深圳市点金贵金属精炼有限公司

2021年度供应链尽职管理合规报告

Shenzhen Point Gold Refining Co., Ltd. 

2021Due Diligence Management Compliance Report of Supply Chain

公司名称：深圳市点金贵金属精炼有限公司

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

位    置：深圳市龙岗区横岗街道西坑社区西坑村潭面路3号厂房

Address: Factory Building 1, No.3 Tanmian Road, Xikeng Village, Xikeng Community, Henggang Street, Longgang District, Shenzhen City

年终报告：2021年度LBMA供应链尽职管理合规报告

Year-end report: 2021 LBMA Due Diligence Management Compliance Report of Supply Chain

报告日期：2022年1月12日

Report date: January 12, 2022

报告负责人：施巍  

Person in charge of the Report: Shi Wei

报告人职务：合规风控总监  13066888690@163.com

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

一、公司概况

I. Company profile

深圳市点金贵金属精炼有限公司（以下简称点金贵金属）成立于2015年，注册资本1.5亿人民币。公司立足于贵金属深加工及贸易，涉及了贵金属精炼的创新、再生、安全环保、绿色发展及智慧社会等各个方面，形成了经济效益高和研发能力高的“双高”企业优势。与此同时，点金贵金属持有多个国家政策性准入牌照和资质，为企业未来发展奠定了坚实的基础！

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 metal refining, such as innovation, regeneration, 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!

 产品注册商标“金牛”牌，2019年成为上海黄金交易所正式会员，开始为上海黄金交易所提供标准金锭（金条），主要的产品有为上金所提供AU99.99 的1000g、AU99.99的100g、50g金条，2020年自主设计开发“金牛金条”品牌系列投资金产品在黄金市场进行销售，自投放市场以来，产品合格率为100%，顾客投诉为0，顾客满意率为100%。

The registered trademark of the product is the “Gold Bull” brand. In 2019, Point Gold became a full member of Shanghai Gold Exchange and began to provide standard gold ingots (gold bars) for Shanghai Gold Exchange. The main products include 1000g gold bars of AU99.99, 100g and 50g small gold bars of AU99.99 for Shanghai Gold Exchange. In 2020, it independently designed and developed the “Gold Bull” brand series of investment gold products for sale in the gold market. Since the launch of the products into the market, the product qualification rate, the customer complaint and the customer satisfaction rate are 100%, 0 and 100% respectively.

点金贵金属工厂地处深圳市龙岗区横岗街道西坑社区西坑村潭面路3号厂房，厂内拥有上百名专业人员，整个生产流程可实现70%自动化，并有针对性的解决生产环节涉及的环保、金资源综合回收、生产废水零排放三大技术难题，形成黄金产业的循环经济发展模式。产品生产线涵盖金、银、钯、铂等贵金属，数十种形态品质，上百种规格。点金工厂设备先进，技术领先。截至目前，点金贵金属黄金提纯量年可达到80吨以上，银提纯量年可达到60吨以上。

The Refinery of Point Gold is located in Factory Building 1, No.3 Tanmian Road, Xikeng Village, Xikeng Community, Henggang Street, Longgang District, Shenzhen City. The refinery has 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 gold 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 refinery of Point Gold is equipped with advanced equipment and leading technique. The annual gold refining quantity and the annual silver refining quantity of Point Gold can reach more than 80 tons and more than 60 tons respectively.

 二、供应商情况概述

II. Overview of suppliers

公司金银原料主要来源是从社会中回收的以旧首饰为主的合质金银。

The gold and silver materials of the Company are the crude gold and silver recycled from the society, mainly the used jewelry.

三、合规情况概述

III. Overview of compliance

公司对所有供应商进行尽职的供应链调查，要求所有供应商提供的原料来源合法、合规。

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

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 with 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。

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

公司严格遵守LBMA黄金、白银责任指南第一步“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 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

公司通过并出台了一项供应链尽职调查政策，该政策符合经合组织《来自受冲突影响和高风险地区矿石负责任供应链尽职调查指南》并扩展至环境和可持续性责任，该政策在企业内外部公布于官网链接：http://www.kmfgold.com/news/jituanyaowen/106.html。

The Supply Chain Due Diligence Policy has been approved and issued by the Company, which complies with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and extends to environmental and sustainability responsibilities. The Policy is publicly published on company website with link: http://www.kmfgold.com/news/jituanyaowen/106.html.

政策要求公司及其供应商严格遵守国家关于职工权利、环境保护、公平交易等各项法律法规，积极参与供应链尽职调查工作，确保矿产金银、再生金银来源符合LBMA尽职调查管理要求，并作出承诺，拒绝来自侵犯人权、冲突地区、贿赂、洗钱、恐怖主义融资、非法开采、世界遗产遗址、采用汞开采等高风险地区的黄金、白银。

The Policy requires the Company and its suppliers 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 minerals of gold and silver and recycled gold and silver meet the LBMA’s due diligence management requirements. Besides, The Policy requires the Company and its suppliers 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.

2.管理架构

2. Management structure

公司已经建立了内部管理制度，按照出台的政策对管理、作用和职责、内部审计、沟通进行界定、并开展尽职调查体系的管理评审。

The Company has established an internal management system to define the management, roles and responsibilities, internal audit and communication according to the issued policy while carrying out the management review of due diligence system.

公司已于2021年11月10进行了管理评审，并将管理评审结果汇报给了合规总监。

The Company conducted a management review on November 10, 2021, with the management review results reported to the Compliance Director.

2.1规章制度方面

2.1 Rules and regulations

公司根据《LBMA负责任的黄金（白银）指南》制订了《供应链尽职管理办法》《供应链尽职管理政策》，主要明确供应链尽职调查组织架构、职责、高风险地区定义，制定高风险供应链评估标准、调查处理程序、交易监控、文件保存等内容。上述制度通过合规风控总监、董事长、董事会审批后以红头文件的形式下发，作为文控处理。

The Company has formulated the Due Diligence Management Measures of Supply Chain 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 evaluation standards, investigation and handling procedures, transaction monitoring, document preservation, etc. The above systems have been 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职责与权限

2.2 Responsibility and authority

公司设置合规风控总监、合规风控专员、合规专员。

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

合规风控总监由公司副总经理负责公司供应链尽职调查工作，建立健全供应链尽职调查管理体系，监督供应链尽职调查流程，协调处理供应链尽职调查中的异常情况，审批合规报告。

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.

合规风控专员指定营运板块的财务部负责人担任，负责有关供应链尽职调查管理的所有事项。负责制定并更新供应链尽职调查政策、制度，负责制定高风险供应链评判标准和执行供应链尽职调查措施，指导、协调、报告公司风险评估、应对和实施等情况，监督、检查各部门的落实情况并考核，汇报供应链尽职调查中的异常情况。同时，对供应链尽职调查进行审核，并评估尽职调查是否充分，必要时收集额外文件或信息。负责有关责任供应链的员工培训，编制并更新供应链政策，并向高级管理人员提供用于履行职责的适当信息。

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 evaluation 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.

合规专员由业务部、物流部、财务部、工厂指派，负责严格执行供应链尽职调查措施和高风险供应链评判标准，收集并保存足够的供应链证明文件，建立供应商尽职调查档案，并定期对重要供应商进行现场调查。

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 evaluation standards, the collection and retention of sufficient supply chain supporting documents, the establishment of supplier due diligence files and the regular on-site investigation on important suppliers.

公司制定了对合规风控专员、合规专员的问责机制，通过监督与检查，确保供应链尽职调查工作得到有效的实施，规避高风险供应链的交易。要求相关专员定期向高级管理人员汇报供应链尽职调查情况，并及时召开内部会议。

The Company has 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 are required to regularly report the supply chain due diligence to senior managers and convene internal meetings in time.

3.强有力的内部追溯体系

3. Strong internal traceability systems

公司建立了一套供应链可追溯体系，收集和维护每一批产品的供应链信息，为每一批出库的产品分配唯一编号。

The Company has 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供应链可追溯体系

3.1 Supply chain traceability systems

所有的供应商都会被进行资信调查，通过尽职调查问卷收集和审查供应商资质、业务运营、股东信息和物料来源等资信调查通过后签订合同，约定原料合法，符合LBMA尽职调查政策；供应商送的每一批来料，都有入库单，表明产品类型、重量、验收人员和供应商签字确认；熔炼取样化验，最后形成标准金银锭，分配唯一编号，通过上海黄金交易所进行交易。

The credit investigation has been implemented on all suppliers. 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 then 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 suppliers, have been 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.

公司对所有交易情况进行监督，确保交易与供应链调查一致。

The Company has supervised all transactions to ensure the consistency between the transactions and the supply chain investigation.

公司对供应链尽职调查进行检查，每批来料编号唯一，生产可追溯，对于所有的原料入库均保留完整的单据资料，对于入库的金料保存有入库单、检验单、财务凭证等；对于入库的银料保存有来料入库单、检验单、财务凭证等。明确各个部门应在日常工作中收集保存的资料，由业务部、检测部、财务部对相关单据进行保存，并定期将相关资料送至档案室进行存档，保存期限均高于5年。

The Company has inspected the due diligence of the supply chain. Each batch of incoming materials was provided with unique number and traceable production information. Complete documents and data have been kept for all raw materials warehousing, and the gold materials received were provided with warehouse-in sheet, inspection sheet, financial vouchers, etc.; while the silver materials received were provided with incoming material warehouse-in sheet, inspection sheet, financial vouchers, etc. Besides, it is necessary to clarify the data that each department has collected and saved in daily work. The Business Department, Testing Department and Finance Department have saved 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维护资料

3.2 Maintenance of data

在业务开展中，客户的身份证、身份验证资料、营业执照、资质验证资料、供应商尽职调查表、每一批次的入库单、出库单、检测单等相关记录保存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 have been kept for more than 5 years.

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公司年度培训计划当中，组织公司重点岗位以及合规专员对供应链尽职调查管理的要求、内容以及LBMA负责任的黄金、白银指南进行培训，确保供应链尽职调查管理工作落到实处。2021年3月16日与11月22日组织了两次对公司各相关部门人员与工厂管理人员、生产人员的LBMA相关知识培训。

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 March 16 and November 22, 2021.

 3.4通过官方银行渠道付款

3.4 Payment through official bank channels

公司在支付货款时，由市场部门发起资金事项联签程序，通过公司基本户所在的银行网上付款，并打印银行回单作为凭证附件保留。

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.

4.强化合作，协助黄金、白银供应链交易方建立尽职调查能力

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

公司鼓励与供应商建立基于信任和互认的长期关系，特别是遵守经合组织《来自受冲突影响和高风险地区矿石负责任供应链尽职调查指南》并扩展至环境和可持续性责任的供应商。

The Company encourages long-term relationships based on trust and mutual recognition with suppliers, especially those suppliers 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.

公司将黄金、白银供应链的政策与要求通过电子邮件等方式传达给相关交易方，提高供应链交易方建立尽职调查能力，支持EITI原则。公司与供应商都要严格遵守合同和法律的规定，协助供应商更大程度的建立尽职调查能力。

The Company has forwarded 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 suppliers strictly abide by the provisions of the contract and the law, with assistance to be provided for suppliers to establish due diligence capability to a greater extent.

公司所有供应商都签署《供应商社会责任承诺书》，承诺黄金、白银来源合法、合规，符合LBMA规定。对于公司销售的大客户要备案其下游客户的发票，规避偷逃税款风险。

All suppliers of the Company have signed the Supplier’s Social Responsibility Commitment to promise that the sources of gold and silver are legal and compliant in line with LBMA’s regulations. Major customers trading with the Company all have the invoices of their downstream customers filed to avoid the risk of tax evasion.

5.建立机密申诉机制

5. Establish a confidential complaint mechanism

公司利用官方网站链接：

http://www.kmfgold.com/news/jituanyaowen/106.html，公布电话和邮箱，允许员工和外部利益相关者表达关于负责任供应链与采矿、贸易、加工和出口情况有关的疑虑对供应链或任何新的识别风险的担忧。公司建立了完善的申诉处理程序，并在整个申诉过程中保护员工隐私，对举报人信息保密，杜绝任何行为的打击报复。

The Company uses the official website link: http://www.kmfgold.com/news/jituanyaowen/106.html to publish the telephone number and email and allow employees and external stakeholders to express their doubts about the responsible 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 employees’ privacy throughout the appeal process and keep the informant’s information confidential to further eliminate retaliation for any behavior.

2021年公司未接到员工和外部利益相关者的申诉。

In 2021, the Company received no complaints from employees and external stakeholders.

第二步 供应链风险的识别与评估

Step 2: Identify and assess risk in the supply chain

合规声明与要求：

Compliance Statement with Requirement:

我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。

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

公司严格遵守LBMA黄金、白银责任指南第二步“供应链风险的识别与评估”的要求，制定了受冲突影响和高风险区域的识别程序（包括标准、引用资源和流程），制定了高风险供应链的判定标准和对识别出来的风险的处理程序，充分对供应链中的风险进行识别、评估和缓解。2021年度，公司来料均为来自国内回收金银，根据公司受冲突影响和高风险区域的识别程序判定中国为低风险区域，未发现高风险供应链。

The Company strictly abided by the requirements of “identifying and assessing risk in the supply chain” in Step 2 of LBMA Responsible Gold and Silver Guidance and has formulated the identification procedures (including standards, referenced resources and processes) for conflict-affected and high-risk areas, and the judgment standard of the high-risk supply chain as well as the treatment procedures for the identified risks, so as to fully identify, evaluate and mitigate the risks in the supply chain. In 2021, the incoming materials of the Company were all from domestic recycled gold and Silver, and China was determined as a low-risk area according to the identification procedures for the Company’s conflict-affected and high-risk areas, no high-risk supply chain found.

1.识别供应链风险

1. Identify supply chain risks

根据经合组织《来自受冲突影响和高风险地区矿石负责任供应链尽职调查指南》并扩展至环境和可持续性责任，黄金与白银冶炼公司识别相关风险，密切关注来自侵犯人权、武装冲突、非法开采、开采利用汞以及源于世界遗产遗址等地区的黄金、白银，以及用于贿赂、洗钱、恐怖主义融资等行为的黄金、白银。公司为每个供应商建立供应商档案，根据公司的风险状况进行了调查，在与其签合同之前完成供应商档案的建立工作。

According to the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and the extension to environmental and sustainability responsibilities, gold and silver smelting companies identify relevant risks and pay close attention to gold and silver from places involving human rights violations, armed conflict, illegal mining, mining and utilization of mercury and world heritage sites, as well as gold and silver used for bribery, money laundering, terrorist financing and other acts. The Company established supplier files for each supplier and conducted the investigation according to the Company’s risk status. The Company completed the establishment of supplier files before signing contracts with the suppliers.

2.评估供应链风险

2. Assess supply chain risks

2.1供应链调查

2.1 Supply chain investigation

公司通过以下措施对供应链进行尽职调查，并完成了尽职调查问卷：

The Company conducts due diligence on the supply chain through the following measures with the completed due diligence questionnaire:

（1）资质验证。对于所有供应商均进行供应链的尽职管理调查，在进行合作前要求合作方提供相应的资质证明文件，法人客户提供营业执照，个人客户提供身份证复印件，矿山客户还需要提供采矿许可证、环评认证以及关注矿工佩戴劳保、健康安全交易、职业病体检。

  (1) Qualification verification. For all suppliers, the due diligence management investigation of the supply chain have been 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 labor protection appliances, health and safety transactions and physical examination of occupational diseases.

（2）建立供应商档案。对供应商基本情况、股东信息、实际控股人、供应商管理层架构、提供原料类型及产地、计划精炼贵金属类型、与其供应商结算方式、 其供应商概况等信息进行详细调查，并尽可能的将供应链调查向供应商的上游延伸，最终确定其风险等级，对于涉及高风险标准的供应商终止合作。

  (2) Establish supplier files. A detailed investigation is required to be carried out for the Supplier’s basic information, shareholder information, actual controller, supplier management structure, type and origin of raw materials provided, type of precious metals planned to be refined, settlement method with suppliers, supplier profile and other information. The Company extends the supply chain investigation to the upstream of the supplier as far as possible to finally determine its risk level and terminates cooperation with suppliers involving high-risk standards.

（3）建立来料登记簿。对供应商当批次来料的日期、重量、原料来源、主要上游供应商进行尽职调查，判断其来料风险等级。

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

（4）建立客户专项调研报告工作流程。在走访客户时，对原料来源进行追溯，向供应商传达黄金与白银冶炼公司尽职管理政策，并要求其在政策上签字。

  (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 suppliers. Besides, the customers are required to sign the policy.

2.2 受冲突影响和高风险地区的判定。公司制定了受冲突影响和高风险地区的识别流程。公司将列入欧盟的受冲突影响和高风险地区清单、多德弗兰克法案中指明的国家、FATF国际反洗钱和反恐融资组织的灰名单中的国家/地区定于为高风险国家/地区。

2.2 Determination of conflict-affected and high-risk areas. The Company has developed an identification process for conflict-affected and high-risk areas. The Company identifies the countries/regions included in the list of conflict-affected and high-risk areas of the European Union, the countries specified in the Dodd-Frank Act and the included in the FATF gray list as the high-risk countries/regions.

2.3高风险供应链

2.3 High-risk supply chain

根据LBMA和OECD相关规定，结合公司实际情况，特规定如下高风险供应链评判标准：

According to the relevant regulations of LBMA and OECD and in combination with the actual situation of the Company, the following judgment criteria for a high-risk supply chain are specially specified:

（1）矿产金银或再生金银来源于、中转或者运经受冲突影响和高风险地区；

  (1) Mined gold and silver or recycled gold and silver come from or are transferred or transported through conflict-affected and high-risk areas;

（2）矿产金银声称来源于一个已知储量有限、资源有限或预计产量有限的国家；

  (2) Mined gold and silver are claimed to come from a country with limited known reserves, limited resources or limited expected production;

（3）再生金银来源于已知的冲突影响和高风险地区，或者有理由怀疑经此地区中转的；

  (3) Recycled gold and silver come from known conflict-affected and high-risk areas, or are transferred through such areas with some reason to suspect;

（4）在供应链中的公司或者其他已知的上游公司位于一个有着洗钱、犯罪和贪污高风险的国家；

  (4) The companies in the supply chain or other known upstream companies are located in a country with a high risk of money laundering, crime and corruption;

（5）在供应链中的公司或其他已知的上游公司的收益所有人是政治敏感人物；

  (5) The beneficial owners of the companies in the supply chain or other known upstream companies are politically sensitive persons;

（6）在供应链中的公司或其他已知的上游公司积极参与高风险商业活动（例如武器、赌博、赌业、古董和艺术品、钻石等），宗教和宗教领袖的；

  (6) Companies in the supply chain or other known upstream companies actively participate in high-risk business activities (such as weapons, gambling, casinos, antiques and works of art, diamonds), or act as the religions and religious leaders;

（7）矿产金银来源于国内手续不全、非法开采的小型矿山，以及开采黄金、白银源于手工开采；

  (7) Mined gold and silver come from small mines with incomplete domestic procedures and illegal mining and the mining of gold and silver comes from manual mining;

（8）矿产金银或再生金银利用汞生产而得；

  (8) Mined gold and silver or recycled gold and silver are produced by using mercury;

（9）不遵守环境和可持续发展法律要求，矿产金银或再生金银源于世界遗产遗址或国内自然生态保护区；

  (9) The environmental and sustainable development laws are not obeyed and the mined gold and silver or recycled gold and silver come from world heritage sites or domestic natural ecological reserves;

（10）其他高风险情况。

  (10) Other high-risk situations.

当上述评判标准任何一条客观存在时，则该供应链被判定为高风险供应链。部门合规专员应立即准备材料上报合规风控专员，由合规风控专员上报合规总监，由合规总监批准采取应对措施，停止交易，消除风险。

When any of the above judgment criteria exists objectively, the supply chain is judged as a high-risk supply chain. The Department Compliance Officer immediately prepares materials and reports them to the Compliance Risk Control Officer who reports them to the Compliance Director for approval. Then, the Compliance Director takes countermeasures, stop trading and eliminate risks.

2.4 公司建立风险评估流程，对公司黄金、白银供应商风险进行评估：

2.4 The Company establishes a risk assessment process to assess the risks of the Company’s gold and silver suppliers:

由财务部、人力资源部负责对风险事件造成的损失进行量化评估，对相关责任人追究其责任，对风险事件跟踪调查，消除危险源，减少损失。

The Financial Department and Human Resources Department are in charge of the quantitative assessment of the losses resulted from risk events, and are responsible for holding relevant responsible persons  accountable, tracking and investigating risk events, so as to eliminate hazard sources and reduce losses

公司通过对上游原料供应商的尽职调查，向供应商宣传“OECD关于在受冲突影响和高危地区合格供应链的尽职调查指南”，提醒和督促上游原料供应商合法、合规经营，不向原料需求商出售以下高风险原料：

Through the due diligence on upstream suppliers of raw material, the Company publicizes the “OECD Guidelines on Due Diligence on Qualified Supply Chains in Conflict-Affected and High-Risk Areas” to suppliers, as well as reminds and urges upstream suppliers of raw material to conduct business in a legal and compliant manner, avoiding to sell the following raw materials with high risk to demanders:

（1）与黄金/白银开采、运输和交易有关的系统化、广泛化的侵犯人权行为，强制劳役、童工、残酷，非人道和羞辱虐待；

  (1) Involving systematic and widespread human rights violations related to gold/silver mining, transportation and trading, forced labor, child labor, as well as cruel, inhuman and humiliating abuse;

（2）有战争犯罪，违反国际人权法，人权犯罪或种族屠杀；

  (2) Involving war crimes, violations of international human rights law, human rights crimes or genocide;

（3）直接或间接的支持非政府武装集团、公共或私人安全部队，购买贵金属或提供协助的（参考OECD冲突影响地区和高风险地区矿产供应链尽职调查指南黄金、白银附录中的定义）；

  (3) Directly or indirectly supporting non-governmental armed groups, public or private security forces, purchasing precious metals or providing assistance (Refer to the definition in the appendix of gold and silver in the OECD Guidance on Due Diligence on Mineral Supply Chain in Conflict-Affected Areas and High-Risk Areas);

（4）贿赂而来或者是掩盖黄金、白银真实来源；

  (4) Obtaining from bribe or hiding the true source of gold and silver;

（5）存在洗钱或自高风险、冲突地区采购贵金属；

  (5)  Involving money laundering or purchasing precious metals from high-risk and conflict-hit areas;

（6）存在恐怖主义融资；

  (6)  Involving terrorist financing;

（7）存在加剧冲突；

  (7)  Involving aggravation of conflicts;

（8）可能开采黄金利用汞生产而得；

  (8) Possibility of mining and producing gold with the use of mercury;

（9）可能不遵守环境和可持续发展法律要求，开采黄金源于世界遗产遗址或国内生态自然保护区；

  (9)  Possibility of not compliance with legal requirements regarding environmental protection and sustainable development, mining gold from world heritage sites or domestic natural ecological reserves;

（10）存在矿产资源开发过程中引起的土壤侵蚀、水土流失、土地沙漠化。地面沉降、塌陷，山体崩塌、滑坡、泥石流等地质灾害；

  (10)  Involving soil erosion, water & soil loss and land desertification caused by the development of mineral resources, land subsidence, collapse, mountain collapse, landslide, debris flow and other geological disasters;

 （11）存在废渣、废水、废气排放对水体、土壤、空气的污染。对野生动植物资源和自然地质地貌景观的破坏、危及公民健康和财产损害。

  (11)  Involving pollution of waste residue, wastewater and waste gas to water, soil and air, destruction of wildlife resources and natural geomorphological landforms, risk to public health and property damage.

3.向高级管理层报告风险评估

3. Report risk assessment to the senior management

公司建立风险评估报告制度，当供应链调查发现来自高风险区域，被评估为高风险供应链时，停止该交易并上报合规总监。2021年度评估所有黄金、白银供应商均为低风险。

The Company establishes the risk assessment report system. When the supply chain investigation indicates that it comes from a high-risk area and is assessed as a high-risk supply chain, the transaction shall be stopped and reported to the Compliance Director. In 2021, all gold and silver suppliers were assessed as low-risk suppliers.

第三步 设计并实施策略来应对已识别的风险

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

合规声明与要求：

Compliance Statement with Requirement:

我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。

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

公司严格遵守LBMA黄金、白银责任指南第三步“设计并实施策略来应对已识别的风险”的要求。2021年未发现高风险供应链，不需要做风险缓解。

The Company strictly abided by the requirements of “designing and implementing a management strategy to respond to identified risks” in Step 3 of LBMA Responsible Gold and Silver Guidance. No high-risk supply chains were found in 2021, so risk mitigation is not required.

公司制订了《供应链风险减缓管理办法》制定了风险缓解策略，包括（i）在继续交易的同时减轻风险；（ii）在暂停交易的同时减轻风险；或（iii）终止交易，并作为文控管理，约定了在供应商评估及日常业务开展过程中发现的违规情况的处理方式；规范了发现供应商存在高风险行为的处理步骤；明确了尽职管理各级组织、人员的责任，向高级管理人员实施进度跟进。

The Company has formulated the Management Measures for Supply Chain Risk Mitigation and put forward the risk mitigation strategies, including (i) reducing risks while continuing transactions; (ii) mitigating risks while suspending transactions; or (iii) terminating the transaction as document control, which stipulates the treatment methods for violations found in the supplier assessment and daily business development. Besides, the processing steps of high-risk behaviors of suppliers are regulated and the responsibilities of organizations and personnel at all levels for due diligence management are clarified for the implementation of progress follow-up by senior managers.

疑似高风险来料后，对其进行单独登记，并告知精炼车间，对其原料单独熔炼，在整个工艺流程中不与其他客户混合，对由其原料生产的成品金银进行单独编号，并在金库中与其他成品金银分区域存放。

After the suspected high-risk incoming materials are found, they 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.

当供应链调查发现来自高风险区域时，要做加强型尽职调查，包括实地评估，评估政策中的风险。当供应链尽职调查发现可能来自高风险区域，则需立即暂停该矿产金银、再生金银的冶炼，直至供应商在6个月之内提供可证明其并不可能存在的额外数据或信息为止。若在6个月之内仍未提供相关证据，则需立即停止该交易并上报至有关人员。

When the supply chain investigation indicates that it comes from a high-risk area, it is necessary to conduct enhanced due diligence, including on-site assessment of the risks in the policy. When the due diligence of the supply chain indicates that it may come from high-risk areas, it is necessary to immediately suspend the smelting of the mined gold and silver and recycled gold and silver until the supplier provides additional data or information that can prove its impossible existence within 6 months. If relevant evidence is not provided within 6 months, the transaction shall be stopped immediately and reported to relevant personnel.

提供的资料包括：

The information provided includes:

（1）提供证明不存在有关矿产金银、再生金银提取、运输或贸易的系统性或广泛人权侵犯行为的政府性文件，如供应商所在地相关公安或商务部门出具的合法性证明等；

  (1) Provide government documents proving that there are no systematic or widespread human rights violations related to the extraction, transportation or trade of the mined gold and silver and recycled gold and silver, such as the legitimacy certificate issued by the relevant public security organs or commercial organs in the place where the supplier is located;

（2）提供并未向非法武装组织提供直接或间接支持的证明文件；

  (2) Provide documentary evidence that no direct or indirect support has been provided to illegal armed groups;

（3）提供并未通过欺诈掩盖矿产金银或再生金银的原产地证明文件，如相关政府部门出具的原产地证明；

  (3) Provide certificates of origin that do not cover the mined gold and silver and recycled gold and silver through fraud, such as certificates of origin issued by relevant government sectors;

（4）提供不存在洗钱或恐怖主义融资的证明文件；

  (4) Provide documentary evidence that there is no money laundering or terrorist financing;

（5）提供国内小型矿山资质证明文件；

  (5) Provide qualification certificates of domestic small mines;

（6）提供能够证明开采黄金、白银不是利用汞生产而得资料；

  (6) Provide information that can prove that the mining of gold and silver is not produced by using mercury;

（7）提供环境和可持续发展相关方针政策、制度文件以及通过有关部门环评报告；

  (7) Provide the guidelines, policies and system documents related to environment and sustainable development and the obtained environmental impact assessment report of relevant organizations;

第四步 对精炼商的尽职调查实践开展独立的第三方审计。

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

合规声明与要求：

Compliance Statement with Requirement:

我公司已经充分遵守第4步：安排独立第三方审计。

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

公司严格遵守LBMA黄金、白银责任指南第四步“对精炼商的尽职调查实践开展独立的第三方审计”的要求，于2022年聘请RCS对公司2021年度供应链尽职体系进行审计。                                                                                                          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 to audit the Company’s 2021 supply chain due diligence system in 2022.

自2015年开始，公司每年均聘请独立的第三方审计机构（深圳市永铭会计师事务所）对财务进行审计，并出具审计报告。  

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

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 with Requirement:

我公司已经充分遵守第5步：有关供应链尽职调查的报告。

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

公司严格遵守LBMA黄金、白银责任指南第五步“供应链尽职调查年度报告”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.

公司每年通过深圳市点金贵金属精炼有限公司供应链尽职调查政策进行公示。

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

根据2021年的尽职调查结果，无供应商需要进行风险缓解的管理

策略。在2021年年终无黄金、白银评估结果为“暂停合作”或“终止合作”的供应商。供应链尽职管理合规报告将在公司官方网站进行公示。

According to the due diligence results in 2021, no supplier was required to carry out the risk mitigation management strategy. At the end of 2021, there were no suppliers whose assessment results of gold and silver were “suspension of cooperation” or “termination of cooperation”. The Due Diligence Management Compliance Report of Supply Chain will be published on the Company’s official website.

四、管理结论

IV. Management conclusion:

 综上所述，在报告年度截至于2021年12月31日的财年内，根

据《伦敦金银市场协会（LBMA）可靠黄金、白银指导原则》的要求，深圳市点金贵金属精炼有限公司实施了有效的管理制度、程序、流程和实践。深圳市点金贵金属精炼有限公司致力于不断的改进提升，所有的纠正措施将在内部进行定期监测。纠正性行动计划单独传达给LBMA执行机构，以及《伦敦金银市场协会（LBMA）可靠黄金、白银指导原则》的管理人员。

In conclusion, in the financial year ending December 31, 2021, 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、其他报告批注

V. Other report comments

如果本报告用户希望就本报告向深圳市点金贵金属精炼有限公司进行任何反馈，则可以通过邮箱13066888690@163.com联系企业相关部门。

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 13066888690@163.com.