licenses, qualification certificates, counterparty due diligence forms, and warehouse receipts/delivery orders for each batch must be properly archived. All data and documents are stored for no less than 5 years to ensure compliance with LBMA Responsible Sourcing requirements and support the traceability and compliance of supply chain due diligence.

3.3 培训

3.3 Training

公司每年将供应链尽职调查管理培训纳入年度培训计划，确保所有关键岗位人员具备充分的合规意识和专业能力。培训覆盖供应链尽职调查要求、实施流程及LBMA《负责任黄金指南》的合规标准，重点针对合规专员及核心业务岗位，确保尽职调查体系的有效执行。公司分别于在2024年2月17日，公司组织了《供应商能力建设培训计划说明与合规要求宣贯》、4月8日组织《LBMA负责人采购标准培训》、5月9日组织《LBMA反贿赂培训》，7月12日组织《LBMA反洗钱反恐怖融资培训》，管理层各相关部门合规人员参加了以上培训，培训内容主要包括：LBMA 基础知识，负责任采购政策，尽职调查组织架构和各个部门的职责；高风险采购标准，如何进行尽职调查。以上培训均已完整存档培训记录，以确保符合国际可持续发展与合规监管要求。

The company includes annual supply chain due diligence management training in its yearly training plan, ensuring all key personnel possess sufficient compliance awareness and professional competence. Training covers supply chain due diligence requirements, implementation procedures, and LBMA "Responsible Gold Guidance" compliance standards, focusing on Compliance Officers and core business positions to ensure effective execution of the due diligence system. In 2024, the company organized the following trainings:February 17: "Supplier Capacity Building Training Plan Explanation and Compliance Requirements Communication"；April 8: "LBMA Responsible Sourcing Standards Training"；May 9: "LBMA Anti-Bribery Training"；July 12: "LBMA Anti-Money Laundering and Counter-Terrorist Financing Training"；Compliance personnel from management and various relevant departments attended these trainings. The content mainly included: LBMA basics, Responsible Sourcing Policy, due diligence organizational structure and departmental responsibilities; high-risk sourcing standards; how to conduct due diligence. Complete training records for all sessions have been archived to ensure compliance with international sustainability and compliance regulatory requirements.

3.4 通过官方银行渠道付款

3.4 Payment via Official Bank Channels

公司在支付货款时，严格执行资金审批与合规支付流程。市场部门负责发起资金审批程序，并经内部联签审核后，所有付款均通过公司基本账户所在银行的在线支付系统完成。为确保财务透明度及符合法规要求，公司保留所有支付凭证，包括银行回单及相关财务记录，并存档作为合规审计及政府监管要求的凭证，以确保资金流动的可追溯性与合规性。

When making payments, the company strictly enforces fund approval and compliant payment procedures. The Marketing Department initiates the fund approval process, and after internal joint signature review, all payments are completed through the company's primary bank account online payment system. To ensure financial transparency and regulatory compliance, the company retains all payment vouchers, including bank receipts and related financial records, archiving them as evidence for compliance audits and government regulatory requirements, ensuring traceability and compliance of fund flows.

4.强化合作，协助黄金供应链交易方建立尽职调查能力

4. Strengthen Cooperation & Assist Counterparties in Building Due Diligence Capabilities

公司通过电子邮件及其他官方渠道定期向交易方传达黄金供应链政策及合规要求，帮助交易方提升尽职调查能力。所有交易方均须严格遵守合同条款及相关法律法规，公司也提供合规支持，以协助交易方优化其尽职调查体系。2024年，公司多次前往黄金交易方公司进行实地尽职调查培训，旨在提升其供应链合规管理能力。培训影像资料已妥善存档，作为合规审计依据。

The company regularly communicates its gold supply chain policy and compliance requirements to counterparties via email and other official channels to help them enhance their due diligence capabilities. All counterparties must strictly adhere to contract terms and relevant laws and regulations. The company also provides compliance support to assist counterparties in optimizing their due diligence systems. In 2024, the company conducted on-site due diligence training sessions at gold counterparty companies on multiple occasions to enhance their supply chain compliance management capabilities. Training video materials have been properly archived as evidence for compliance audits.

此外，所有交易方均已签署《供应方责任承诺书》，并承诺遵守公司《黄金负责任采购尽职管理程序》。该承诺已纳入采购合同，确保所有贵金属的来源合法、合规，符合LBMA负责任采购标准。

Furthermore, all counterparties have signed the "Supplier Responsibility Commitment Letter," committing to comply with the company's "Gold Responsible Sourcing Due Diligence Management Procedures " This commitment is incorporated into procurement contracts, ensuring the legal and compliant origin of all precious metals in accordance with LBMA Responsible Sourcing standards.

5.建立机密申诉机制

5. Establish Confidential Grievance Mechanism

公司已建立透明且可访问的申诉和举报机制，并通过官方网站：http://singyueinc.com/article/detail/105，公开相关联系方式，包括电话及电子邮件，以便员工及外部利益相关方表达对黄金负责任供应链的采购、采矿、贸易、加工及出口过程中可能存在的合规疑虑或潜在风险的关切。公司已制定并实施完善的申诉处理程序，确保所有举报得到公正、及时和透明的审查，并严格执行举报人隐私保护政策，杜绝任何形式的打击报复或不当影响，以保障举报人的权益和供应链合规管理的完整性。

The company has established a transparent and accessible grievance and reporting mechanism. Contact details, including phone number and email, are publicly available on the official website: http://singyueinc.com/article/detail/105. This allows employees and external stakeholders to express concerns about potential compliance issues or risks in the responsible gold supply chain related to sourcing, mining, trading, processing, and export. The company has formulated and implemented a comprehensive grievance handling procedure to ensure all reports receive fair, timely, and transparent review. A strict whistleblower privacy protection policy is enforced to prevent any form of retaliation or undue influence, safeguarding the rights of reporters and the integrity of supply chain compliance management.

截至 2024 年底，公司未收到任何来自员工或外部利益相关方的申诉或举报。公司将继续确保申诉与举报机制的有效性，以保障全球贵金属供应链的合规性、可持续性及道德性。

As of the end of 2024, the company had not received any grievances or reports from employees or external stakeholders. The company will continue to ensure the effectiveness of the grievance and reporting mechanism to safeguard the compliance, sustainability, and ethical standards of the global precious metals supply chain.

第二步 供应链风险的识别与评估

Step 2: Identify and Assess Risks in the Supply Chain

合规声明与要求：

Compliance Statement & Requirement:

公司已经充分遵守第2步骤：对供应链中的风险进行识别和评估。

The company has fully complied with Step 2: Identifying and Assessing Risks in the Supply Chain.

1.识别受冲突影响和高风险区域

1. Identify Conflict-Affected and High-Risk Areas

公司严格遵循LBMA黄金责任指南第二步关于供应链风险识别与评估的要求，并制定了《受冲突影响和高风险区域的识别程序》，涵盖风险标准、数据来源及评估流程，以确保供应链透明度、合规性及尽职调查的有效性。

The company strictly follows LBMA Responsible Gold Guidance Step 2 requirements for supply chain risk identification and assessment. It has formulated the "Procedures for Identifying Conflict-Affected and High-Risk Areas," covering risk criteria, data sources, and assessment processes to ensure supply chain transparency, compliance, and effective due diligence.

在公司制定的《受冲突影响和高风险区域的识别程序》中，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）：

The company's "Procedures for Identifying Conflict-Affected and High-Risk Areas" primarily references the following resources to identify CAHRAs in its supply chain:

1.联合国制裁清单UN Sanctions Lists

2.美国OFAC制裁US OFAC Sanctions

3.欧盟制裁EU Sanctions

4.多德弗兰克法案第1502条Dodd-Frank Act Section 1502

5.欧盟CAHRA清单EU CAHRA List

6.《海德堡冲突晴雨表》Heidelberg Conflict Barometer

7.《脆弱国家指数》Fragile States Index

8.联合国人权事务高级专员办事处报告Reports from the UN Office of the High Commissioner for Human Rights (OHCHR)

7.反洗钱金融行动特别工作组(简称FATF)报告Reports from the Financial Action Task Force (FATF)

8.行业可靠市场情报（涉及高风险黄金交易中心、转运中心及高洗钱风险国家/地区）Reliable industry market intelligence (covering high-risk gold trading hubs, transit centers, and high money laundering risk countries/regions)

公司确保所有引用的风险评估资源保持更新，并在相关数据源发布最新信息时，即时重新评估受冲突影响和高风险区域（CAHRAs），以确保供应链尽职调查的有效性和合规性。

The company ensures all referenced risk assessment resources remain up-to-date. Upon the release of new information from relevant data sources, it promptly reassesses CAHRAs to ensure the effectiveness and compliance of supply chain due diligence.

在2024年度，公司主要从中国大陆市场采购回收首饰及投资金条，并依据公司供应链尽职调查政策及上述国际公认的风险评估资源，对采购来源进行了全面审查。经基于各方权威数据的尽职调查评估，中国大陆未被列为受冲突影响和高风险区域（CAHRAs）。因此，在2024年度，公司未识别出供应链涉及CAHRAs，并确认其黄金采购活动符合LBMA负责任供应链管理标准及尽职调查框架的合规要求。

In 2024, the company primarily sourced recycled jewelry and investment gold bars from the Chinese mainland market. In accordance with its Supply Chain Due Diligence Policy and the internationally recognized risk assessment resources referenced above, the company conducted comprehensive reviews of its sourcing channels. Based on due diligence assessments leveraging authoritative data sources, the Chinese mainland was not categorized as a Conflict-Affected and High-Risk Area (CAHRA). Consequently, during 2024, the company identified no CAHRA exposure within its supply chain and confirmed that its gold procurement activities complied with the LBMA's Responsible Sourcing Standards and Due Diligence Framework.

2.风险评估标准

2. Risk Assessment Criteria、

根据最新版本的LBMA黄金责任指南的要求，并结合公司所采购的再生金的物料特性，公司需对其供应链进行严格的风险识别与评估，以确保符合国际尽职调查标准。公司重点识别再生金供应链中可能涉及的零容忍风险及高风险因素，包括但不限于以下方面：

According to the latest LBMA Responsible Gold Guidance requirements and considering the material characteristics of the recycled gold it purchases, the company conducts strict risk identification and assessment of its supply chain to ensure compliance with international due diligence standards. The company focuses on identifying Zero-Tolerance Risks and High-Risk factors potentially involved in the recycled gold supply chain, including but not limited to the following:

零容忍的风险：

Zero-Tolerance Risks:

（1）采购再生金不得违反国际制裁规定，包括但不限于联合国、欧盟、英国及美国的制裁措施。

(1) Sourcing recycled gold must not violate international sanctions, including but not limited to sanctions imposed by the UN, EU, UK, and US.

（2）再生金的供应对手方、任何已知的上游公司或其最终受益人若涉及以下情形，公司将立即终止合作：

(2) The company will immediately terminate cooperation with any counterparty supplying recycled gold, or any known upstream company or its Ultimate Beneficial Owner (UBO) involved in:

a. 被列入全球反洗钱（AML）及制裁名单，涉及洗钱、欺诈或恐怖主义融资。

a. Being listed on global AML and sanctions lists, involving money laundering, fraud, or terrorist financing.

b. 曾严重侵犯人权，包括强迫劳动、童工、人口贩卖等行为。

b. Serious human rights abuses, including forced labor, child labor, human trafficking.

c. 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。

c. Directly or indirectly supporting illegal non-state armed groups or funding conflict areas through the supply chain.

高风险：

High Risks:

（1）基于地理位置的风险：再生金的采购需重点评估其地理来源，以防范涉及受冲突影响和高风险地区的潜在风险：

(1) Geographic-based Risk: Sourcing recycled gold requires a focus on assessing its geographic origin to prevent potential risks related to CAHRAs:

a. 任何来自CAHRA地区的再生金，或曾在CAHRA地区过境或通过该地区运输的材料，需接受严格的供应链尽职调查。

a. Any recycled gold originating from CAHRAs, or materials transiting or transported through CAHRAs, requires strict supply chain due diligence.

b. 任何据称来源于或合理怀疑来源于CAHRA的黄金，以及来自黄金出口量极为有限的国家/地区的供应，均需额外核查，以确保其来源的合法性和合规性。

b. Any gold claimed to originate from or reasonably suspected of originating from CAHRAs, as well as supplies from countries/regions with extremely limited gold exports, require additional verification to ensure legal and compliant origin.

（2）基于供应商的高风险因素：公司严格遵循LBMA《负责任黄金指南》及尽职调查框架，对所有交易对手及其上游供应商进行风险评估，重点识别以下高风险情形：

(2) Supplier-based High-Risk Factors: The company strictly follows the LBMA "Responsible Gold Guidance" and due diligence framework to conduct risk assessments on all counterparties and their upstream suppliers, focusing on identifying the following high-risk situations:

a. 运营地域风险：

a. Operational Geographic Risk:

供应商在高洗钱风险国家或地区开展业务，且该地区被金融行动特别工作或其他国际监管机构列为高风险管辖区。

Suppliers operating in countries/regions identified as high money laundering risk by FATF or other international regulatory bodies.

b. 股东及最终受益人风险：

b. Shareholder and UBO Risk:

供应商的股东、最终受益人或其他持有黄金供应权益的实体位于高风险地区，或符合基于地理位置的高风险标准；

Suppliers whose shareholders, UBOs, or other entities holding interests in the gold supply are located in high-risk areas or meet geographic-based high-risk criteria.

供应商的最终受益人为政治公众人物，可能涉及腐败或影响供应链的透明度。

Suppliers whose UBOs are Politically Exposed Persons (PEPs), potentially involving corruption or impacting supply chain transparency.

c. 业务性质风险：具有身为政治人物的UBO

c. Nature of Business Risk:

供应商或其相关企业从事高风险商业活动，包括但不限于军火、赌博、娱乐业、古董及艺术品交易、宗教组织及其领导人相关业务，可能涉及洗钱或非法资金流动。

Suppliers or related entities engaged in high-risk commercial activities, including but not limited to arms, gambling, entertainment, antiques & art trading, religious organizations and their leaders, potentially involving money laundering or illicit fund flows. (UBO being a PEP)

d. 交易及物流异常：

d. Transaction and Logistics Anomalies:

供应商在过去12个月内曾从高风险国家或地区采购黄金，且未提供充分的供应链尽职调查文件；

Suppliers who have sourced gold from high-risk countries/regions in the past 12 months without providing sufficient supply chain due diligence documentation.

供应链中的供应商或交易对手存在异常且无法解释的运输路线，可能涉及规避制裁或非法贸易。

Counterparties or suppliers within the supply chain exhibiting unusual and unexplained shipping routes, potentially involving sanctions evasion or illegal trade.

（3）基于物料类型的高风险因素：公司严格遵循LBMA《负责任黄金指南》及尽职调查框架，对所有再生金的供应链进行严格审查，重点识别以下高风险情形：

(3) Material-based High-Risk Factors: The company strictly follows the LBMA "Responsible Gold Guidance" and due diligence framework to conduct rigorous reviews of all recycled gold supply chains, focusing on identifying the following high-risk situations:

a. 再生金来源于高风险供应链的中间精炼厂或交易商，且该精炼厂或交易商在供应链尽职调查过程中透明度不足或合规记录存在重大问题。

a. Recycled gold sourced from intermediary refineries or traders in high-risk supply chains, where the refinery or trader demonstrates insufficient transparency or has significant compliance issues during supply chain due diligence.

b. 供应链中的交易对手方从高风险中间精炼厂采购，且未能提供充分的供应链可追溯性文件及合规证明，可能涉及非法金属流入正规市场。

b. Counterparties within the supply chain sourcing from high-risk intermediary refineries who fail to provide adequate supply chain traceability documents and compliance proof, potentially involving illicit metal entering the formal market.

3.供应链风险评估

3. Supply Chain Risk Assessment

为确保供应链的合规性、透明度及尽职调查的有效性，公司制定并实施了《LBMA 供应商问卷调查表》以及《ESG自我评估表》，并通过一系列强化措施建立交易方档案，以识别和管理供应链风险。所有新交易方必须在合同签订前完成尽职调查，并建立完整的交易方档案。

To ensure supply chain compliance, transparency, and effective due diligence, the company has developed and implemented the LBMA Supplier Questionnaire and ESG Self-Assessment Form. Through a series of enhancement measures, counterparty profiles are established to identify and manage supply chain risks. All new counterparties must complete due diligence and establish comprehensive profiles prior to contract execution.

（1）资质验证

(1) Qualification Verification:

a. 对所有交易方进行严格的尽职调查，确保其资质、运营及供应链管理符合LBMA负责任黄金指南的要求。

a. Conduct strict due diligence on all counterparties to ensure their qualifications, operations, and supply chain management comply with LBMA Responsible Gold Guidance requirements.

b. 对法人客户需其提供营业执照、最终受益人信息。

b. Require corporate clients to provide business licenses and UBO information.

c. 对个人客户需提供有效身份证明及资金来源证明。

c. Require individual clients to provide valid ID and proof of fund source.

d. 对矿产供应商需提供采矿许可证、环境影响评估（EIA）认证、矿工安全及健康合规证明。

d. Require mining suppliers to provide mining licenses, Environmental Impact Assessment (EIA) certification, and proof of miner safety and health compliance.

（2）交易方档案建立

(2) Counterparty Profile Establishment:

a. 调查交易方基本信息、管理层架构，确保其商业运作透明合规。

a. Investigate counterparty basic information and management structure to ensure transparent and compliant business operations.

b. 评估供应链可追溯性，涵盖原料来源、供应国及交易对手方。

b. Assess supply chain traceability, covering raw material origin, supply country, and counterparties.

c. 针对反洗钱（AML）、反恐怖主义融资（CTF）及负责任采购进行综合尽职调查，并向上游供应链延伸，确保供应链的完整性。

c. Conduct comprehensive due diligence focusing on AML, CTF, and Responsible Sourcing, extending upstream to ensure supply chain integrity.

（3）来料登记与风险评估

(3) Incoming Material Registration and Risk Assessment:

a. 记录每批次来料的日期、重量、来源，并核实主要上游交易方的合规性。

a. Record the date, weight, and origin of each incoming material batch and verify the compliance of main upstream counterparties.

b. 依据供应链尽职调查结果，对来料进行风险分类管理。

b. Classify incoming materials based on risk according to supply chain due diligence results.

（4）客户专项调研及政策传达

(4) Counterparty Specific Investigation and Policy Communication:

交易方须签署负责任供应链管理政策承诺书，确保严格遵守LBMA及公司合规要求。

Counterparties must sign a Responsible Supply Chain Management Policy Commitment Letter to ensure strict compliance with LBMA and company requirements.

公司已建立《尽职调查检查表》及《风险评估表》，并结合收集的供应链数据，对每一个交易方及其物料进行全面风险评估。如发现违反国际制裁、涉及恐怖融资、严重侵犯人权或非法开采等零容忍风险，合规专员须立即上报合规风控专员，并由合规总监批准终止合作。对任何识别出的高风险供应链，公司将对交易方进行强化尽职调查，以确保其符合合规要求。

The company has established "Due Diligence Checklists" and "Risk Assessment Forms." Based on collected supply chain data, it conducts comprehensive risk assessments for each counterparty and their materials. If Zero-Tolerance risks are identified (violating international sanctions, terrorist financing, serious human rights abuses, illegal mining), the Compliance Officer must immediately report to the Compliance & Risk Control Specialist, and cooperation will be terminated upon approval by the Chief Compliance Officer. For any identified high-risk supply chains, the company will conduct Enhanced Due Diligence on the counterparty to ensure compliance.

2024年度，公司对所有黄金供应商进行了完整的尽职调查，收集并核验了供应链相关信息，并依据风险评估标准完成全供应链风险评估。评估结果显示，在2024年，公司供应链未识别出任何零容忍风险或高风险交易，符合LBMA负责任采购要求。

In FY2024, the company conducted full due diligence on all gold suppliers, collected and verified relevant supply chain information, and completed a full supply chain risk assessment based on risk assessment criteria. The results showed that the company's supply chain did not identify any Zero-Tolerance risks or high-risk transactions in 2024, complying with LBMA Responsible Sourcing requirements.

4.风险评估报告与高级管理层汇报

4. Risk Assessment Report & Reporting to Senior Management

公司已建立系统化的风险评估报告制度，确保供应链风险管理的透明度、可追溯性及合规性。所有风险评估结果均需按LBMA《负责任黄金指南》的要求进行审核，并向高级管理层汇报。报告流程：

The company has established a systematic risk assessment reporting mechanism to ensure transparency, traceability, and compliance in supply chain risk management. All risk assessment results are reviewed according to LBMA "Responsible Gold Guidance" requirements and reported to Senior Management. The reporting process is:

（1）合规团队定期对供应链尽职调查结果进行分析，并编制全面的风险评估报告。

(1) The Compliance Team regularly analyzes supply chain due diligence results and prepares comprehensive risk assessment reports.

（2）该报告由合规总监审阅，并根据评估结果制定针对性的风险缓解计划。

(2) The report is reviewed by the Chief Compliance Officer, who develops targeted risk mitigation plans based on the assessment.

（3）必要时，风险评估结果及风险缓解措施将提交高级管理层及董事会，以确保公司采取适当的治理措施，降低供应链风险。

(3) If necessary, risk assessment results and mitigation measures are submitted to Senior Management and the Board of Directors to ensure appropriate governance measures are taken to reduce supply chain risks.

计划若遇到高风险供应链，将采取加强型尽职调查措施：

The plan stipulates that if a high-risk supply chain is encountered, Enhanced Due Diligence (EDD) measures will be applied:

若触发 EDD，精炼商必须对黄金产地进行实地调查/考察(即，开采金的矿区和再生金的黄金供应对手方办公室)。

If EDD is triggered, the refiner must conduct an on-site investigation/visit to the gold origin (i.e., the mining area for mined gold and the offices of the counterparty supplying recycled gold).

? 旨在证实记录在案的 KYC 信息

o Aims to verify documented KYC information;

? 重点调查威胁融资风险以及具体的供应链尽职调查结果

o Focuses on investigating risks of threat financing and specific supply chain due diligence findings;

? 在任何交易发生前进行，或至少在业务关系开始后六个月内进行

o Must be conducted before any transaction occurs, or at minimum within six months after the business relationship commences;

? 由与供应商没有任何利益冲突的胜任员工或独立的第三方顾问进行。进行实地考察的人员必须承诺如实、准确地报告；

o Must be performed by competent personnel without any conflict of interest with the supplier or an independent third-party consultant. Personnel conducting the on-site visit must commit to reporting truthfully and accurately;

? 在适用的情况下，咨询相关的内部和外部利益相关方(例如，地方或中央主管机构、上游公司、国际或民间社会组织或受影响的第三方) ；

o Where applicable, consult relevant internal and external stakeholders (e.g., local or central competent authorities, upstream companies, international or civil society organizations, or affected third parties);

? 在精炼商工具包中包含的实地考察报告模板中完整和准确地记录。 选择不使用模板的精炼商须证明其选择的合理性 ；

o Must be fully and accurately documented using the on-site visit report template included in the Refiner’s Toolkit. Refiners choosing not to use the template must justify their choice;

? 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。

o Must be followed up based on the number and severity of issues, and recorded in a remediation plan.

计划针对有关高风险 LSM 黄金供应链的 EDD 措施应包括但不限于：

EDD measures planned for high-risk LSM gold supply chains shall include, but not be limited to:

对从矿山到精炼厂的基于冲突地点的高风险供应链中的每一家公司(包括黄金生产商、中间商、黄金交易商和出口商以及运输商)按比例开展 KYC 活动

Proportional KYC activities on every company (including gold producers, intermediaries, gold traders and exporters, and transporters) in the conflict location-based high-risk supply chain from mine to refinery;

? 了解在矿区和供应链中提供的公共或私人安保服务的性质(包括根据《安全和人权自愿原则》对安保人员进行筛选和培训)。

o Understanding the nature of public or private security services provided at the mine site and within the supply chain (including screening and training of security personnel according to the Voluntary Principles on Security and Human Rights);

? 考虑矿区和运输路线军事化以及为非法非国家武装组织或公共或私人安全部队提供直接或间接支持的风险。

o Considering the risks of militarization of mine sites and transport routes, and direct or indirect support to illegal non-state armed groups or public/private security forces;

? 确定任何一方在矿区、运输路线和黄金交易及/或出口环节犯下任何严重侵犯人权行为的风险。

o Identifying the risk of any party committing serious human rights abuses at the mine site, along transport routes, and during gold trading and/or export;

? 根据生产者特许权估计手工和小规模采矿业者(如有)人数，并：

o Estimating the number of Artisanal and Small-Scale Miners (ASM), if present, based on the producer's concession, and:

o 确认其合法 ASM 身份

o Confirming their legitimate ASM status;

o 考虑第三方来源的黄金在不知情的情况下被引入生产商运营过程的风险

o Considering the risk of third-party sourced gold being unknowingly introduced into the producer's operations;

o 考虑生产者和 ASM 参与者之间的关系，以识别冲突或紧张的实例。

o Considering the relationship between the producer and ASM participants to identify instances of conflict or tension.

? 在适用的情况下，完成税务和使用费合规的自我声明。

o Where applicable, completing a self-declaration of tax and royalty compliance;

? 除非法律禁止，否则，了解从提取开始在供应链的所有点对政府机构和官员、公共或私人安全部队或其他武装组织作出的支付或补偿。

o Unless legally prohibited, understanding payments or compensation made to government agencies and officials, public or private security forces, or other armed groups at all points in the supply chain starting from extraction;

? 考虑就初步尽职调查中确定的问题遵守环境、健康、安全、劳工、社区、商业诚信法规、政策和最佳实践的情况。

o Considering compliance with environmental, health, safety, labor, community, and business integrity regulations, policies, and best practices regarding issues identified during initial due diligence.

计划针对有关高风险 ASM 黄金供应链的 EDD 措施应包括但不限于：

EDD measures planned for high-risk ASM gold supply chains shall include, but not be limited to:

? 对从矿石加工厂或黄金汇集商到精炼商的基于地点的高风险供应链中的每一家公司(包括合作社、黄金交易商和出口商以及运输商)按比例开展 KYC 活动

o Proportional KYC activities on every company (including cooperatives, gold traders and exporters, and transporters) in the location-based high-risk supply chain from the ore processing plant or gold aggregator to the refiner;

? 收集关于 ASM 供应商的政府、政治或军事联系的信息（包括任何与非国家武装团体或公共或私人安全部队关系的报告实例）。

o Gathering information on government, political, or military connections of ASM suppliers (including any reported instances of relationships with non-state armed groups or public/private security forces);

? 收集有关任何一方在矿区、运输路线和黄金交易及/或出口环节犯下任何严重侵犯人权行为的证据。

o Collecting evidence of any party committing serious human rights abuses at the mine site, along transport routes, and during gold trading and/or export;

? 考虑矿区和运输路线军事化以及为非法非国家武装组织或公共或私人安全部队提供直接或间接支持的风险。

o Considering the risks of militarization of mine sites and transport routes, and direct or indirect support to illegal non-state armed groups or public/private security forces;

? 考虑到 LSM 和 ASM 之间的任何冲突或紧张关系。

o Taking into account any conflict or tension between LSM and ASM;

? 考虑有关来自其他来源的黄金在不知情的情况下被引入黄金供应链及/或虚假陈述的风险、怀疑或报告。

o Considering risks, suspicions, or reports of gold from other sources being unknowingly introduced into the gold supply chain and/or misrepresentation;

? 考虑汞的储存、处理和使用以及对环境和工人健康的影响。

o Considering the storage, handling, and use of mercury and its impacts on the environment and worker health;

? 评估与最初尽职调查中确定的问题相关的其他 ESG 风险管理实践的适当性。

o Assessing the adequacy of other ESG risk management practices related to issues identified during initial due diligence;

? 除非法律禁止，否则，了解从提取开始在供应链的所有点对政府机构和官员、公共或私人安全部队或其他武装组织作出的支付或补偿。

o Unless legally prohibited, understanding payments or compensation made to government agencies and officials, public or private security forces, or other armed groups at all points in the supply chain starting from extraction.

计划针对有关来自中间精炼商的高风险再生金的 EDD 措施应包括但不限于：

EDD measures planned for high-risk recycled gold sourced from intermediary refiners shall include, but not be limited to:

? （在确保合规及加以解释的基础上）提供关于中间精炼商的负责任采购实践的独立鉴证报告

o (On a comply-or-explain basis) Obtaining an independent assurance report on the intermediary refiner's responsible sourcing practices;

鉴证应：

The assurance should:

? 包括对遵循经合组织负责任采购计划的评估

o Include an assessment of alignment with the OECD Responsible Sourcing programme;

? 由中间精炼商委托开展

o Be commissioned by the intermediary refiner;

? 在新的业务关系开始之前或在精炼商实施本指南的合理时间框架内完成

o Be completed before the commencement of a new business relationship or within a reasonable timeframe for the refiner's implementation of this guidance;

? 中间精炼商的 UBO 的身份。

o The identity of the Ultimate Beneficial Owner(s) (UBO) of the intermediary refiner.

公司已完成2024年度供应链风险评估，并将最终结果提交至合规总监及高级管理层。评估结果显示，公司供应链未识别出零容忍风险，且所有交易均符合LBMA尽职调查框架。尽管当前供应链风险评估结果未识别出高风险交易方，公司仍然保持严格的风险管理和持续监测机制，确保供应链的透明度、可追溯性及符合国际合规标准。公司将继续定期评估供应链风险，并根据最新法规和行业标准优化尽职调查流程，以确保供应链的合规性和可持续性。

The company completed the FY2024 supply chain risk assessment and submitted the final results to the Chief Compliance Officer and Senior Management. The assessment indicated no Zero-Tolerance risks were identified in the supply chain, and all transactions complied with the LBMA due diligence framework. Although no high-risk counterparties were identified in the current assessment, the company maintains strict risk management and continuous monitoring mechanisms to ensure supply chain transparency, traceability, and compliance with international standards. The company will continue to regularly assess supply chain risks and optimize due diligence processes based on the latest regulations and industry standards to ensure supply chain compliance and sustainability.

第三步 设计并实施策略来应对已识别的风险

Step 3: Design and Implement Strategies to Respond to Identified Risks

合规声明与要求：

Compliance Statement & Requirement:

公司已经充分遵守第3步：设计和落实管理体系应对识别的所有风险。

The company has fully complied with Step 3: Designing and Implementing Management Systems to Address All Identified Risks.

公司已全面遵循LBMA《负责任黄金指南》第三步的要求，确保所有供应链风险得到有效识别、评估和管理。截至2024年，公司未识别出零容忍风险或高风险交易方，因此无需制定风险缓解计划。

The company has fully complied with LBMA "Responsible Gold Guidance" Step 3 requirements, ensuring all supply chain risks are effectively identified, assessed, and managed. As of 2024, the company has not identified any Zero-Tolerance risks or high-risk counterparties, therefore no risk mitigation plans were required.

尽管当前未发现高风险，公司仍依据LBMA指南最新版本建立了风险减缓管理办法（Risk mitigation management measures），以确保在未来识别出风险时，能够迅速采取适当的应对措施。

Despite no current high risks being identified, the company has established Risk Mitigation Management Measures based on the latest LBMA Guidance version to ensure it can promptly take appropriate actions should risks be identified in the future.

1.零容忍风险管理

1. Zero-Tolerance Risk Management

一旦发现以下零容忍风险，公司将立即终止与交易方的业务合作，并向合规总监汇报：

Should any of the following Zero-Tolerance risks be identified, the company will immediately terminate business cooperation with the counterparty and report to the Chief Compliance Officer:

a. 交易涉及违反国际制裁（包括但不限于联合国、欧盟、英国和美国制裁）。

a. Transactions violating international sanctions (including UN, EU, UK, US sanctions).

b. 交易方涉及洗钱、恐怖主义融资或被列入全球制裁名单。

b. Counterparty involved in money laundering, terrorist financing, or listed on global sanctions lists.

c. 供应链涉及严重侵犯人权（例如：强迫劳动、童工）。

c. Supply chain involves serious human rights abuses (e.g., forced labor, child labor).

d. 交易方或其供应链直接或间接支持非法非国家武装组织。

d. Counterparty or its supply chain directly or indirectly supports illegal non-state armed groups.

e. 交易方提供的矿产来源存在欺诈性虚假陈述。

e. Counterparty provides fraudulent misrepresentation regarding mineral origin.

2.高风险供应链管理

2. High-Risk Supply Chain Management

如果供应链尽职调查发现以下高风险因素，公司将采取强化尽职调查，并在必要时暂停合作，直到获取令人满意的调查结果：

If supply chain due diligence identifies the following high-risk factors, the company will conduct Enhanced Due Diligence and, if necessary, suspend cooperation until satisfactory investigation results are obtained:

a. 交易方涉及洗钱或恐怖主义融资风险。

a. Counterparty involved in money laundering or terrorist financing risks.

b. 交易方涉及严重侵犯人权。

b. Counterparty involved in serious human rights abuses.

c. 交易方或其供应链直接或间接支持非法武装组织。

c. Counterparty or its supply chain directly or indirectly supports illegal armed groups.

d. 交易方提供的矿产来源存在虚假陈述的可能性。

d. Possibility of counterparty providing misrepresentation regarding mineral origin.

e. 交易方严重违反环境、健康、安全、劳工和社区（ESG）相关法规，并可能导致重大不利影响。

e. Counterparty seriously violates Environmental, Social, Governance (ESG) related regulations (covering Environment, Health, Safety, Labour, Community) potentially causing significant adverse impacts.

3.风险缓解计划的执行与持续改进

3. Execution of Risk Mitigation Plans and Continuous Improvement

公司已制定风险缓解计划的执行与监控流程，确保：

The company has established processes for the execution and monitoring of risk mitigation plans to ensure:

a. 供应链风险评估将定期更新，并根据行业标准、法规变更及供应链结构调整动态优化。

a. Supply chain risk assessments are regularly updated and dynamically optimized based on industry standards, regulatory changes, and supply chain structural adjustments.

b. 风险缓解进展及最终结果将定期向合规总监及高级管理层汇报，以确保持续改进和合规性。

b. Progress and final outcomes of risk mitigation are regularly reported to the Chief Compliance Officer and Senior Management to ensure continuous improvement and compliance.

公司通过系统化风险管理策略，确保供应链符合LBMA《负责任黄金指南》及尽职调查框架的要求。

Through systematic risk management strategies, the company ensures its supply chain complies with the requirements of the LBMA "Responsible Gold Guidance" and due diligence framework.

第4步：安排对供应链尽职调查的独立第三方审计

Step 4: Arrange for an independent third-party audit of supply chain due diligence

合规声明：

Statement of Compliance:

我方已完全遵照第4步：安排对供应链尽职调查进行独立的第三方审计。

We have fully complied with Step 4: Arrange for an independent third party audit of supply chain due diligence.

深圳国金国银控股有限公司严格遵守LBMA黄金责任指南第四步“对精炼商的尽职调查实践开展独立的第三方审计”的要求，聘请第三方对公司2024年度供应链尽职体系进行审计。。

Shenzhen Guojin Guoyin Holding Co., Ltd. strictly complies with the requirements of Step 4 "Independent Third-Party Audits of Refiners’ Due Diligence Practices" in the LBMA Gold Responsibility Guidelines. The company has commissioned an independent third party to conduct an audit of its supply chain due diligence system for the 2024 annual period.

审计报告将在年度审计完成后在公司官网予以公布。

The audit report will be published on the company's website after the completion of the annual audit.

第五步 供应链尽职调查年度报告

Step 5: Annual Report on Supply Chain Due Diligence

合规声明与要求：

Compliance Statement & Requirement:

公司严格遵守LBMA黄金责任指南第五步“供应链尽职调查年度报告”的要求。

The company strictly adheres to LBMA Responsible Gold Guidance Step 5 requirements.

公司每年依据深圳国金国银控股有限公司供应链尽职调查政策进行年度合规报告公示，确保所有交易符合LBMA尽职调查框架。

The company publishes an annual compliance report based on Shenzhen Guojin Guoyin Holdings Co., Ltd.'s Supply Chain Due Diligence Policy, ensuring all transactions comply with the LBMA due diligence framework.

2024年度供应链尽职调查评估显示，公司供应链未识别出零容忍风险或高风险交易方。公司未发现需执行风险缓解管理策略的交易方，且无任何需“暂停合作”或“终止合作”的供应商。公司供应链尽职管理合规报告将在官方网站公示，以确保外部利益相关方能够获取相关信息，确保符合LBMA责任采购标准，并致力于维护供应链的完整性、透明度及可持续发展。

The 2024 supply chain due diligence assessment showed no Zero-Tolerance risks or high-risk counterparties were identified in the supply chain. The company found no counterparties requiring risk mitigation management strategies and no suppliers requiring "suspension" or "termination" of cooperation. This Supply Chain Due Diligence Compliance Report will be published on the official website, enabling external stakeholders to access relevant information, ensuring compliance with LBMA Responsible Sourcing standards, and committing to maintaining supply chain integrity, transparency, and sustainable development.

四、供应链可持续发展 & ESG 执行情况

4. Supply Chain Sustainability & ESG Implementation

作为一家致力于贵金属循环经济的企业，国金国银公司深知环境、社会及治理（ESG）标准对于可持续发展的重要性。公司严格遵循国际与本地环境法规，积极推动资源高效回收、低碳精炼、绿色制造，以实际行动践行负责任的企业职责。

As an enterprise committed to the circular economy of precious metals, Guojin Guoyin recognizes the importance of Environmental, Social, and Governance (ESG) standards for sustainable development. The company strictly adheres to international and local environmental regulations, actively promotes efficient resource recycling, low-carbon refining, and green manufacturing, fulfilling its responsible corporate duties through concrete actions.

1.环境

1. Environment

高效贵金属回收体系：公司专注于黄金资源的循环利用，主要回购旧首饰、投资金条及其他旧合质金制品，确保贵金属资源的可持续再生，减少对原矿开采的依赖，符合全球资源循环经济发展趋势。

Efficient Precious Metal Recycling System: The company focuses on the recycling of gold resources, primarily repurchasing old jewelry, investment bars, and other old gold alloy products. This ensures the sustainable regeneration of precious metal resources, reduces dependence on primary mining, and aligns with global circular economy trends.

碳中和与绿色能源：公司正积极推动碳中和进程，主要措施包括引进高效节能设备，减少能源消耗，提高能效。

Carbon Neutrality & Green Energy: The company is actively promoting carbon neutrality initiatives, primarily by introducing high-efficiency energy-saving equipment to reduce energy consumption and improve energy efficiency.

2.社会责任

2. Social Responsibility

供应链责任管理：公司确保原料来源符合负责任供应链管理原则，避免冲突矿产。建立严格的供应商审核机制，优先选择符合ESG标准的合作伙伴，推动整个行业的可持续发展。

Supply Chain Responsibility Management: The company ensures raw material sources comply with responsible supply chain management principles, avoiding conflict minerals. It has established strict supplier screening mechanisms, prioritizing partners meeting ESG standards to promote sustainability throughout the industry.

员工权益与职业健康：公司推行安全生产管理体系，降低职业健康安全风险，并遵循ISO 45001 职业健康安全管理体系，确保员工的健康与安全。落实多元化与包容性政策，尊重员工权益，并提供公平的职业发展机会。

Employee Rights & Occupational Health: The company implements a safety production management system to reduce occupational health and safety risks, adhering to the ISO 45001 Occupational Health and Safety Management System to ensure employee health and safety. It implements diversity and inclusion policies, respects employee rights, and provides fair career development opportunities.

社会责任与社区支持：公司积极参与当地社区环保项目，推动循环经济理念的普及，促进社会可持续发展，增强员工与公众的环保意识。

Social Responsibility & Community Support: The company actively participates in local community environmental projects, promotes the concept of the circular economy, fosters social sustainable development, and enhances environmental awareness among employees and the public.

3.治理

3. Governance

企业伦理与反腐败：坚持诚信经营，严格执行反腐败、反洗钱政策，并定期接受外部审计与合规评估。设立合规举报渠道，确保业务运作符合国际道德标准。

Business Ethics & Anti-Corruption: Upholds integrity in business, strictly implements anti-corruption and anti-money laundering policies, and regularly undergoes external audits and compliance evaluations. Establishes compliance reporting channels to ensure business operations meet international ethical standards.

公司坚持以资源循环利用、绿色制造、低碳发展为核心，致力于打造国际标准的贵金属可持续供应链。

The company, focusing on resource recycling, green manufacturing, and low-carbon development, is committed to building an internationally standardized sustainable precious metals supply chain.

五、管理结论

5. Management Conclusion

截至2024年12月31日的财年内，深圳国金国银控股有限公司严格遵循伦敦金银市场协会（LBMA）《负责任黄金指南》和《负责任指南》的要求，并已建立并有效实施完善的管理制度、操作程序、尽职调查流程及合规实践。公司始终致力于持续改进和合规优化，并通过内部审查机制定期监测所有纠正措施的执行情况，以确保供应链管理的透明度、可追溯性及符合国际最佳实践。所有纠正性行动计划将按照LBMA规定，单独提交至LBMA执行机构及《负责任黄金指南》管理团队，并在公司内部进行严格落实和持续监督，以确保合规性与责任采购标准的持续提升。

During the fiscal year ending December 31, 2024, Shenzhen Guojin Guoyin Holdings Co., Ltd. strictly adhered to the requirements of the London Bullion Market Association's (LBMA) "Responsible Gold Guidance" and "Responsible Sourcing Guidance." The company has established and effectively implemented comprehensive management systems, operating procedures, due diligence processes, and compliance practices. It remains committed to continuous improvement and compliance optimization, regularly monitoring the implementation of all corrective actions through internal review mechanisms to ensure transparency, traceability, and alignment with international best practices in supply chain management. All corrective action plans will be submitted separately to the LBMA Executive Body and the Responsible Gold Guidance Management Team as per LBMA requirements and will be strictly implemented and continuously monitored internally to ensure ongoing enhancement of compliance and responsible sourcing standards.

六、其他报告批注

6. Other Report Notes

如果本报告用户希望就本报告向深圳国金国银控股有限公司进行任何反馈，则可以通过邮箱popo@singyueinc.com联系企业相关部门。我们欢迎所有利益相关方，包括监管机构、行业协会、供应链合作伙伴、客户及社会公众，对本公司的业务合规性及其执行情况提出建议。公司承诺持续改进负责任供应链管理体系，并确保所有合规要求符合负责任采购和供应链尽职调查的标准。

If users of this report wish to provide any feedback to Shenzhen Guojin Guoyin Holdings Co., Ltd., they may contact the relevant department via email: popo@singyueinc.com We welcome suggestions from all stakeholders, including regulators, industry associations, supply chain partners, customers, and the public, regarding the company's business compliance and its implementation. The company is committed to continuously improving its responsible supply chain management system and ensuring all compliance requirements meet responsible sourcing and supply chain due diligence standards.