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||管理文件|文件编号|IA-MA-01|
||反舞弊管理制度|版本号|Rev.05|
|宁波均胜电子股份有限公司反舞弊管理制度NINGBO JOYSON ELECTRONIC CORP.ANTI-FRAUD POLICY||||

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|第一章 总则第一条 为了防治舞弊，加强股份有限公司（以下简称“公司”）治理和内部控制，降低公司风险，规范经营行为，维护公司合法权益，确保公司经营目标的实现和公司持续、稳定、健康发展，保护股东合法权益，根据公司经营目标及上市公司法律、法规、证券交易市场和监管机构的规定和要求，结合公司的实际情况，制定本制度。第二条 本制度主要明确了反舞弊工作的宗旨、舞弊的概念及形式；反舞弊的责任归属；舞弊的预防和控制；舞弊案件的举报、调查和报告；反舞弊工作常设机构及职能；反舞弊工作的指导和监督；舞弊的补救措施和处罚；适用范围。第三条 反舞弊工作的宗旨是规范本公司董事、高、中级管理层职员和普通员工的职业行为，严格遵守相关法律、行业规范和准则、职业道德及公司规章制度，树立廉洁和勤勉敬业的良好风气，防止损害公司及股东利益的行为发生。第二章 舞弊的概念及形式第四条 本制度所称舞弊，是指公司内、外人员采用欺骗等违法违规手段，谋取个人不正当利益，损害正当的公司经济利益的行为；或谋取不当的公司经济利益，同时可能为个人带来不正当利益的行为。|Chapter 1 General ProvisionsArticle 1 The policy is established to prevent fraud,strengthen the corporate governance and internal control ofNingbo Joyson Electronic Corp. (the "company"), reducecompany risks, standardize the company’s operations, protectthe company’s legal rights and interests, ensure therealization of company’s business objectives, sustain acontinuous, stable and healthy business development, protectlegal rights and interests of shareholders. The policy isformulated according to the company's business objectives,the public company laws, regulations, and the provisions andrequirements of the stock market and regulatory authorities,combining with the actual situation of the company.Article 2 The policy mainly articulates anti-fraudframework, concept and forms of fraud; roles andresponsibility of the anti-fraud work; fraud prevention andcontrol; fraud cases’ whistle-blowing, investigation andreporting; anti-fraud permanent body and relevantresponsibilities; anti-fraud work guidance and supervision;remediation and disciplinary actions for the fraud cases, andscope of the anti-fraud policy.Article 3 The objectives of the anti-fraud policy are toregulate the company’s board of directors, senior and middlelevel management, and the employees’ behavior to ensurethat the relevant laws, industrial regulations and standards,and the company policies are complied with. The policy alsoaims to establish an ethical and diligence working culture andenvironment to prevent damages to the interests of thecompany and shareholders.Chapter 2 Concept and forms of fraudArticle 4 For the purpose of this policy, “Fraud” refers to thebehaviors of the company’s internal or external personnelusing illegal or irregular means such as deception, to seekimproper personal gains and jeopardize the company’slegitimate business interests; or seek improper businessinterests for the company, and potentially gain improperpersonal interests at the same time.|

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|第五条 损害公司正当经济利益的舞弊，是指公司内、外人员为谋取自身利益，采用欺骗等违法违规手段使公司正当经济利益、股东正当经济利益遭受损害的不正当行为。有下列情形之一者属于此类舞弊行为：(一) 收受贿赂或回扣；(二) 将正常情况下可以使组织获利的交易事项转移给他人以谋求个人利益；(三) 非法使用公司资产，侵占、挪用、盗窃公司资产；(四) 使公司为虚假的交易事项支付款项；(五) 故意隐瞒、错报交易事项；(六) 伪造、变造会计记录或凭证；(七) 泄露公司的商业或技术秘密；(八) 其他损害公司经济利益的舞弊行为。第六条 每个员工必须严格地将个人利益和公司利益区分清楚。避免利益冲突。尤其是避免：(一) 将订单给个人的利益相关方（例如，自己就职或持股的第三方；配偶、亲戚、特定利害关系人就职或持股的第三方等）；(二) 为竞争对手公司，商业伙伴，或者是个人利益相关方做兼职或提供有偿服务。利益冲突的界定比较复杂，难以穷举。员工需要审慎考量任何潜在的利益冲突情况，并主动向主管合规部门或均胜内审部申报潜在利益冲突并申请回避。主管合规部门或均胜内审部会同有关部门与员工一起评估潜在利益冲突的风险，并制定相关应对举措。未经主动披露的利益冲突将被认为是对本制度的违反，有可能受到调查。第七条 谋取不当的公司经济利益的舞弊，是指组织内部人员为使公司获得不当经济利益而其自身也可能获得相关利益，采用欺骗等违法违规手段，损害国家、其他组织、个人或股东利益的不正当行为。有下列情形之一者属于此类舞弊：(一) 为不适当的目的而支出，如支付贿赂或回扣；|Article 5 The frauds which jeopardize company’s legitimatebusiness interests, refers to improper behaviors of thecompany’s internal or external personnel who use illegal orirregular means such as deception, to seek improper personalinterests, and jeopardize the legitimate interests of thecompany and its shareholders. Below is a list of such frauds:(1) Receive bribery or kickbacks;(2) Transfer business deals (which shall benefit thecompany) to others, in order to seek personal interests;(3) Unlawful usage of company assets, embezzlement,misappropriation, or stealing company assets;(4) Make company pay for falsified transactions(5) Intentionally conceal or misstate transactions;(6) Forge or manipulate accounting records or vouchers;(7) Leak confidential business information or know-hows;(8) Other fraud behaviors which jeopardize the company’sbusiness interests.Article 6 All employees shall draw a clear line between thepersonal interests and the company’s interest, and avoidConflicts of Interests. Especially to avoid:(1) Issuing the orders to personal stakeholder(s) (e.g., a 3rdparty that the employee also works for or holds shares; a3rd party that the employee’s spouses, relatives, orother specific stakeholders work for or holds shares)(2) Working for, or providing compensable services tocompetitors, business partners, or personalstakeholder(s)The Conflicts of Interests scenarios are complex and difficultto exhausts. Employees shall carefully assess the potentialConflicts of Interests, and report to the correspondingcompliance function or Joyson IA Department., who willwillwork with the individual to assess the reportedconflict of interests and, where deemed necessary,develop an appropriate response to mitigate it.Undisclosed Conflicts of Interests will be deemed as a breachof this policy, and may be investigated.Article 7 The frauds which seek improper business interestsfor the company, refers to the improper behaviors of thecompany’s internal personnel using illegal or irregular meanssuch as deception, to seek improper business interests for thecompany, potentially bring improper personal gains at thesame time, and jeopardize national interests, or the interestsof other organizations, individuals and shareholders. Belowis a list such frauds:|

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|(二) 出售不存在或不真实的资产；(三) 故意错报交易事项、记录虚假的交易事项，包括虚增收入和低估负债，出具错误的财务报告，从而使财务报表阅读或使用者误解而作出不适当的投融资决策；(四) 隐瞒或删除应对外披露的重要信息；(五) 从事违法违规的经济活动；(六) 伪造、变造会计记录或凭证；(七) 偷逃税款；(八) 其他谋取组织不当经济利益的舞弊行为。第三章 反舞弊工作的重点第八条 公司至少应当将下列情形作为反舞弊工作的重点：(一) 未经授权或者采取其他不法方式侵占、挪用企业资产，牟取不当利益；(二) 在财务会计报告和信息披露等方面存在的虚假记载、误导性陈述或者重大遗漏等；(三) 董事、监事、经理及其他高级管理人员滥用职权；(四) 相关机构或人员串通舞弊。第四章 反舞弊的责任归属第九条 公司管理层应对舞弊行为的发生承担责任。公司管理层负责建立、健全并有效实施包括舞弊风险评估和预防舞弊在内的反舞弊程序和控制并进行自我评估，审计委员会负责公司反舞弊行为的指导工作；公司建立的反舞弊工作常设机构（内审部）具体组织及执行跨部门的、公司范围内的反舞弊工作。各业务部门承担本部门的反舞弊工作。|(1) Expenditures made for inappropriate objectives, such aspaying bribes or kickbacks;(2) Sell assets which do not exist or are not real;(3) Intentionally misstate transactions or record falsifiedtransactions (including inflated revenue and understateliabilities) and issue falsified financial reports, which wouldmislead financial statements readers or users to makeinadequate investing and financing decisions;(4) Hide or delete important information which should bepublically disclosed(5) Engage in illegal business activities(6) Forge or alter accounting records or vouchers(7) Tax evasion(8) Other fraud behaviors which seek the inappropriatebusiness interests for the company.Chapter 3 Anti-Fraud Focusing AreasArticle 8 At minimum the company shall focus the anti-fraudwork in the following scenarios:(1) Unauthorized or other forms of illegal embezzlement ormisappropriation of company assets to gain an inappropriateinterests;(2) Falsified booking, misstatement or material omissionswhen disclosing company’s financial reporting and publicinformation;(3) Abuse of power or management override by directors,supervisors, managers and other senior management staff;(4) Institutional or personal collusion.Chapter 4 The responsibility of Anti-Fraud EffortsArticle 9 The company management shall be heldresponsible for any fraud activities happened within theorganization. It is the responsibility of the companymanagement to establish and implement effective anti-fraudmeasures, including fraud risk assessment, preventiveanti-fraud programs and controls, and to conductself-assessment. The company shall set up a permanent body(internal audit department) to organize and execute thecross-functional, company-wide anti-fraud activities. Allfunctions, departments and business units are responsible forthe anti-fraud work within their own business areas.|

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|第五章 舞弊的预防和控制第十条 公司管理层的反舞弊工作主要包括：倡导诚信正直的企业文化，营造反舞弊的企业文化环境；评估舞弊风险并建立具体的控制程序和机制，以降低舞弊发生的机会；建立反舞弊工作常设机构，进行舞弊举报的接收、调查、报告和提出处理意见，并接受来自董事会、审计委员会的监督。第十一条 倡导诚信正直的企业文化包括（但不限于）如下多种方式：（一） 最高管理层坚持以身作则，并以实际行动带头遵守公司各项制度和规范；（二） 公司的反舞弊制度和程序及有关措施应在公司内部以多种形式（通过员工手册、公司规章制度发布、宣传或者局域网等方式）进行有效沟通或培训，确保员工接受有关法律法规、职业道德规范的培训，使其明白行为准则涉及的概念；帮助员工识别合法与违法、诚信道德与非诚信道德的行为。所有的员工都必须清楚公司对防止舞弊行为的严肃态度和员工自己在反舞弊方面的责任并自觉努力提高反舞弊思想水平和技能；（三） 对新员工要进行反舞弊培训和法律法规及诚信道德教育；（四） 鼓励员工在公司日常工作和交往中遵纪守法和从事遵守诚信道德的行为，帮助员工正确处理工作中发生的利益冲突、不当利益诱惑；并将企业倡导遵纪守法和遵守诚信道德的信息以适当形式告知与企业直接或间接发生关系的社会所有利益相关方，包括外部相关方（客户、供应商、监管机构和股东）；（五） 针对不道德行为和非诚信行为可以通过举报渠道进行实名或匿名举报；公司应制定并实施行之有效|Chapter 5 Fraud prevention and controlArticle 10 The responsibilities of the companymanagement’s anti-fraud work mainly include: promoteintegrity culture, create a working environment that does nottolerates fraud; assess the fraud risks and build specificanti-fraud control programs and mechanisms to reduce fraudrisks; establish an anti-fraud permanent body to receivefraud-related whistleblowing, conduct investigations,generate investigation reports and propose correspondingdisciplinary actions. The anti-fraud permanent body shalloperate under the supervision of the Board of Director andthe Audit Committee.Article 11 Promote integrity culture shall include (but notlimited to) the following measures:(1) Top management shall adhere to the integrity cultureand lead as an example by complying to company policiesand procedures with no exceptions.(2) The company's anti-fraud policies, procedures andrelated measures shall be communicated to employees viavarious channels (publish and spread through employeehandbook, the company regulations, using the intranet, etc.)to ensure the employees are properly trained with therelevant laws, regulations, and professional ethics and makethem understand the concept of appropriate code of conduct,help the employees to distinguish legal and illegal activities,moral and unethical behaviors. All employees shallunderstand clearly about the company’s commitment tocombat the fraud, their own responsibly, and consciouslyraising their own ownership and efforts to combat the fraud.(3) To provide anti-fraud, legal, compliance and ethicstrainings to the new employees.(4) Encourage employees to abide by the laws andcompany policies in daily work, help employees to correctlyhandle conflicts of interests situations and tempts withunethical benefits. In addition, the employees shall alsoensure that third party stakeholders whom the companyinterface with (directly or indirectly, including externalstakeholder such as customers, suppliers, the regulatorybodies and the shareholders) are informed on the company’scommitment of operating legally and ethically.(5) Whistleblowing channels shall be established forreal-name or anonymous reporting of unethical and dishonest|

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|的教育和处罚制度。第十二条 评估舞弊风险并建立具体的控制机制，以减少舞弊发生的机会，主要通过以下手段：(一) 管理层在每年年初进行企业风险评估时，将舞弊风险评估纳入其中。管理层要在公司层面、业务部门层面和主要账户层面中进行舞弊风险识别和评估，评估包括舞弊风险的重要性和可能性。这些评估还包括虚假财务报告、公司资产的盗用和未授权或不恰当的收入或支出，以及对包括高层管理人员或董事会进行舞弊风险的评估。(二) 实施控制措施以降低舞弊发生的机会。管理层要建立并采取有关确认、防止和减少虚假财务报告或者滥用公司资产的措施；公司各个层次和各个部门应建立反舞弊控制措施，这些措施可以是不同的形式：如批准、授权、核查、核对、权责分工、工作业绩复核以及公司资产安全的保护等。针对发生舞弊行为的高风险区域，如财务报告虚假和管理层越权，以及信息系统和技术领域，建立必要的内部控制措施。这些措施包括绘制业务流程图和制定管理制度，将业务舞弊和财务舞弊风险与控制措施相联系，从而在舞弊发生的源头建立控制机制并发挥作用。第十三条 公司对准备聘用或晋升到重要岗位的人员进行背景调查，例如教育背景、工作经历、犯罪记录等。背景调查过程应有正式的文字记录，并保存在员工档案中。第十四条 建立反舞弊工作常设机构，负责接收舞弊举报、调查、报告和提出处理意见，并接受来自审计委|behaviors. The company shall establish and implementeffective education and disciplinary policies.Article 12 Assess fraud risks and establish specific controlmechanism to reduce the fraud risks, shall be achievedthrough following measures:(1) The management shall include the fraud risk assessmentinto the annual Enterprise Risk Assessment (ERM) exciseconducted at the beginning of each year. The managementshall assess and evaluate the materiality and the possibilityof potential fraud risks across the company level, thebusiness unit level and key financial reporting line-itemlevel. This risk assessment shall also consider the risks offalsified financial reporting, company assets embezzlement,unauthorized and inappropriate income and expenditure, andthe fraud risks of Board members and the seniormanagements.(2) Implement control measures to reduce the fraud risks.Management shall establish and adopt adequate proceduresto identify, prevent and reduce the risks of falsified financialreporting or misuse of the company’s assets; various formsof anti-fraud measures shall be established at all levels andall departments within the company: such as approval,delegation, checking, verification, segregation of duties,performance review, and asset protection. Against the highfraud risk areas, such as falsified financial reporting,management override, information system and technology,necessary internal control measures shall be established.These internal control measures include creating businessprocess flowcharts and management procedures to mapcontrol measures to operational and financial fraud risks toensure the control measures are effective in addressing theroot causes of the fraud risks.Article 13 Before appointing or promoting any individual toa key position, the company shall conduct backgroundchecks, such as education background, working experience,criminal record, etc. The background check shall be properlydocumented and filed with the individual’s personal file.Article 14 Establish an anti-fraud permanent body to acceptwhistleblowing, conduct investigations, generate|

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|员会和董事会的监督。第十五条 管理层对舞弊的持续监督应融入到日常的控制活动中，包括日常的管理和监督活动。第六章 舞弊案件的举报、调查、报告第十六条 反舞弊工作常设机构内审部负责建立职业道德问题及舞弊案件的举报电话热线、电子邮件信箱等，并将举报热线号码、电子邮箱地址加以公布，作为各级员工及与公司直接或间接发生经济关系的社会各方反映、举报公司及其人员违反职业道德问题的情况，或检举、揭发实际或疑似舞弊案件的渠道。反舞弊工作常设机构应将这一工作流程化，建立书面程序及制度，规定如何接受、保留、处理指控以及员工实名或匿名、外部第三方实名或匿名举报，并留下书面记录供高级管理层、审计委员会和董事会检查。第十七条 反舞弊工作常设机构内审部对涉及一般员工的可疑的、被控但未经证实的举报，将视其轻重缓急，会同公司法律、人力资源等部门人员共同进行评估并做出是否调查的决定。若举报牵涉到公司高层管理人员，应由公司董事会或审计委员会批准后，由公司反舞弊工作常设机构人员和相关部门管理人员共同组成特别调查小组进行联合调查。在进行有关调查时，视需要还可使用外部专家参与调查；对受影响的业务单位的内部控制要进行评估并提出改进建议。对于实名举报，无论是否会立项调查，内审部需要向举报人反馈调查结果。|investigation reports and propose corresponding disciplinaryactions. The anti-fraud permanent body shall operate underthe supervision of the Audit Committee and the Board ofDirector.Article 15 Management shall embed continuous anti-fraudmonitoring into the routine control activities, including dailymanagement and supervision activities.Chapter 6 Fraud case whistleblowing, investigation andreportingArticle 16 The anti-fraud permanent body (internal auditdepartment) is responsible for establishing an occupationalethical issue and fraud case whistleblowing hotline, email,etc. and publishing the hotline number and the email addressto ensure that employees at all level and the third parties whodirectly or indirectly interfaced with the company haveappropriate channels to report the actual/potential fraudrelated to the company or the company’s employees. Theanti-fraud permanent body shall formalize thebreach-reporting activities and establish written policies andprocedures to regulate the receiving, handling and documentretention requirements of the breach reporting fromemployees (real name or anonymous) and external thirdparties (real-name or anonymous). All whistleblowing casesshall be formally documented and made available forinspections by the senior management, the Audit Committeeand the Board of Directors.Article 17 The anti-fraud permanent body (internal auditdepartment) shall assess the whistle-blows received againstthe regular employees together with legal and humanresource department and conclude a decision of whether tocarry out further investigations. If the whistle-blow isassociated with a senior management of the company, theBoard of Director or the Audit Committee shall approve theinvestigation decision. While carrying out the investigations,the investigation team shall consider using external expertiseif necessary; the investigation team shall also provideimprovement recommendations against correspondinginternal controls for the associated business areas. To thereal-name whistleblower, internal audit department shallprovide feedbacks regarding the result of reported cases.|

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|第十八条 对举报和调查处理后的舞弊案件报告材料，公司反舞弊常设工作机构按归档工作的规定，及时立卷归档。对有关舞弊案件的调查结果及反舞弊常设工作机构的工作报告要依据报告性质按季度向公司执委会和董事会、审计委员会分别报告。第七章 反舞弊工作常设机构及职能第十九条 公司指定内审部为公司反舞弊工作常设机构，负责组织及执行公司反舞弊工作中的跨部门的、公司范围内的反舞弊工作，包括协助公司执委会牵头组织管理层各部门进行年度舞弊风险评估工作；协助含执委会在内的管理层各部门进行年度反舞弊工作的自我评估；进行公司反舞弊工作的独立评估；协助开展公司反舞弊宣传活动；审核及评估公司进行的反舞弊控制机制的建立和实施；受理舞弊举报并进行举报登记、组织舞弊案件的调查、出具处理意见及向管理层和审计委员会、董事会报告等事项。第二十条 内审部作为审计委员会的常设工作机构，同时负责对审计委员会就公司反舞弊工作计划、开展情况等提出评估报告，及就舞弊案件的举报接收情况、调查结果及处理意见提出报告，并听取审计委员会、董事会的工作指导。第二十一条 审计人员应当自觉提高反舞弊的意识和反舞弊技术能力水平，保持应有的职业谨慎，积极要求并主动接受有关国内外上市的证券交易场所和监管机构反舞弊法律法规、行业准则、知识技能的培训，主动了解公司生产经营活动发展状况及计划，会计政策和其他有关规章制度。|Article 18 The anti-fraud permanent body shall timely andformally file the whistleblowing case related documents inaccording to the document retention policy. The anti-fraudpermanent body shall report to the company’s executivecommittee, the Board of Directors and the Audit Committeeon quarterly basis with a summary of the fraud investigationsand the general progress of the anti-fraud permanent body’swork.Chapter 7 The Anti-Fraud permanent body and itsresponsibilitiesArticle 19 The company appoints the internal auditdepartment as the anti-fraud permanent body to hold theresponsibilities of organizing and carrying out crossfunctional/company-wide anti-fraud tasks, including: supportthe company’s executive committee to lead the managementteam and all functions to conduct annual fraud riskassessments; support the executive committee to conductself-assessment over the annual anti-fraud program; conductindependent review of the company’s anti-fraud program;support the company to carry out the anti-fraud campaigns;assess and evaluate the company’s anti-fraud mechanism andexecution; accept and record fraud whistleblowing cases;organize the investigations, report the results and formulateeffective suggestions against the investigation results, and toprovide various reports to the management, the AuditCommittee and the Board of Directors.Article 20 Internal audit department, as permanent body ofthe audit committee, shall operate under the instruction anddirection of the Audit Committee and the Board of Directors,and to assess and report the company’s anti-fraud plans,executions and overall summary regarding number of thefraud allegation received, investigation status and results andmitigation actions to the Audit Committee and the Board ofDirectors.Article 21 The auditors shall consciously improve theiranti-fraud perceptions, audit skills, proper professionalprudence, and actively participate in anti-fraud legislations,industrial standards, and professional skill trainingsorganized by domestic/overseas listing authorities. The|

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|第二十二条 鉴于公司外部的有关机构，如地方政府有关机构、外部审计有关机构，也可能接到来自公司内部人员的对舞弊事件的举报，内审部应主动与其建立联系，交流，开展工作上的必要合作。第八章 反舞弊工作的指导和监督第二十三条 公司管理层既要把反舞弊工作作为日常管理工作的一部分，也要积极支持反舞弊工作常设机构的日常工作，并从预算、人员配臵、工作条件准备上给与充分保障。第二十四条 公司执委会至少每年召开一次反舞弊情况通报会，遇有涉及公司执委会成员、总部部门负责人、子（分）公司总经理级别人员舞弊事件，导致公司正常生产、经营活动受到较大影响的舞弊事件，影响公司财务报告正常出具或发生错报等舞弊事件等重要情况或重大问题时，随时召开会议。各部门负责人在通报会上向执委会汇报有关本部门反舞弊工作的开展情况，并听取执委会的有关意见及指示；内审部对公司反舞弊工作计划、开展情况等提出评估报告，及就舞弊案件的举报接收情况、调查结果及处理意见提出报告，并听取执委会的有关意见及指示。第二十五条 内审部应一年至少向审计委员会和董事会进行一次反舞弊工作汇报。针对管理层及内审部开展的工作，董事会和审计委员会应进行指导、监督及必要的参与。具体表现为:|auditors shall also take efforts to better understand thecompany’s operations, development plans, accountingpolicies, and other relevant rules and regulations.Article 22 In the view that the company's external agencies,such as local government authorities, external auditinstitutions, may also receive whistleblowing cases fromthe company's internal personnel, internal audit departmentshould take the initiative to build connection andcommunication with the corresponding organizations andcarry out necessary cooperation.Chapter 8 Guidance and supervision of the anti-fraudworkArticle 23 The company's management shall regard theanti-fraud work as part of the routine management work andactively support the anti-fraud permanent body’s work bysecuring appropriate budget, resource and work conditions.Article 24 The company’s executive committee shall holdanti-fraud brief meeting at least once a year. If there are anyfraud allegations made against senior management such asexecutive committee members, listing company departmentheads, subsidiary presidents, or if the allegations couldimpact the company’s operations significantly or result inmaterial financial report misstatement, the executivecommittee shall hold special meeting to deal with thesituation. In the anti-fraud brief meeting, the function headsshall report the anti-fraud program’s progress within theirown business areas and seek for comments and instructions.The internal audit department shall assess and report againstthe company’s anti-fraud planning and executions, as well asthe fraud whistleblowing case summary including number ofallegations received, investigation status, investigation resultsand mitigation actions to the Audit Committee and the Boardof Directors, and seek for comments and instructions.Article 25 The internal audit department shall provide briefreporting about the anti-fraud agenda to the Audit Committeeand the Board of Directors at least once a year. The Board ofDirectors and the Audit Committee shall provide guidance,monitoring, and necessary participation in the anti-fraudagenda wherever required, as detailed below:|

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|（一） 带头参与、督促管理层建立公司范围内的反舞弊文化环境；监督管理层依照公司反舞弊制度开展工作；（二）审核管理层的反舞弊程序和控制措施，包括管理层对舞弊风险的认定和反舞弊措施的实施；（三） 审核内审部每年一次的舞弊风险评估及其工作计划和报告；（四）审核管理层跨越控制的可能性，或者其他对财务报告过程能够施加不适当影响的行为；（五） 了解员工举报的机制，并监督其运行和有效性；（六） 取得管理层、内部或外部审计发现的舞弊事件的调查报告和处理意见；并与外部审计沟通公司反舞弊工作情况；（七） 查问管理层就有关已证实的或疑似的舞弊或不法行为的按季度报告的接收和复核，内容包括舞弊行为的性质、状态和最终处理情况；（八） 了解管理层对内部和外部审计人员提出的关于加强反舞弊控制建议的反馈；（九） 深入参与或指派相关人员参与对重大舞弊事件或有关财务人员舞弊事件的调查；（十） 审核针对舞弊风险的内部审计计划；（十一） 听取内审部对公司管理层反舞弊工作的汇报；（十二） 复核管理层运用的会计准则、会计政策和会计估计的情况；（十三） 复核管理层进行的重大非寻常交易、关联方交易的情况；第二十六条 审计委员会和董事会进行的独立的及一起进行的有关讨论及所作指示，应留有书面记录；并将管理层针对上述机构所作询问、意见、指示的反馈意见、执行结果以书面形式加以记录，并妥善保管备查。|(1) Take the lead to participate in and supervise themanagement to establish an anti-fraud culture. Supervise themanagement to carry out anti-fraud activities in accordancewith the company policies.(2) Review and approve the management’s anti-fraudprocedures and control measures, including fraud riskidentification and the implementation of anti-fraud measures;(3) Review the audit department’s annual fraud riskassessment, work plan and reports;(4) Review the risk of management override or otherpotential inappropriate influence over the financial reportingprocess;(5) Understand the whistleblowing mechanism and overseeits effectiveness;(6) Review investigation and disciplinary reports forfraud cases identified by management, internal auditor orexternal auditor, and communicate with the external auditorregarding the anti-fraud agenda;(7) Inquire the management about fraud case quarterlyreports (including confirmed or suspected fraud or illegalcases, nature of breaches, status of investigation anddisciplinary actions);(8) Understand the management’s correspondence towardsthe anti-fraud feedbacks provided by internal and externalauditors;(9) Deeply involve with or appoint representatives toparticipate in the investigations against significant fraudallegations or allegations against employees from financedepartment;(10) Review the internal audit department’s anti-fraudinternal audit plans;(11) Hearing the internal audit department’s reportsregarding the management’s anti-fraud agenda;(12) Review the accounting standards, accounting policiesand accounting estimations used by management;(13) Review significant unusual transactions and relatedparty transactions processed by the management;Article 26 The Audit Committee and the Board of Directorsshall keep written records for discussions and instructionsmake independently or collectively; and for any queries,inputs and feedbacks the management made to the AuditCommittee and the Board of Directors. All records shall be|

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|第二十七条 内审部在制定和执行年度审计计划时要考虑舞弊风险。内审部在公司反舞弊工作中应发挥必要的指导和监督作用，同时其工作计划和工作成果要与管理层进行必要沟通，并接受审计委员会和董事会的指导和监督。第二十八条 内审部可以在公司审计委员会和董事会授权下进行独立的或与公司业务部门一道进行被举报舞弊案件的调查；也可以接受管理层委托，为管理层进行特别舞弊事项调查，及针对特别事项进行反舞弊制度及流程的专门评估。内审部所作调查报告、处理意见、评估报告应向高级管理层、董事会、审计委员会分别报告。第九章 舞弊的补救措施和处罚第二十九条 公司发生舞弊案件后，在补救措施中应有评估和改进内部控制的书面报告，对违规者采取适当的措施，并将结果向内部及必要的外部第三方通报。第三十条 所有犯有舞弊行为的员工，无论是否达到刑事犯罪的程度，内审部均应建议公司管理层按有关规定予以相应的内部经济和行政纪律处罚；行为触犯刑律的，移送司法机关依法处理。第三十一条 犯有舞弊行为的党员干部，移交纪检监察部门按党纪政纪处理。|properly kept for further reference.Article 27 The internal audit department shall consider therisks of fraud while developing and executing the annualaudit and risk plan (AARP). Internal audit department shallprovide necessary guidance and oversights in the anti-fraudagenda, maintain necessary communications with themanagement and operate under the guidance and supervisionof the Audit Committee and the Board of Directors.Article 28 Internal audit department may conductindependent investigations or work with other businessfunctions to conduct joint-investigations under theauthorizations of the Audit Committee and the Board ofDirectors, conduct investigations against specific fraud casesas commissioned by the management, and provide policyand process assessments against special cases. Theinvestigation reports, disciplinary action proposals, andassessment reports generated by the internal auditdepartment shall be report to the management, the Board ofDirectors and the Audit Committee separately.Chapter 9 Fraud remediation and punishmentArticle 29 The remediation actions against any fraud caseshappened within the company shall include writtenassessments regarding the relevant internal controlsdeficiencies, improvement actions, and disciplinary actionsagainst the person who is subject to the allegation. Theinvestigation results shall be properly communicatedinternally and to necessary third parties.Article 30 According to the company’s internal policies andprocedures, the internal audit department shall proposeappropriate business and administrative disciplinary actionsto the management against all the employees for whom thefraud allegations was proven to be substantiated. If the fraudviolations were criminal the subject shall be transferred tojudicial organs according to related law.Article 31 The party members and cadres who committedfraud shall be handed over to the discipline inspectiondepartments according to the CPC party disciplines.|

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|第十章 适用范围第三十二条 本制度适用于宁波均胜电子股份有限公司（股份公司）。股份公司的所属公司可参考此制度并结合公司具体情况制订本公司的反舞弊制度，但反舞弊的指导原则和基本方法是一致的。第十一章 附则第三十三条 本制度未尽事宜,或者与有关法律、法规、规范性文件的强制性规定相抵触的,应当依照有关法律、法规、规范性文件的规定执行。第三十四条 本制度由公司董事会负责解释和修订。第三十五条 本制度自公司董事会审议通过之日起生效施行。投诉举报热线电话号码：+86-574-87515507受理部门：内审部电子邮箱地址：IA@joyson.cn通信地址：浙江省宁波市高新区清逸路 99号|Chapter 11 Scope of applicationArticle 32 This policy is applicable to Ningbo JoysonElectric Corp. (The listing company). The listing company’ssubsidiaries may develop corresponding anti-fraud policiesin accordance with the listing company’s anti-fraud policyand its own situation. However, the anti-fraud principle andbasic measures shall be in line with this policy.Chapter 11 Supplementary ProvisionsArticle 33 This policy is not an exhaustive list of the issueswhich we may encounter while running our business. Withregard to those provisions of the policy that conflict with anapplicable law, regulation, or regulatory documents of amandatory provision, the law and those terms shall prevail.Article 34 The Board of Directors is responsible for thispolicy’s interpretation and revision.Article 35 This policy shall enter into force upon approvalby the Board of Directors of the company.Whistleblower hotline number: +86-574-87515507Responsible department: the Internal Audit departmentEmail address: IA@joyson.cnMail box: No.99 Qingyi Road High-Tech Park Ningbo China|