深圳市點金貴金屬精煉有限公司

Shenzhen Point Gold Refining Co., Ltd. 

2022年度

Year 2022

黃金、白銀供應鏈盡職管理合規報告

Due Diligence Management Compliance Report of Gold and Silver Supply Chain

2023年1月10日

January 10, 2023

公司名稱：深圳市點金貴金屬精煉有限公司

Company name: Shenzhen Point Gold Refining Co., Ltd.

位    置：深圳市寶安區石巖街道上屋社區坑尾大道35號磁通廠廠房1一層

Address: 1/F., Citong Factory Building 1, No.35 Kengwei Boulevard, Shangwu Community, Shiyan Sub-district, Baoan District, Shenzhen City

年終報告：2022年度LBMA供應鏈盡職管理合規報告

Year-end report: 2022 LBMA Due Diligence Management Compliance Report of Supply Chain

報告日期：2023年1月10日

Report date: January 10, 2023

報告負責人：施巍  

Person in charge of the Report: Shi Wei

報告人職務：合規風控總監  13066888690@163.com

Title of Reporter: Compliance Risk Control Director 13066888690@163.com

一、公司概況

I. Company profile

深圳市點金貴金屬精煉有限公司（以下簡稱點金貴金屬）成立于2015年，注冊資本1.5億人民幣。公司立足于貴金屬深加工及貿易，涉及了貴金屬精煉的創新、再生、安全環保、綠色發展及智慧社會等各個方面，形成了經濟效益高和研發能力高的“雙高”企業優勢。與此同時，點金貴金屬持有多個國家政策性準入牌照和資質，為企業未來發展奠定了堅實的基礎！

Shenzhen Point Gold Refining Co., Ltd. (hereinafter referred to as Point Gold) was established in 2015 with a registered capital of RMB 150 million. Relying on the deep processing and trade of precious metals, Point Gold engages in all aspects of precious metals refining, such as innovation, recycling, safety and environmental protection, green development and smart society, forming a “double-high” enterprise advantage with high economic efficiency and high R & D capability. Meanwhile, Point Gold is provided with a number of national policy access licenses and qualifications, which lays a solid foundation for the future development of the enterprise!

點金貴金屬工廠地處寶安區石巖街道坑尾大道35號，廠內擁有上百名專業人員，整個生產流程可實現70%自動化，并有針對性的解決生產環節涉及的環保、金資源綜合回收、生產廢水零排放三大技術難題，形成黃金產業的循環經濟發展模式。產品生產線涵蓋金、銀、鈀、鉑等貴金屬，數十種形態品質，上百種規格。點金工廠設備先進，技術領先。截至目前，點金貴金屬黃金提純量年可達到70噸以上，白銀提純量年可達到100噸以上。

The Factory of Point Gold is located in No.35 Kengwei Boulevard, Shiyan Sub-district, Bao’an District. The plant is equipped with hundreds of professionals. The whole production process can be 70% automated and is targeted to solve the three technical problems involved in the production process: environmental protection, comprehensive recovery of gold resources and zero discharge of production wastewater, forming a circular economy development model of the precious metals industry. The product production line covers precious metals such as gold, silver, palladium and platinum with dozens of forms and qualities and hundreds of specifications. The Factory of Point Gold is equipped with advanced equipment and leading technique. The annual gold purification quantity and the annual silver purification quantity of precious metals of Point Gold can reach more than 70 tons and more than 100 tons respectively until now.

 二、交易方情況概述

II. Overview of counterparties

公司金銀原料主要來源是從社會中回收的以舊首飾以及投資金錠和銀錠為主的回收金和回收銀。

The gold and silver raw materials of the Company are recycled gold and recycled silver from the society, mainly jewelry, investment gold bars and silver bars.

三、合規情況概述

III. Overview of compliance

公司對所有交易方進行盡職的供應鏈調查，要求所有交易方提供的原料來源合法、合規。

The Company conducted the due diligence supply chain investigation on all counterparties and required that the sources of the raw materials provided by all counterparties shall be legal and compliant.

第一步 建立強大的公司管理體系

Step 1: Establish strong company management systems

合規聲明與要求：

Compliance Statement with Requirement:

我公司已經充分遵守第1步驟：建立強大的公司管理體系。

We have fully complied with Step 1: Establish strong company management systems.

公司嚴格遵守LBMA黃金、白銀責任指南第一步“建立強大的公司管理體系”的要求，已經建立了強大的管理體系，確保供應鏈盡職調查工作全面落地。

The Company strictly abided by the requirements of “establishing strong company management systems” in Step 1 of LBMA Responsible Gold and Silver Guidance and has established strong management systems to ensure the full implementation of the supply chain due diligence.

1.政策方面

1. Policy aspect

公司通過并出臺了《黃金、白銀負責任采購供應鏈管理政策》，該政策涵蓋了經合組織《關于來自受沖突影響和高風險地區礦石的負責任供應鏈盡職調查指南》附錄II中的所有風險，并擴展至反恐怖主義融資、環境、社會和治理的風險，該政策已經被風險合規總監批復并以中英文的形式在公布于公司官網鏈接：http://www.mashylw.com/news/gongsixinwen/111.html，并已經傳達給所有的內部員工，以及所有黃金和白銀的交易方，所有的傳達記錄也被存檔保留。

The Company adopted and issued the Supply Chain Management Policy for Responsible Sourcing of Gold and Silver to cover all risks in Appendix II of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, and extend to anti-terrorism financing, environmental, social and governance risks. The policy has been approved by the Risk Compliance Director and published on the Company’s official website link: http://www.mashylw.com/news/gongsixinwen/111.html in both Chinese and English and has been conveyed to all internal employees and all gold and silver counterparties, with all communication records filed.

政策要求公司及其交易方嚴格遵守國家關于職工權利、環境保護、公平交易等各項法律法規，積極參與供應鏈盡職調查工作，確保礦產金銀、再生金銀來源符合LBMA盡職調查管理要求，并作出承諾，拒絕來自侵犯人權、沖突地區、賄賂、洗錢、恐怖主義融資、非法開采、世界遺產遺址、采用汞開采等高風險地區的黃金、白銀，確保黃金、白銀的負責任采購。同時，公司建立的申訴渠道也列入了政策中以識別供應鏈中任何其它潛在的風險。

The Policy requires the Company and its counterparties to strictly abide by the national laws and regulations on employee rights, environmental protection, fair trade and other laws and regulations and vigorously engage in the supply chain due diligence to ensure that the sources of mined gold and silver and recycled gold and silver meet the LBMA’s due diligence management requirements. Besides, The Policy requires the Company and its counterparties to make a commitment to refuse gold and silver from areas involving human rights violations, conflicts, bribery, money laundering, terrorist financing, illegal mining and world heritage sites and other high-risk areas of mercury mining, with a view to guaranteeing responsible procurement of gold and silver. Besides, the complaint channels established by the Company were also included in the policy to identify any other potential risks in the supply chain.

公司每年審查一次政策的內容，根據實際情況和行業標準的要求對政策進行更新。

The Company reviews the contents of the policy once a year and updates the policy according to actual conditions and the requirements of industry standards.

公司建立了EITI(采掘業透明度倡議)原則及標準，并承諾遵守EITI(采掘業透明度倡議)的原則。

The Company established EITI (Extractive Industries Transparency Initiative) principles and standards, and promised to follow EITI principles.

公司建立了《反洗錢和反恐怖主義融資的規章制度》，確保公司自身不涉及洗錢和恐怖主義融資的風險。

The Company established Rules and Regulations on Anti-money Laundering and Anti-terrorist Financing to guarantee that the Company itself is not involved with the risks of money laundering and terrorist financing.

2.管理架構

2. Management structure

公司對所有交易方進行盡職的供應鏈調查，要求所有交易方提供的原料來源合法、合規。

The Company conducted the due diligence supply chain investigation on all counterparties and required that the sources of the raw materials provided by all counterparties shall be legal and compliant.

2.1規章制度方面

2.1 Rules and regulations

公司根據《LBMA負責任的黃金（白銀）指南》制訂了《黃金、白銀負責任采購盡責管理程序》《供應鏈盡職管理政策》，要明確供應鏈盡職調查組織架構、職責、高風險地區定義，制定高風險供應鏈評估標準、調查處理程序、交易監控、文件保存等內容。上述制度通過合規風控總監、董事長、董事會審批后以紅頭文件的形式下發，作為文控處理。

The Company formulated the Due Diligence Management Procedure for Responsible Sourcing of Gold and Silver and Due Diligence Management Policy of Supply Chain according to the LBMA Responsible Gold (Silver) Guidance, which mainly clarifies the organizational structure, responsibilities and definition of high-risk areas of supply chain due diligence and formulates high-risk supply chain assessment standards, investigation and handling procedures, transaction monitoring, document preservation, etc. The above systems were issued in the form of official documents after being approved by the Compliance Risk Control Director, Chairman and Board of Directors as document control.

2.2職責與權限

2.2 Responsibility and authority

公司設置合規風控總監、合規風控專員、合規專員。

The Company sets Compliance Risk Control Director, Compliance Risk Control Officer and Compliance Officer.

合規風控總監由公司副總經理負責公司供應鏈盡職調查工作，建立健全供應鏈盡職調查管理體系，監督供應鏈盡職調查流程，協調處理供應鏈盡職調查中的異常情況，審批合規報告。

The Compliance Risk Control Director is in charge of the Company’s supply chain due diligence by the Company’s Deputy General Manager. Specifically, the Compliance Director is responsible for the establishment and improvement of the due diligence management system of supply chain, the supervision of the supply chain due diligence process, the coordination and handling of abnormalities in the supply chain due diligence and the approval of the Compliance Report.

合規風控專員指定營運板塊的財務部負責人擔任，負責有關供應鏈盡職調查管理的所有事項。負責制定并更新供應鏈盡職調查政策、制度，負責制定高風險供應鏈評判標準和執行供應鏈盡職調查措施，指導、協調、報告公司風險評估、應對和實施等情況，監督、檢查各部門的落實情況并考核，匯報供應鏈盡職調查中的異常情況。同時，對供應鏈盡職調查進行審核，并評估盡職調查是否充分，必要時收集額外文件或信息。負責有關責任供應鏈的員工培訓，編制并更新供應鏈政策，并向高級管理人員提供用于履行職責的適當信息。

The Compliance Risk Control Officer is the person in charge of the Finance Department of the operation sector to be responsible for all matters related to the due diligence management of supply chain. Specifically, the Compliance Risk Officer takes charge of the formulation and updating of the supply chain due diligence policies and systems, the formulation of the high-risk supply chain assessment standards and the implementation of the supply chain due diligence measures, the guidance, coordination and reporting of the Company’s risk assessment, response and implementation, the supervision and check of the implementation and assessment of all departments and the reporting of abnormalities in supply chain due diligence. At the same time, the Compliance Risk Officer is responsible for the review of the supply chain due diligence, the assessment on whether the due diligence is sufficient, the collection of additional documents or information if necessary, the organization of employee training on the responsible supply chain, the preparation and updating of supply chain policies and the supply of appropriate information for the senior managers to perform their duties.

合規專員由業務部、物流部、財務部、工廠指派，負責嚴格執行供應鏈盡職調查措施和高風險供應鏈評判標準，收集并保存足夠的供應鏈證明文件，建立交易方盡職調查檔案，并定期對重要交易方進行現場調查。

The Compliance Officer is appointed by the Business Department, Logistics Department, Finance Department and the Factory and is responsible for the strict implementation of the supply chain due diligence measures and high-risk supply chain assessment standards, the collection and retention of sufficient supply chain supporting documents, the establishment of counterparty due diligence files and the regular on-site investigation on important counterparties.

公司制定了對合規風控專員、合規專員的問責機制，通過監督與檢查，確保供應鏈盡職調查工作得到有效的實施，規避高風險供應鏈的交易。要求相關專員定期向高級管理人員匯報供應鏈盡職調查情況，并及時召開內部會議。

The Company established an accountability mechanism for the Compliance Risk Control Officer and the Compliance Officer to ensure the effective implementation of supply chain due diligence and avoid high-risk supply chain transactions through supervision and inspection. Officers concerned were required to regularly report the supply chain due diligence to senior managers and convene internal meetings in time.

公司在2022年12月13日對公司2022年度黃金白銀的盡職調查管理體系進行了管理評審，輸出了管理評審報告并將該報告匯報給了合規風險總監和高級管理層。 

On December 13, 2022, the Company conducted a management review on the due diligence management system of gold and silver in 2022, and output a management review report to be submitted to the Compliance Risk Director and senior management.

3.強有力的內部追溯體系

3. Strong internal traceability systems

公司建立了一套供應鏈可追溯體系，收集和維護每一批產品的供應鏈信息，為每一批出庫的產品分配唯一編號。

The Company established a set of supply chain traceability systems for realizing the collection and maintenance of the supply chain information of each batch of products, and the distribution of a unique number to each batch of products out of the warehouse.

3.1供應鏈可追溯體系

3.1 Supply chain traceability systems

所有的交易方都會被進行資信調查，通過盡職調查問卷收集和審查交易方資質、業務運營、股東信息和物料來源等資信調查通過后簽訂合同，約定原料合法，符合LBMA盡職調查政策；交易方送的每一批來料，都有入庫單，表明產品類型、重量、驗收人員和交易方簽字確認；熔煉取樣化驗，最后形成標準金銀錠，分配唯一編號，通過上海黃金交易所進行交易。

The credit investigation will be implemented on all counterparties. After the credit investigation of collecting and reviewing the supplier qualification, business operation, shareholder information, material source through the due diligence questionnaire is passed, the contract will be signed to stipulate that the raw materials are legal and in line with LBMA Due Diligence Policy. For each batch of incoming materials sent by the counterparties, it shall be provided with the corresponding ex-warehouse sheet, indicating the product type, weight, acceptance personnel and the supplier’s signature for confirmation. After smelting, sampling and testing for the incoming materials, the incoming materials finally form standard bullion with a unique number and are traded through Shanghai Gold Exchange.

公司對所有交易情況進行監督，確保交易與供應鏈調查一致。

The Company will supervise all transactions to ensure the consistency between the transactions and the supply chain investigation.

公司對供應鏈盡職調查進行檢查，每批來料編號唯一，生產可追溯，對于所有的原料入庫均保留完整的單據資料，對于入庫的金料保存有入庫單、檢驗單、財務憑證等；對于入庫的銀料保存有來料入庫單、檢驗單、財務憑證等。明確各個部門應在日常工作中收集保存的資料，由業務部、檢測部、財務部對相關單據進行保存，并定期將相關資料送至檔案室進行存檔，保存期限均高于5年。

The Company will inspect the due diligence of the supply chain. Each batch of incoming materials will be provided with unique number and traceable production information. Complete documents and data will be kept for all raw materials warehousing, and the gold materials received shall be provided with warehouse-in sheet, inspection sheet, financial vouchers, etc.; while the silver materials received shall be provided with incoming material warehouse-in sheet, inspection sheet, financial vouchers, etc. Besides, it is necessary to clarify the data that each department should collect and save in daily work. The Business Department, Testing Department and Finance Department should save the relevant documents, and regularly send the relevant data to the archives room for filing, with a retention period of over 5 years.

3.2維護資料

3.2 Maintenance of data

在業務開展中，客戶的身份證、身份驗證資料、營業執照、資質驗證資料、交易方盡職調查表、每一批次的入庫單、出庫單、檢測單等相關記錄保存5年以上。

In the process of the business operation, relevant records such as ID card of customers, identity verification data, business license, qualification verification data, the supplier due diligence questionnaire form, the in-warehouse sheet, ex-warehouse sheet and test sheet of each batch of materials shall be kept for more than 5 years.

3.3培訓

3.3 Training

公司每年將供應鏈盡職調查管理培訓納入公司年度培訓計劃當中，組織公司重點崗位以及合規專員對供應鏈盡職調查管理的要求、內容以及LBMA負責任的黃金、白銀指南進行培訓，確保供應鏈盡職調查管理工作落到實處。2022年5月16日與12月22日組織了兩次對公司各相關部門人員與工廠管理人員、生產人員的LBMA相關知識培訓。在2022年3月3日，公司也組織了關于遵守EITI的培訓并保留的相應的培訓記錄。

The Company incorporates the due diligence management training of supply chain into the Company’s annual training plan every year. The Company works on implementing the due diligence management of supply chain through organizing the Company’s key posts and Compliance Officer to accept training regarding the requirements and contents of the due diligence management of supply chain and LBMA Responsible Gold and Silver Guidance. Two times of training on LBMA-related knowledge were organized for the personnel of relevant departments of the Company and management personnel and production personnel of the Factory on May 16 and December 22, 2022. On March 3, 2022, the Company also organized training on compliance with EITI and kept corresponding training records.

3.4通過官方銀行渠道付款

3.4 Payment through official bank channels

公司在支付貨款時，由市場部門發起資金事項聯簽程序，通過公司基本戶所在的銀行網上付款，并打印銀行回單作為憑證附件保留以配合政府部門的監管。

When the Company pays for goods, the Marketing Department initiates the countersignature procedure for capital matters, makes online payment through the bank where the Company’s basic account is located, and prints the bank receipt as a voucher attachment for the supervision of government departments.

4.強化合作，協助黃金、白銀供應鏈交易方建立盡職調查能力

4. Strengthen cooperation and assist the trading parties of the gold and silver supply chain to establish due diligence capability

公司鼓勵與交易方建立基于信任和互認的長期關系，特別是遵守經合組織《關于來自受沖突影響和高風險地區礦石負責任供應鏈盡職調查指南》并擴展至環境和可持續性責任的交易方。

The Company encourages long-term relationships based on trust and mutual recognition with counterparties, especially those counterparties comply with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and extend to environmental and sustainability responsibilities.

公司將黃金、白銀供應鏈的政策與要求通過電子郵件等方式傳達給相關交易方，提高供應鏈交易方建立盡職調查能力，支持EITI原則。公司與交易方都要嚴格遵守合同和法律的規定，協助交易方更大程度的建立盡職調查能力。公司在2022年5月10日已經組織黃金白銀的交易方進行了盡職調查的培訓以提高他們在盡職調查上的能力，培訓簽到表和照片均已保留并存檔。

The Company will forward the policies and requirements of the gold and silver supply chain to the relevant transaction participants by e-mail, so as to enhance the ability of supply chain participants to conduct due diligence and support the EITI principle. The Company and counterparties shall strictly abide by the provisions of the contract and the law, with assistance to be provided for counterparties to establish due diligence capability to a greater extent. On May 10, 2022, the Company organized gold and silver counterparties to receive due diligence training to improve their due diligence ability. The training sign-in form and photos were filed.

   公司所有交易方都簽署《交易方社會責任承諾書》，并將遵守公司《黃金、白銀負責任采購盡責管理程序》的承諾加入了采購合同中與交易方簽訂，以確保黃金、白銀來源合法、合規，符合LBMA規定。對于公司銷售的大客戶要備案其下游客戶的發票，規避偷逃稅款風險。

All counterparties of the Company are required to sign the Commitment on Social Responsibility of Counterparties, with the commitment to abide by the Company’s Due Diligence Management Procedure for Responsible Sourcing of Gold and Silver incorporated into the procurement contract and corresponding contracts signed with counterparties, thus ensuring that the sources of gold and silver are legal and compliant in line with LBMA’s regulations. Major customers trading with the Company shall have the invoices of their downstream customers filed to avoid the risk of tax evasion.

5.建立機密申訴機制

5. Establish a confidential complaint mechanism

公司利用官方網站鏈接：

http://www.mashylw.com/news/gongsixinwen/165.html，公布電話和郵箱，允許員工和外部利益相關者表達關于黃金白銀負責任供應鏈與采礦、貿易、加工和出口情況有關的疑慮以及對供應鏈或任何新識別出的風險的擔憂。公司建立了完善的申訴處理程序，并在整個申訴過程中保護申訴方的隱私，對舉報人信息保密，杜絕任何行為的打擊報復。

The Company uses the official website link: http://www.mashylw.com/news/gongsixinwen/165.html to publish the telephone number and email and allow employees and external stakeholders to express their doubts about the responsible gold and silver supply chain, mining, trade, processing and export, as well as concerns about the supply chain or any newly identified risks. Meanwhile, the Company has established excellent complaint handling procedures to protect privacy of the complaining party throughout the complaint process and keep the informant’s information confidential to further eliminate retaliation for any behavior.

2022年公司未接到內部員工和外部利益相關者的申訴。

In 2022, the Company received no complaints from internal employees and external stakeholders.

第二步 供應鏈風險的識別與評估

Step 2: Identify and assess risk in the supply chain

合規聲明與要求：

Compliance Statement with Requirement:

我公司已經充分遵守第2步驟：對供應鏈中的風險進行識別和評估。

We have fully complied with Step 2: Identify and assess risk in the supply chain.

1. 識別受沖突影響和高風險區域

1. Identity conflict-affected and high-risk areas

公司嚴格遵守LBMA黃金、白銀責任指南第二步“供應鏈風險的識別與評估”的要求，制定了《受沖突影響和高風險區域的識別程序》（包括標準、引用資源和流程），以充分識別黃金白銀供應鏈中的零容忍風險和高風險，并對識別出的風險進行評估和管理。

The Company strictly abided by the requirements of “Identify and assess risk in the supply chain” in Step 2 of LBMA Responsible Gold and Silver Guidance and formulated Identification Procedure of Conflict-Affected and High-Risk Areas (including standards, cited resources and processes) to fully identify zero-tolerance risks and high-risk risks in the gold and silver supply chain, and to assess and manage the identified risks.

在公司制定的《受沖突影響和高風險區域的識別程序》中，主要引用了以下的資源來識別公司供應鏈中的受沖突影響和高風險區域（CAHRAs）：

The following resources are mainly cited in the Identification Procedure of Conflict-Affected and High-Risk Areas formulated by the Company to identify conflict-affected and high-risk areas (CAHRAs) in the supply chain of the Company:

1. 聯合國制裁清單

1. United Nations sanctions list

2. 多德弗蘭克法案第1502條

2. Article 1502 of the Dodd Frank Act

3. 歐盟CAHRA清單

3. EU CAHRA List

4. 《海德堡晴雨表》

4. Heidelberg Conflict Barometer

5. 《脆弱國家指數》

5. Fragile States Index

6. 聯合國人權事務高級專員辦事處

6. United Nations Human Rights Office of the High Commissioner

7. 反洗錢金融行動特別工作組(簡稱FATF)報告

7. Report of the Financial Action Task Force on Money Laundering (FATF)

8. 高風險黃金中心/轉運中心和高洗錢風險國家/地區的可靠市場情報

8. Reliable market intelligence of high-risk gold centers/transit centers and countries/regions with high money laundering risk

上述引用的資源確保至少每年更新一次，或在上述資源更新時進行受沖突影響和高風險區域（CAHRAs）的重新評估。

It shall be ensured that resources cited above are updated at least once a year, or reassessment should be carried out for conflict-affected and high-risk areas (CAHRAs) when the resources mentioned above are updated.

公司在2022年中，主要從中國以及中國香港市場采購首飾和投資金/銀錠的回收物料，結合上述資源的查看，中國和中國香港地區均不屬于受沖突影響和高風險區域，因此，在2022年年度，公司的黃金和白銀供應鏈中均未識別出受沖突影響和高風險區域（CAHRAs）。

The Company mainly purchased the recovered materials of jewelry and investment gold/silver ingots from the market of China and Hong Kong, China in mid-2022. According to above resources, China and Hong Kong, China do not belong to conflict-affected and high-risk areas. Hence, no conflict-affected and high-risk areas (CAHRAs) were identified by the Company in its gold and silver supply chains in 2022.

2. 風險評估標準

2. Risk assessment criteria

根據最新版本的LBMA黃金、白銀責任指南的要求，以及公司采購的物料類型（再生金和再生銀），公司要識別再生金和再生銀的供應鏈中是否存在以下零容忍風險和高風險，這包括：

According to requirements of the latest LBMA responsible gold and silver guidance and types of materials purchased by the Company (recycled gold and recycled silver), the Company is required to identify whether the following zero tolerance risks and high risks exist in the supply chain of recycled gold and recycled silver, including:

? 零容忍的風險：

? Zero tolerance risks:

1. 以違反國際制裁(包括但不吸納與聯合國、歐盟、英國和美國制裁)的方式采購再生金/銀

1. Mined or recycled gold/silver is purchased in violation of international sanctions (including but not limited to sanctions of the United Nations, the European Union, the United Kingdom and the United States)

2. 再生金/銀的供應對手方、其他已知的上游公司或其最終受益人（UBO）是已知的洗錢者、欺詐者或恐怖分子，或曾嚴重侵犯人權，或直接或間接支持非法非國家武裝組織

2. The supply counterparties of recycled gold/silver, other known upstream companies or their ultimate beneficiary owners (UBOs) are known money launderers, fraudsters or terrorists, or have seriously violated human rights, or have directly or indirectly supported illegal non-state armed organizations

? 高風險：

? High risks:

1. 基于位置的風險， 再生金/銀：

1. Based on the risks of location, recycled gold/silver:

a. 來自于CAHRA，或曾在該 CAHRA 過境或通過該 CAHRA 運輸

a. comes from CAHRA, or has been transit or transported through such CAHRA

b. 據稱來自已知或合理懷疑來自 CAHRA 的黃金/白銀過境的國家/地區及/或據稱來自黃金/白銀出口量有限的國家/地區

b. is alleged to come from countries/regions where gold from CAHRA is known or reasonably suspected to be in transit or is alleged to come from countries with limited gold/silver exports.

2. 基于供應商的風險，交易對手方或其他已知的上游公司：

2. Based on the risks of suppliers, the counterparties or other known upstream companies:

a. 在具有高洗錢風險的國家/地區運營

a. operate in countries/regions with high money laundering risks

b. 具有符合基于位置高風險標準的股東或 UBO 或其他黃金/白銀供應權益

b. have interests of shareholders or UBOs or other gold supply interests that meet the location-based high-risk criteria

c. 具有身為政治人物 (PEP) 的 UBO

c. have UBO as politically exposed persons (PEP)

d. 從事高風險商業活動(如軍火、賭博和娛樂業、古董和藝術、教派及其領袖)

d. engage in high-risk business activities (such as arms, gambling and entertainment, antiques and arts, sects and their leaders)

e. 已知在過去 12 個月曾從高風險國家/地區采購黃金/白銀

e. are known to have purchased gold/silver from high-risk countries/regions in the past 12 months

f. 與供應鏈中的供應商或對手方之間有重要且無法解釋的運輸路線

f. there are important and unexplained transportation routes with suppliers or counterparties in the supply chain

3. 基于物料類型的風險，再生金/銀：

3. Based on the risks of material type, recycled gold/silver:

a. 來自具有高風險供應鏈的中間精煉廠或交易商或從具有高風險供應鏈的中間精煉廠采購的交易對手方

a. comes from intermediate refineries or dealers with high risk supply chain or counterparties purchased from intermediate refineries with high risk supply chain

3. 評估供應鏈風險

3. Assess supply chain risks

為了充分的了解交易方以識別風險，公司建立了《了解您的交易方問卷表》，并通過以下措施對供應鏈進行盡職調查，以建立交易方檔案。對于新的交易方，需要在簽訂合同之前完成以下流程并完成交易方檔案的建立工作。

The Company established the Know Your Counterparty Questionnaire to fully understand the counterparty and identify risks, and conducted due diligence on the supply chain through the following measures to establish the counterparty file. The following processes and the establishment of the counterparty file need to be completed for the new counterparty before signing the contract.

（1）資質驗證。對于所有交易方均進行供應鏈的盡職管理調查，在進行合作前要求合作方提供相應的資質證明文件，法人客戶提供營業執照，個人客戶提供身份證復印件，礦山客戶還需要提供采礦許可證、環評認證以及關注礦工佩戴勞保、健康安全交易、職業病體檢。

(1) Qualification verification. For all counterparties, the due diligence management investigation of the supply chain shall be conducted. Before cooperation, the partners are required to provide corresponding qualification certificates and the legal customers are required to provide business licenses. Individual customers are required to provide copies of ID cards. Mine customers are required to provide mining licenses and environmental impact assessment certification and the miners are required to wear labour protection appliances, health and safety transactions and physical examination of occupational diseases.

（2）建立交易方檔案。對交易方基本情況、股東信息、實際控股人、交易方管理層架構、提供原料類型及產地、計劃精煉貴金屬類型、與其交易方結算方式、 其交易方概況等信息進行詳細調查、反洗錢和反恐怖主義融資、負責任采購盡職調查情況、并盡可能的將供應鏈調查向交易方的上游延伸，來了解供應鏈、供應商、所涉及的國家和地區以及物料是否存在零容忍的風險和高風險。

(2) Establish a counterparty file. Investigate the basic information of the counterparty, shareholders’ information, actual shareholders, management structure of the counterparty, types of raw materials provided and places of origin, types of precious metals to be refined, settlement methods with the counterparty, overview of the counterparty and other information, conduct due diligence on anti-money laundering and anti-terrorism financing, and responsible procurement, and extend the supply chain investigation to the upstream of the counterparty as far as possible, with a view to ascertaining whether there are zero-tolerance risks and high risks in the supply chain, suppliers, countries and regions involved and materials.

（3）建立來料登記簿。對交易方當批次來料的日期、重量、原料來源、主要上游交易方進行盡職調查，判斷其來料風險等級。

(3) Establish the incoming material register. Due diligence is required to be carried out for the date, weight, raw material source and main upstream counterparties of the current batch of incoming materials of the supplier to further judge the risk level of incoming materials.

（4）建立客戶專項調研報告工作流程。在走訪客戶時，對原料來源進行追溯，向交易方傳達黃金與白銀冶煉公司盡職管理政策，并要求其在政策上簽字。

(4) Establish the workflow of special research reports about customers. When visiting customers, the Company traces the source of raw materials and conveys the due diligence management policy of gold and silver smelting companies to counterparties. Besides, the customers are required to sign on the policy.

公司建立了《盡職調查檢查表》和《風險評估表》，結合收集到的信息，對每一個交易方及其物料進行風險評估，當識別出任何零容忍的風險時，部門合規專員應立即上報合規風控專員，由合規風控專員上報合規總監，并立即終止與交易方現有的業務合作。對于識別出的任何高風險，公司使用《現場拜訪清單》通過現場拜訪的形式對交易方進行加強型盡職調查，以確定是否存在任何的高風險。

With Due Diligence Checklist and Risk Assessment Form established, the Company conducted a risk assessment for counterparties and their materials according to the collected information. In case of any zero-tolerance risk identified, the Department Compliance Officer should immediately report it to the Compliance Risk Control Officer who will report it to the Compliance Director to immediately terminate the existing business cooperation with the counterparty. Concerning any high risks identified, the Company conducted enhance due diligence for counterparties through on-site visits according to the List of On-site Visits to determine whether there are any high risks.

公司收集到了所有黃金白銀供應商的《了解您的交易方》，收集了供應鏈的相關信息并完成了《盡職調查檢查表》和《風險評估表》，根據上述風險評估標準對每條供應鏈進行了風險評估，在2022年黃金和白銀的供應鏈中未識別出零容忍的風險和高風險。

The Company collected Know Your Counterparty of all gold and silver suppliers to collect relevant information of the supply chain and completed the Due Diligence Checklist and Risk Assessment Form. The Company carried out risk assessment for each supply chain according to the above risk assessment standards and zero tolerance risk and high risk were not identified in the supply chain of gold and silver in 2022.

4. 向高級管理層報告風險評估

4. Report risk assessment to the senior management

公司建立風險評估報告制度，將風險評估的結果匯報給合規總監，并根據風險評估的結果制定并實施相應的風險緩解計劃。公司已經將2022年的風險評估結果匯報給風險總監，且已匯報給公司高級管理層。

With risk assessment reporting system established, the Company reported the risk assessment results to the Compliance Director and formulated and implemented corresponding risk mitigation plan according to the risk assessment results. The Company reported the risk assessment results in 2022 to the Risk Director and also reported them to senior management of the Company.

第三步 設計并實施策略來應對已識別的風險

Step 3: Design and implement a management strategy to respond to identified risks

合規聲明與要求：

Compliance Statement with Requirement:

我公司已經充分遵守第3步：設計和落實管理體系應對識別的所有風險。

We have fully complied with Step 3: Design and implement a management system to respond to identified risks.

公司嚴格遵守LBMA黃金、白銀責任指南第三步“設計并實施策略來應對已識別的風險”的要求。2022年為未識別并評估出零容忍風險和高風險，故無需建立風險緩解計劃并執行。

The Company strictly abided by the requirements of “Design and implement a management strategy to respond to identified risks” in Step 3 of LBMA Responsible Gold and Silver Guidance. No zero tolerance risk and high risk were not identified and assessed in 2022. Therefore, there was no need to establish and execute the risk mitigation plan.

公司根據LBMA黃金、白銀責任指南最新版本的要求，建立了供應鏈風險減緩程序，并按照以下方式制定風險緩解策略，這包括：

The Company established a risk mitigation procedure for the supply chain as required by the latest edition of LBMA responsible gold and silver guidance, and formulated a risk mitigation strategy in the following ways, including:

1. 一旦發現零容忍的風險，公司將立即與交易對手方終止現有的業務合作關系，并將該問題匯報給合規總監。

1. The Company will immediately terminate the existing business cooperation relationship with the counterparty if the risk of zero tolerance is found and report the problem to the Compliance Director.

2. 在經過加強型盡職調查后，供應鏈中出現如下風險時，立即終止與供應商的合作：

2. In case of the following risks in the supply chain after enhanced due diligence, the cooperation with suppliers will be immediately terminated:

a. 洗錢、恐怖主義融資。

a. Money laundering and terrorist financing.

b. 嚴重侵犯人權。

b. Serious violations of human rights.

c. 對非法非國家武裝集團的直接或間接支持。

c. Direct or indirect support for illegal non-state armed groups.

d. 對礦物來源的欺詐性虛假陳述，或者認為這種可能性過高。

d. Fraudulent misrepresentation of the source of minerals, or with such high possibility.

3. 如果盡職調查結果不完全令人滿意，或懷疑盡職調查結果存在以下可能性時，在執行風險緩解的過程中暫時停止與供應商的合作。一旦從供應商處獲取到解決懷疑的信息以及回應后，在風險合規總監批復后，可恢復與供應商的合作：

3. If the due diligence result is not completely satisfactory, or if it is suspected that the due diligence result has the following possibilities, the cooperation with suppliers shall be temporarily suspended during the risk mitigation. After the information and response to solve the doubt are obtained from the suppliers, the cooperation with the supplier can be resumed upon approval of the Risk Compliance Director:

a. 洗錢、恐怖主義融資。

a. Money laundering and terrorist financing.

b. 嚴重侵犯人權。

b. Serious violations of human rights.

c. 對非法非國家武裝集團的直接或間接支持。

c. Direct or indirect support for illegal non-state armed groups.

d. 對礦物來源的欺詐性虛假陳述，或者認為這種可能性過高

d. Fraudulent misrepresentation of the source of minerals, or with such high possibility.

e. 嚴重違反環境、健康、安全、勞工和社區相關的地方法和/或 ESG 風險，極有可能造成嚴重不利影響。

e. Serious violation of environmental, health, safety, labor and community-related local methods and/or ESG risks, which is highly likely to cause serious adverse effects.

4. 如果盡職調查結果不完全令人滿意，或認為雖然存在以下情況，但對手方已作出合理和善意的努力，可在執行風險緩解的過程中繼續保持與供應商的合作:

4. If the due diligence result is not completely satisfactory, or if it is considered that the counterparty has made reasonable efforts in good faith despite the following circumstances, the cooperation with suppliers can be kept during execution of risk mitigation:

a. 賄賂

a. Bribery

b. 非欺詐性誤報礦物產地

b. Non-fraudulent misreporting of mineral origin

c. 未支付應付政府的稅收、費用和特許權使用費

c. Failure to pay taxes, fees and royalties due to the government

d. 嚴重違反環境、健康、安全、勞工和社區相關的地方法和/或 ESG 風險，極有可能造成嚴重不利影響。

d. Serious violation of environmental, health, safety, labor and community-related local methods and/or ESG risks, which is highly likely to cause serious adverse effects.

對于任何高風險或疑似高風險的來料，對其進行單獨登記，并告知精煉車間，對其原料單獨熔煉，在整個工藝流程中不與其他客戶混合，對由其原料生產的成品金銀進行單獨編號，并在金庫中與其他成品金銀分區域存放。

High-risk or suspected high-risk incoming materials shall be registered separately and notified to the refining workshop. The corresponding raw materials shall be melted separately and shall not be mixed with the raw materials from other customers in the whole process flow. The finished gold and silver produced by such raw materials shall be numbered separately and stored separately with other finished gold and silver in the vault.

同時，公司也制定了風險緩解計劃執行的監控流程，對計劃的執行制定定量指標和時間節點，以確保風險緩解計劃的有效執行。一旦出現新的風險或公司的供應鏈結構和/或交易方發生變化時，公司會重新進行風險評估并結合實際情況調整風險緩解計劃，以確保有效的風險管理。風險緩解的進展和結果也需要按照程序的規定會高給風險總監。

Furthermore, with a monitoring process for execution of the risk mitigation plan established, the Company formulated quantitative indicators and time nodes for the execution of the plan to ensure effective execution of the risk mitigation plan. In case new risks occur or the Company’s supply chain structure and/or counterparty changes, the Company will re-assess the risks and adjust the risk mitigation plan according to the actual conditions, thus guaranteeing effective risk management. The progress and results of risk mitigation also need to be reported to the Risk Director as specified by procedures.

第四步 對精煉商的盡職調查實踐開展獨立的第三方審計。

Step 4: Arrange for an independent third-party audit of the refiner due diligence

合規聲明與要求：

Compliance Statement with Requirement:

我公司已經充分遵守第4步：安排獨立第三方財務審計。

We have fully complied with Step 4: Arrange for an independent third-party financial audit.

公司嚴格遵守LBMA黃金、白銀責任指南第四步“對精煉商的盡職調查實踐開展獨立的第三方審計”的要求，于2023年聘請RCS對公司2022年度供應鏈盡職體系進行審計。

The Company strictly abided by the requirements of “arranging for an independent third-party audit of the refiner due diligence” in Step 4 of LBMA Responsible Gold and Silver Guidance and hired RCS Global to audit the Company’s 2022 supply chain due diligence system in 2023.

自2015年開始，公司每年均聘請獨立的第三方審計機構對財務進行審計，并出具審計報告。  

Since 2015, the Company has hired an independent third-party audit institution to audit its financial affairs and issue audit reports every year.

第五步 供應鏈盡職調查年度報告

Step 5: Annual report on supply chain due diligence

合規聲明與要求：

Compliance Statement with Requirement:

我公司已經充分遵守第5步：有關供應鏈盡職調查的報告。

We have fully complied with Step 5: Report on supply chain due diligence.

公司嚴格遵守LBMA黃金、白銀責任指南第五步“供應鏈盡職調查年度報告”的要求。

The Company strictly abided by the requirements of “annual report on supply chain due diligence” in Step 5 of LBMA Responsible Gold and Silver Guidance.

公司每年通過深圳市點金貴金屬精煉有限公司供應鏈盡職調查政策進行公示。

The Company publicizes the supply chain due diligence policy of Shenzhen Point Gold Refining Co., Ltd. every year.

根據2022年的盡職調查結果，無交易方需要進行風險緩解的管理策略。在2022年中，沒有識別出關于黃金、白銀供應鏈的零容忍風險和高風險，且沒有需要“暫停合作”或“終止合作”的交易方。供應鏈盡職管理合規報告將在公司官方網站進行公示。

The management strategy of risk mitigation for counterparties was not needed according to the due diligence result in 2022. In 2022, no zero tolerance risk and high risk about gold and silver supply chain were identified, without counterparties requiring “suspend cooperation” or “terminate cooperation”. The due diligence management compliance report of supply chain will be publicized on the official website of the Company.

四、管理結論

IV. Management conclusion

 綜上所述，在報告年度截至于2022年12月31日的財年內，根據《倫敦金銀市場協會（LBMA）可靠黃金、白銀指導原則》的要求，深圳市點金貴金屬精煉有限公司實施了有效的管理制度、程序、流程和實踐。深圳市點金貴金屬精煉有限公司致力于不斷的改進提升，所有的糾正措施將在內部進行定期監測。糾正性行動計劃單獨傳達給LBMA執行機構，以及《倫敦金銀市場協會（LBMA）可靠黃金、白銀指導原則》的管理人員。

In conclusion, in the financial year ending December 31, 2022, Shenzhen Point Gold Refining Co., Ltd. implemented effective management systems, procedures, processes and practices in accordance with the requirements of the London Bullion Market Association (LBMA) Responsible Gold and Silver Guidance. Shenzhen Point Gold Refining Co., Ltd. is committed to continuous improvement and all corrective measures will be regularly monitored internally. The corrective action plan is communicated separately to implementing agencies of LBMA and the management personnel of the London Bullion Market Association (LBMA) Responsible Gold and Silver Guidance.

五、其他報告批注

V. Other report comments

如果本報告用戶希望就本報告向深圳市點金貴金屬精煉有限公司進行任何反饋，則可以通過郵箱gzcx1259@163.com聯系企業相關部門。

If users of this report wish to provide any feedback to Shenzhen Point Gold Refining Co., Ltd. with respect to this report, please contact relevant department of the Enterprise by E-mail ：gzcx1259@163.com。