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深圳市点金贵金属精炼有限公司2022年度供应链尽职管理合规报告(二)

  发表时间:2023-03-21 17:15:13     浏览:311

深圳市点金贵金属精炼有限公司

Shenzhen Point Gold Refining Co., Ltd. 

2022年度

Year 2022

黄金、白银供应链尽职管理合规报告

Due Diligence Management Compliance Report of Gold and Silver Supply Chain

 

2023年1月10日

January 10, 2023

 

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:深圳市宝安区石岩街道上屋社区坑尾大道35号磁通厂厂房1一层

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

年终报告:2022年度LBMA供应链尽职管理合规报告

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

报告日期:2023年1月10日

Report date: January 10, 2023

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 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!

点金贵金属工厂地处宝安区石岩街道坑尾大道35号,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70吨以上,白银提纯量年可达到100吨以上。

The Factory of Point Gold is located in No.35 Kengwei Boulevard, Shiyan Sub-district, Baoan 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、交易方情况概述

II. Overview of counterparties

公司金银原料主要来源是从社会中回收的以旧首饰以及投资金锭和银锭为主的回收金和回收银

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、合规情况概述

III. Overview of compliance

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

The Company 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《黄金、白银负责任采购供应链管理政策》,该政策涵盖了经合组织《关于来自受冲突影响和高风险地区矿石的负责任供应链尽职调查指南》附录II中的所有风险,并扩展至反恐怖主义融资、环境、社会和治理的风险,该政策已经被风险合规总监批复并以中英文的形式在公布于公司官网链接:http://www.kmfgold.com/news/gongsixinwen/111.html,并已经传达给所有的内部员工,以及所有黄金和白银的交易方,所有的传达记录也被存档保留。

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.kmfgold.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,确保黄金、白银的负责任采购。同时,公司建立的申诉渠道也列入了政策中以识别供应链中任何其它潜在的风险。

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.

公司每年审查一次政策的内容,根据实际情况和行业标准的要求对政策进行更新。

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(采掘业透明度倡议)原则及标准,并承诺遵守EITI(采掘业透明度倡议)的原则。

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

公司建立了《反洗钱和反恐怖主义融资的规章制度》,确保公司自身不涉及洗钱和恐怖主义融资的风险。

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.管理架构

2. Management structure

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

The Company 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《黄金、白银负责任采购尽责管理程序》《供应链尽职管理政策》,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 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 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,建立交易方尽职调查档案,并定期对重要交易方进行现场调查。

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 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 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20221213日对公司2022年度黄金白银的尽职调查管理体系进行了管理评审,输出了管理评审报告并将该报告汇报给了合规风险总监和高级管理层。 

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.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 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

所有的交易方都会被进行资信调查,通过尽职调查问卷收集和审查交易方资质、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;交易方送的每一批来料,都有入库单,表明产品类型、重量、验收人员和交易方签字确认;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 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 will supervise 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 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、交易方尽职调查表、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 shall be 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。2022516日与1222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。在202233日,公司也组织了关于遵守EITI的培训并保留的相应的培训记录。

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以配合政府部门的监管。

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.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

公司鼓励与交易方建立基于信任和互认的长期关系,特别是遵守经合组织《关于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。公司与交易方都要严格遵守合同和法律的规定,协助交易方更大程度的建立尽职调查能力。公司在2022510日已经组织黄金白银的交易方进行了尽职调查的培训以提高他们在尽职调查上的能力,培训签到表和照片均已保留并存档。

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.

   公司所有交易方都签署《交易方社会责任承诺书》,并将遵守公司《黄金、白银负责任采购尽责管理程序》的承诺加入了采购合同中与交易方签订,以确保黄金、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 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/gongsixinwen/165.html,公布电话和邮箱,允许员工和外部利益相关者表达关于黄金白银负责任供应链与采矿、贸易、加工和出口情况有关的疑虑以及对供应链或任何新识别出的风险的担忧。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申诉方的隐私,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/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年公司未接到内部员工和外部利益相关者的申诉。

In 2022, the Company received no complaints from internal 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.

1. 识别受冲突影响和高风险区域

1. Identity conflict-affected and high-risk areas

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),以充分识别黄金白银供应链中的零容忍风险和高风险,并对识别出的风险进行评估和管理。

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《受冲突影响和高风险区域的识别程序》中,主要引用了以下的资源来识别公司供应链中的受冲突影响和高风险区域(CAHRAs):

The 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. 联合国制裁清单

1. United Nations sanctions list

2. 多德弗兰克法案第1502

2. Article 1502 of the Dodd Frank Act

3. 欧盟CAHRA清单

3. EU CAHRA List

4. 《海德堡晴雨表》

4. Heidelberg Conflict Barometer

5. 《脆弱国家指数》

5. Fragile States Index

6. 联合国人权事务高级专员办事处

6. United Nations Human Rights Office of the High Commissioner

7. 反洗钱金融行动特别工作组(简称FATF)报告

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

8. 高风险黄金中心/转运中心和高洗钱风险国家/地区的可靠市场情报

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

上述引用的资源确保至少每年更新一次,或在上述资源更新时进行受冲突影响和高风险区域(CAHRAs)的重新评估。

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,主要从中国以及中国香港市场采购首饰和投资金/银锭的回收物料,结合上述资源的查看,中国和中国香港地区均不属于受冲突影响和高风险区域,因此,在2022年年度,公司的黄金和白银供应链中均未识别出受冲突影响和高风险区域(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. 风险评估标准

2. Risk assessment criteria

根据最新版本的LBMA黄金、白银责任指南的要求,以及公司采购的物料类型(再生金和再生银),公司要识别再生金和再生银的供应链中是否存在以下零容忍风险和高风险,这包括:

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:

Ø 零容忍的风险:

Ø Zero tolerance risks:

1. 以违反国际制裁(包括但不吸纳与联合国、欧盟、英国和美国制裁)的方式采购再生金/

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/银的供应对手方、其他已知的上游公司或其最终受益人(UBO)是已知的洗钱者、欺诈者或恐怖分子,或曾严重侵犯人权,或直接或间接支持非法非国家武装组织

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

Ø 高风险:

Ø High risks:

1. 基于位置的风险, 再生金/银:

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

a. 来自于CAHRA,或曾在该 CAHRA 过境或通过该 CAHRA 运输

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

b. 据称来自已知或合理怀疑来自 CAHRA 的黄金/白银过境的国家/地区及/或据称来自黄金/白银出口量有限的国家/地区

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. 基于供应商的风险,交易对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. 在具有高洗钱风险的国家/地区运营

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

b. 具有符合基于位置高风险标准的股东或 UBO 或其他黄金/白银供应权益

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

c. 具有身为政治人物 (PEP) UBO

c. have UBO as politically exposed persons (PEP)

d. 从事高风险商业活动(如军火、赌博和娱乐业、古董和艺术、教派及其领袖)

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

e. 已知在过去 12 个月曾从高风险国家/地区采购黄金/白银

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

f. 与供应链中的供应商或对手方之间有重要且无法解释的运输路线

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

3. 基于物料类型的风险,再生金/银:

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

a. 来自具有高风险供应链的中间精炼厂或交易商或从具有高风险供应链的中间精炼厂采购的交易对手方

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

3. 评估供应链风险

3. Assess supply chain risks

为了充分的了解交易方以识别风险,公司建立了《了解您的交易方问卷表》,并通过以下措施对供应链进行尽职调查,以建立交易方档案。对于新的交易方,需要在签订合同之前完成以下流程并完成交易方档案的建立工作。

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)资质验证。对于所有交易方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 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)建立交易方档案。对交易方基本情况、股东信息、实际控股人、交易方管理层架构、提供原料类型及产地、计划精炼贵金属类型、与其交易方结算方式、 其交易方概况等信息进行详细调查、反洗钱和反恐怖主义融资、负责任采购尽职调查情况、并尽可能的将供应链调查向交易方的上游延伸,来了解供应链、供应商、所涉及的国家和地区以及物料是否存在零容忍的风险和高风险。

(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)建立来料登记簿。对交易方当批次来料的日期、重量、原料来源、主要上游交易方进行尽职调查,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 counterparties 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,向交易方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 counterparties. Besides, the customers are required to sign on the policy.

公司建立了《尽职调查检查表》和《风险评估表》,结合收集到的信息,对每一个交易方及其物料进行风险评估,当识别出任何零容忍的风险时,部门合规专员应立即上报合规风控专员,由合规风控专员上报合规总监,并立即终止与交易方现有的业务合作。对于识别出的任何高风险,公司使用《现场拜访清单》通过现场拜访的形式对交易方进行加强型尽职调查,以确定是否存在任何的高风险。

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.

公司收集到了所有黄金白银供应商的《了解您的交易方》,收集了供应链的相关信息并完成了《尽职调查检查表》和《风险评估表》,根据上述风险评估标准对每条供应链进行了风险评估,在2022年黄金和白银的供应链中未识别出零容忍的风险和高风险。

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. 向高级管理层报告风险评估

4. Report risk assessment to the senior management

公司建立风险评估报告制度,将风险评估的结果汇报给合规总监,并根据风险评估的结果制定并实施相应的风险缓解计划。公司已经将2022年的风险评估结果汇报给风险总监,且已汇报给公司高级管理层。

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 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。2022年为未识别并评估出零容忍风险和高风险,故无需建立风险缓解计划并执行。

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.

公司根据LBMA黄金、白银责任指南最新版本的要求,建立了供应链风险减缓程序,并按照以下方式制定风险缓解策略,这包括:

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. 一旦发现零容忍的风险,公司将立即与交易对手方终止现有的业务合作关系,并将该问题汇报给合规总监。

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. 在经过加强型尽职调查后,供应链中出现如下风险时,立即终止与供应商的合作:

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

a. 洗钱、恐怖主义融资。

a. Money laundering and terrorist financing.

b. 严重侵犯人权。

b. Serious violations of human rights.

c. 对非法非国家武装集团的直接或间接支持。

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

d. 对矿物来源的欺诈性虚假陈述,或者认为这种可能性过高。

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

3. 如果尽职调查结果不完全令人满意,或怀疑尽职调查结果存在以下可能性时,在执行风险缓解的过程中暂时停止与供应商的合作。一旦从供应商处获取到解决怀疑的信息以及回应后,在风险合规总监批复后,可恢复与供应商的合作:

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. 洗钱、恐怖主义融资。

a. Money laundering and terrorist financing.

b. 严重侵犯人权。

b. Serious violations of human rights.

c. 对非法非国家武装集团的直接或间接支持。

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

d. 对矿物来源的欺诈性虚假陈述,或者认为这种可能性过高

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

e. 严重违反环境、健康、安全、劳工和社区相关的地方法和/ESG 风险,极有可能造成严重不利影响。

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. 如果尽职调查结果不完全令人满意,或认为虽然存在以下情况,但对手方已作出合理和善意的努力,可在执行风险缓解的过程中继续保持与供应商的合作:

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. 贿赂

a. Bribery

b. 非欺诈性误报矿物产地

b. Non-fraudulent misreporting of mineral origin

c. 未支付应付政府的税收、费用和特许权使用费

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

d. 严重违反环境、健康、安全、劳工和社区相关的地方法和/ESG 风险,极有可能造成严重不利影响。

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.

对于任何高风险或疑似高风险的来料,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。

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.

同时,公司也制定了风险缓解计划执行的监控流程,对计划的执行制定定量指标和时间节点,以确保风险缓解计划的有效执行。一旦出现新的风险或公司的供应链结构和/或交易方发生变化时,公司会重新进行风险评估并结合实际情况调整风险缓解计划,以确保有效的风险管理。风险缓解的进展和结果也需要按照程序的规定会高给风险总监。

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 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:安排独立第三方财务审计。

We have fully complied with Step 4: Arrange for an independent third-party financial 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2023年聘请RCS对公司2022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 Global to audit the Company’s 2022 supply chain due diligence system in 2023.

2015年开始,公司每年均聘请独立的第三方审计机构对财务进行审计,并出具审计报告。  

Since 2015, the Company has hired an independent third-party audit institution 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 publicizes the supply chain due diligence policy of Shenzhen Point Gold Refining Co., Ltd. every year.

根据2022年的尽职调查结果,无交易方需要进行风险缓解的管理策略。在2022年中,没有识别出关于黄金、白银供应链的零容忍风险和高风险,且没有需要暂停合作终止合作的交易方。供应链尽职管理合规报告将在公司官方网站进行公示。

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、管理结论

IV. Management conclusion

 综上所述,在报告年度截至于20221231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, 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gzcx1259@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 :gzcx1259@163.com。