基本内部控制政策

丸红株式会社(以下简称“丸红株式会社”)“Marubeni”)寻求通过符合其公司信条和管理理念*的业务活动来稳定地增加和最大化公司价值,并建立一个稳定而可持续的集团业务基础。为此,公司根据《公司法》及其实施指南,制定了以下所述的政策(以下简称““基本内部控制政策”) to ensure that all business activities of 丸红 and the business group (hereinafter referred to as the “Marubeni Group”) made up of 丸红 and all 丸红 Group companies (Marubeni’s consolidated subsidiaries and companies deemed as equivalent to subsidiaries; the same shall apply hereinafter) are conducted appropriately. 丸红 regularly reviews the basic internal control policy in response to changes in social conditions so as to realize a system that is more appropriate and efficient.

公司信条
公平(公平而明亮)
创新(积极主动)
和谐(互相尊重,合作)

丸红 Management Philosophy
In accordance with the spirit grounded in “Fairness, Innovation and Harmony,” the 丸红 Group is proudly committed to social and economic development and safeguarding the global environment by conducting fair and upright corporate activities.”

1.确保董事和雇员履行职责符合法律法规和公司章程的必要系统

(1)公司治理

1-董事和董事会

董事会根据法律法规和公司章程的规定,制定与管理有关的重要事项,并对董事履行职责进行监督。为了明确区分执行和监督,董事会主席通常无代表权和业务执行权限,主持董事会会议。董事执行业务运营,并根据董事会根据法律,法规和《公司章程》决定的负责运作情况,每三个月或更多次向董事会报告其履行职责的情况。董事任期为一年,以明确管理责任并根据不断变化的管理环境灵活地建立最佳管理结构。丸红任命外部董事以确保公司治理的有效性。丸红采用高管人员制度来提高业务执行效率,并采用集团首席执行官参与公司的制度’遵守公司的总体管理并监督各个业务部门的整体运营’s management policy.

2- 审计&监事会成员s and the Audit & Supervisory Board

审计&监事会成员根据审计规则对董事执行职责进行审计&监事会与审计准则&监事会成员与审计部门和会计审计员合作行使其法定权力。

(2)合规

1-合规系统

丸红 sets forth code of conduct common for the 丸红 Group such as 丸红 Corporate Principles and 合规 Manual for its Directors and Executive Officers (hereinafter referred to as the “officers”)和员工按照法规进行公司活动。为了实现该目标,它建立了包括履约委员会在内的各种委员会,并采取了各种措施。

2-内部吹哨系统

To provide for a situation in which a person learns of a questionable act from the perspective of compliance and the organizational reporting line does not function for some reason, 丸红 establishes the following compliance reporting and consulting points for the entire 丸红 Group.

(a) 丸红 Hotline* (合规委员会专线和外部法律顾问专线)
The 合规 访问 Point for general compliance matters for the 丸红 Group.

(b)丸红反腐败热线
The 合规 访问 Point for concerns relating to bribery and other serious crimes involving the 丸红 Group and its business partners.

截至2018年8月,“勇气之门”已正式更名为“丸红热线”。

3-与反社会势力的封锁关系

丸红 will stand firm against anti-social activities and forces to social order and public security, and will never form or foster relationships with any organization that poses such threats.

 
(3)内部审计

丸红 establishes the Audit Department directly under the President to study the appropriateness of duty execution by executing person and compliance status and implements internal audit by the Audit Department and self-inspection of company-wide 丸红 under instructions by the Audit Department. The result of internal audit is reported to the Board of Directors on a regular basis.

(4)纪律处分

When the execution of duty by an officer or employee results in violation of law or regulation, 丸红 shall seek judgement of the 管治 and Remuneration Committee, an advisory committee to the Board of Directors with the majority of members being Outside Directors/Audit &对于高级管理人员而言,是监事会成员;对于雇员而言,是奖项与纪律委员会,并按照相关规定采取严格的行动。

2.保存和管理与董事履行职责有关的信息的系统

(1)信息的保存与管理,信息的泄漏预防

根据《信息资产管理条例》  , 丸红 sets forth the assets subject to storage, storage period and employees in charge of managing the information regarding information related to execution of duties by 长官 and employees to develop a system to store and manage information and prevent information leakage.

(2)浏览信息

The 长官 and Audit &监事会成员s may browse such information assets at all time.

3.损失风险管理的内部规定及其他相关系统

(1)权责原则

具有职权的高级职员和雇员根据董事会的决议和《职权条例》获得执行职务的必要权限,并在给定范围内管理与执行职务有关的风险,并对结果承担责任。

(2)审批制度

重要项目之类的单个项目由投资与信贷委员会审议,提交给公司管理委员会,并由总统根据《职务授权条例》批准  林吉批准程序条例。根据法律法规,公司章程和项目的重要性,它们将成为董事会批准的主题。需要定期向公司管理委员会报告诸如新业务等重要项目的进度,以加强个人风险管理。

(3)风险评估

From the perspective of dispersing company-wide risks, 丸红 implements integrated risk management to grasp risks that can be quantified such as credit and investment risks regarding countries and regions, industries, markets and customers. 丸红 implements management of qualitative risks including reputation risks and information security risks, which are difficult to quantify, through enhancement of compliance structure.

(4)应急管理

In preparation for occurrence of a serious issues such as a natural disaster, 丸红 formulates a business continuity plan. When a serious situation actually occurs, 丸红 establishes an emergency task force with the President as the head based on the said plan and makes decisions on and implement concrete measures to limit the damage and loss to the minimum.

4.确保董事有效执行职责所必需的系统

(1)经营方针,经营战略和经营计划

To ensure efficient execution of duties by Directors, 丸红 sets forth goals shared by all Directors and employees at the 丸红 Group such as management policy, management strategy and management plan and instill them, while establishing concrete targets for individual 长官 and employees should implement for achieving the goals.

(2)企业管理委员会

To ensure efficient execution of duties, 丸红 establishes the Corporate Management Committee and deliberates on the highest-order policy regarding management and important company-wide matters.

(3)业务组和企业员工组

丸红 introduces the Business Group system and delegates authority to Group CEOs to enable a structure that facilitates swift decision-making regarding products in charge in Japan and abroad. Further, the Corporate Staff Group manages, checks and supports the Business Group in each specialized fields to enable efficient execution of duties.

(4)明确权限,职责和责任

董事会由董事会决定负责人,并在各个法规中明确规定了每位官员和每个员工的角色,权限,职责和决策规则。

5.确保集团适当运作所必需的系统

(1) 丸红 Group operation structure

丸红 shall stipulate necessary systems including a system for appropriate reporting to 丸红 regarding managers in charge of grasping business status of 丸红 Group companies, giving instructions and supervising, guidelines regarding the management system of 丸红 Group companies and execution of duties by Directors etc. of each 丸红 Group company, a system regarding appropriate management of risk of losses at 丸红 Group companies, a system for ensuring efficient execution of duties by Directors, etc. of 丸红 Group companies and a system for ensuring 丸红 Group companies’ compliance with laws and regulations in order to enhance internal control of the entire 丸红 Group, improve business performance and progress management. 丸红 Group companies shall ask for advice from 丸红 regarding important management-related matters and report to 丸红.

(2)合规

The 合规 Committee and other committees shall support and give guidance regarding compliance activities by 丸红 Group companies. 丸红 Hotline* and 丸红 Anti-Corruption Hotline shall be available for 长官 and employees of all 丸红 Group companies.

截至2018年8月,“勇气之门”已正式更名为“丸红热线”。

(3)制定确保财务报告和资产安全的制度

丸红 Group shall develop, through activities, etc. of the Internal Control Committee, necessary systems for ensuring reliability and continuous monitoring of financial reporting such as consolidated financial statements as well as a system for ensuring appropriate acquisition, storage and disposal of assets held by 丸红 Group companies. It shall also establish the Disclosure Committee and develop a necessary system for information disclosure in an appropriate and timely manner.

(4)审核

审计Department carries out visiting audit at 丸红 Group companies and reports the result to the Board of Directors. The Audit &监事会成员s and Accounting Auditor independently carry out audit or accounting audit at 丸红 Group companies.

6.与协助审计工作的员工有关的事项&监事会成员,以及有关这些雇员与董事之间的独立性的事项

(1)建立审计&监事会成员’s Office

丸红 establishes the Audit & 监事会成员’办事处并任命专职工作人员协助审计工作&监事会成员s.

(2) Personnel affairs of the Audit &监事会成员’s Office staff

人事主管应执行审计人事&监事会成员’通过听取审计师的意见,办公室(人员变动,评估,纪律处分等)&监事会成员s in advance and upon receiving their consent.

7. Systems for Directors and employees to report to Audit &监事会成员s and other systems for reports to Audit &监事会成员s

(1)审计&监事会成员s attending important meetings

审计&监事会成员s shall attend the Board of Directors Meetings and receive reports on execution of duties and other important matters and also attend the Corporate Management Committee and other important meetings.

(2) Reporting by 长官 and employees to the Audit &监事会成员s

总裁与审计署举行会议&监事会成员定期报告执行情况并交换意见。其他董事,集团首席执行官,首席运营官和企业员工集团总经理向审计报告其职责执行情况&监事会成员s every year. 丸红 develops a system for 董事,审计&监事会成员s and employees of 丸红 Group companies, or those who received a report from them, to report directly or indirectly to the Audit &监事会成员。尽管有上述规定,审计&监事会成员s may seek report from 长官 and employees whenever necessary. 丸红 has in place a system to ensure that the person who made a report to the Audit &监事会成员 would not be treated unfairly at 丸红 or 丸红 Group companies because of the concerned report.

8.确保审计有效审计所必需的其他系统&监事会成员

(1)与审计部门,会计审计师和审计师的合作&监事会成员 of 丸红 Group companies

审计&监事会成员s receive respective audit plans in advance from the Audit Department and Accounting Auditor, hold regular meetings to exchange opinions regarding audit policy and audit result reports. 审计&监事会成员与审计署合作&监事会成员s of 丸红 Group companies through Group Auditor Liaison Meeting and exchange information regarding the development of internal control at each company and their operations.

(2)任命外部专家

审计&监事会成员s independently has a contract with a corporate lawyer, and if the Audit & 监事会成员s approve its necessity, they can appoint external advisors such as certified public accountants.

(3)审计相关费用

丸红 shall pay expenses arising from the execution of duties by the Audit &监事会成员s, including the cost of having outside experts described above in response to request by the Audit &监事会成员s, through a prescribed procedure and allocate for it in budget.