Company: CAAS
Filing Date: 2025-08-04
Form Type: 424B3
Source: 0001104659-25-073486
Chunk: 187

Company: China Automotive Systems, Inc.
Filing Date: 2025-08-04
Form: 424B3
Chunk 187
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 and shall be entitled to require from the Directors and officers of the Company 
 such information and explanation as may be necessary for the performance of the duties of      
 the auditors.                                                                                  |

| 136. | The auditors shall,                                                                         
 if so required by the Directors, make a report on the accounts of the Company during their  
 tenure of office at the next annual general meeting following their appointment, and at any 
 time during their term of office, upon request of the Directors or any general meeting of   
 the Shareholders.                                                                           |

| 137. | The Directors in each                                                                           
 calendar year shall prepare, or cause to be prepared, an annual return and declaration setting  
 forth the particulars required by the Companies Act and deliver a copy thereof to the Registrar 
 of Companies in the Cayman Islands.                                                             |

<div align='center'>20

CAPITALIZATION OF RESERVES</div>

| 138. | Subject to the Companies 
 Act, the Directors may:  |

| (a) | resolve to capitalize an amount                                                           
 standing to the credit of reserves (including a Share Premium Account, capital redemption 
 reserve and profit and loss account), which is available for distribution;                |

| (b) | appropriate the sum resolved                                                                     
 to be capitalized to the Shareholders in proportion to the nominal amount of the Shares (whether 
 or not fully paid) held by them respectively and apply that sum on their behalf in or towards:   |

| (i) | paying up the amounts (if any)                                    
 for the time being unpaid on Shares held by them respectively, or |

| (ii) | paying up in full unissued                                  
 Shares or debentures of a nominal amount equal to that sum, |

and allot the Shares or debentures, credited
as fully paid, to the Shareholders (or as they may direct) in those proportions, or partly in one way and partly in the other, but the
Share Premium Account, the capital redemption reserve and profits which are not available for distribution may, for the purposes of this
Article, only be applied in paying up unissued Shares to be allotted to Shareholders credited as fully paid;

| (c) | make any arrangements they think                                                                    
 fit to resolve a difficulty arising in the distribution of a capitalized reserve and in particular, 
 without limitation, where Shares or debentures become distributable in fractions the Directors      
 may deal with the fractions as they think fit;                                                      |

| (d) | authorize a Person to enter