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FINANCIAL MANAGEMENT REGULATIONS

Issued together with Decision No. [NUMBER] dated [DAY/MONTH/YEAR] of [AUTHORITY OR PERSON AUTHORIZED ACCORDING TO THE STATUTES].

CHAPTER I. GENERAL PROVISIONS

Article 1. Purpose
1. Establish principles for managing and utilizing the company's financial resources.
2. Define the responsibilities, authority, and collaborative relationships between individuals and departments.
3. Standardize the processes of budgeting, proposing, reviewing, approving, paying, recording, and reporting.
4. Establish a basis for verification, comparison, explanation, and handling of exceptions.

Article 2. Scope of application
1. Capital and funding management.
2. Managing cash, bank accounts, assets, tools and equipment, and inventory.
3. Managing revenue, expenses, budget, advances, reimbursements, and accounts receivable/payable.
4. Hierarchical structure, payment documentation, payment methods, and exception handling.
5. Managing invoices, documents, data, accounting, reporting, and profit distribution.

Article 3. Scope of Application
This applies to the governing body as stipulated in the charter, the Board of Directors, the finance and accounting department, affiliated units, and individuals involved in transactions within the scope of the regulations.

Article 4. Principles of Financial Management
1. Transactions must serve the legitimate business operations and be consistent with internal policies.
2. Transactions must be within budget, limits, and authorized scope; exceptions require separate approval.
3. Records must be complete, truthful, consistent, and traceable.
4. The roles of proposer, checker, approver, payer, and reconciliation officer must be properly separated.
5. Do not split transactions, alter the nature of transactions, or use intermediaries to circumvent limits or control conditions.
6. All amendments, authorizations, and exceptions must clearly specify the approver, the time limit, and the conditions under which they apply.

CHAPTER II. MANAGEMENT OF CAPITAL, MONEY AND ASSETS

Article 5. Capital and Fund Management
1. The capital of a business includes charter capital, loans, retained earnings, and other legitimate sources.
2. Increases, decreases, mobilization, use, preservation of capital, borrowing, lending, guarantees, mortgages, pledges, capital contributions or divestments must comply with the charter, authority and applicable laws.
3. Financial obligations, loan conditions, collateral, and off-balance sheet commitments must be monitored and reported.
4. Specific capital requirements must be adjusted according to the type of business.

Article 6. Cash Management
1. Businesses shall set limits on cash reserves and the scope of payments permitted in cash for each period.
2. All receipts and payments must be accompanied by receipts and supporting documents; the person receiving or paying the money must confirm receipt in an appropriate manner.
3. The cashier shall not simultaneously be the approver and the bookkeeper of the same transaction, except in cases where an approved clearing control is in place.
4. Conduct periodic and unscheduled fund inventories, and inventory checks when fund managers change; discrepancies must be documented and handled appropriately by the competent authorities.

Article 7. Bank Account Management
1. Only use accounts that are properly opened, registered, and approved for business operations.
2. Separate the persons who create, check, and approve payment orders; access rights must be reviewed periodically.
3. Opening, closing, changing users, limits, or authentication methods must be approved and tracked.
4. Changes to supplier account information must be independently verified before payment is processed.
5. Regularly reconcile bank statements with accounting records and promptly address any discrepancies.

Article 8. Management of assets, tools and equipment and inventory
1. Procurement must be based on needs, plans, budget, and assigned authority.
2. Assets, tools and equipment and inventory must be recorded, coded or identified, handed over and tracked to the person or unit responsible.
3. Import, export, transfer, repair, lending, disposal, or sale must be documented and approved accordingly.
4. Conduct periodic and unscheduled inventories; any discrepancies must be identified, the cause determined, and a solution devised.
5. The recognition, allocation, depreciation, or provision for reserves shall be carried out in accordance with the accounting system and policies of the enterprise.

CHAPTER III. REVENUE, EXPENSES AND BUDGET

Article 9. Revenue Management
1. Track revenue by contract, customer, product or service, recording time, and payment status.
2. Conditions regarding selling prices, discounts, deductions, refunds, transaction cancellations, or revenue adjustments must be stipulated and approved by the competent authority.
3. Revenue, invoices, deliveries or acceptances, and accounts receivable must be reconciled periodically.
4. Revenue whose content or recipient is undetermined must be tracked separately and processed within the prescribed timeframe.

Article 10. Cost Management
1. Each expenditure must specify its purpose, the proposer, the user, the budget, the expenditure center, and the beneficiary, where necessary.
2. Payment records are defined according to the type of transaction and the level of risk.
3. Expenditures exceeding limits, exceeding budgets, lacking documentation, or involving conflicts of interest must follow an exceptional approval process.
4. Spending within budget does not automatically mean following policy; a valid invoice does not automatically make an expense eligible for payment or tax acceptance.
5. Expenses for employees, travel expenses, entertainment, benefits, or regular allowances should be specified in an appendix or specific regulations.

Article 11. Budget preparation and control
1. Budgeting departments use standardized periods, forms, and assumptions.
2. Budgets must have a basis for preparation, a person in charge, a timeframe for use, and monitoring indicators.
3. The finance department will compile, review, analyze, and submit the proposal to the competent authority for approval.
4. Any reallocation, addition, or reduction of the budget must specify the source, reason, and level of approval.
5. Budget overruns or unallocated funds must be explained, supported by a source of funding, and subject to exceptional approval before commitment or payment, except in emergency cases as specifically stipulated.

CHAPTER IV. ADVANCES, DEBTS AND PAYMENTS

Article 12. Advances and Reimbursements
1. Advance payment requests must clearly state the recipient, purpose, amount, validity period, and repayment deadline.
2. Track advances by recipient, purpose, date of issue, and age of the advance.
3. Recipients of advances must use the funds for the intended purpose, submit documentation, and repay any unused funds within the specified timeframe.
4. New advances when old loans are overdue can only be made with exceptional approval.
5. Advance payments with insufficient documentation or misuse of funds will be handled in accordance with internal regulations and relevant laws.

Article 13. Accounts Receivable
1. Determine payment terms, credit limits, and credit sales conditions for each customer group.
2. Track balances, payment deadlines, debt aging, processing status, and responsible person.
3. Record the history of reconciliation, contact, payment commitments, disputes, and recovery measures.
4. Extensions, reductions, cancellations, offsetting, or transfer of debt processing must be justified and approved by the competent authority.
5. Conduct an assessment of the recoverability and handling of provisions in accordance with the company's accounting system and policies.

Article 14. Liabilities
1. Track payment obligations by supplier, contract, purchase order, invoice, delivery or acceptance, and payment schedule.
2. Verify the beneficiary's information, account number, amount, payment terms, and supporting documents before making the payment.
3. Reconcile accounts payable with suppliers periodically or whenever discrepancies arise.
4. There is a mechanism to identify duplicate payments, payments to the wrong beneficiary, unwarranted early payments, or payments made when the documentation is incomplete.
5. Debts that are disputed, overdue, or whose obligations are yet to be determined must be tracked and reported separately.

Article 15. Payment documents and procedures
1. The documentation may include payment requests, contracts, quotations, purchase orders, delivery or acceptance records, invoices, accounts receivable/payable statements, and other supporting documents depending on the type of transaction.
2. The procedure includes receiving documents, checking completeness, checking the budget, reconciling transactions, verifying the beneficiary, approval, payment, and post-payment reconciliation.
3. The minimum required documents and processing timeframes should be specified in an appendix for easy updating.
4. Electronic records, electronic signatures, and approval history are used when compliance with legal regulations and the company's control mechanisms is met.

Article 16. Non-cash payments and payments made by employees on behalf of others.
1. Expenses that are legally required to be paid using non-cash methods must be made using appropriate methods and payment documents must be retained.
2. Businesses must clearly define the scope, limits, and methods of cashless payments; they must not split transactions into smaller amounts to circumvent control or tax conditions.
3. In cases where an employee is assigned or authorized to make payments on their behalf, the assignment or authorization document must specify the person making the payment, the type of transaction, the limit, the required documents, and the settlement deadline.
4. The reimbursement by the enterprise to the employee must be carried out in accordance with the methods, documentation, and conditions applicable to it.
5. Clearing transactions, deferred payments, installment payments, payments through third parties, or special methods must be reviewed by the finance and accounting department before execution.

CHAPTER V. CLASSIFICATION, SEPARATION AND EXCEPTION HANDLING

Article 17. Delegation of Authority
1. Jurisdiction is determined by the type of transaction, value, budget, requesting entity, level of risk, and exceptional circumstances.
2. Detailed limits are specified in the appendix to the approval matrix.
3. The authorized person may only approve within the scope, timeframe, and conditions assigned to them; they may not re-delegate this authority unless the authorization document permits it.
4. Individuals with an interest in a transaction must declare their position and should not participate in verification or approval processes if there is a conflict of interest.
5. Transactions exceeding the authorized level must be referred to the appropriate level; subsequent approval is only applicable in specified cases and must clearly state the reasons.

Article 18. Separation of responsibilities
1. The person making the request does not approve their own expenditure.
2. The person creating or changing the supplier information does not personally approve the change.
3. The person creating and approving the payment order must be independent within the scope permitted by the organization.
4. The person holding the money or assets does not simultaneously verify and confirm the balance under their management.
5. Small businesses lacking sufficient personnel for full separation must design offsetting controls, such as higher-level approvals, independent reconciliation, or periodic reviews.

Article 19. Handling Exceptions and Conflicts of Interest
1. Transactions exceeding budget, exceeding limits, lacking documentation, off-schedule, urgent, or involving conflicts of interest must be marked as exceptions.
2. The applicant must explain the reasons, risks, control measures, and deadline for completing the application.
3. The processing results must include the approver, the time, comments, and accompanying conditions.
4. Recurring exceptions must be compiled for consideration of policy, procedure, or limit adjustments.
5. The person approving the exception must not also be a direct beneficiary of the transaction.

CHAPTER VI. INVOICES, ACCOUNTING, REPORTING AND DATA

Article 20. Electronic invoices and documents
1. Regulations specifying the channels for receiving invoices and supporting documents, the time of receipt, and the person responsible for checking them.
2. Verify the seller's information, buyer's details, amount, tax, content, date of creation, status, and its relationship to the actual transaction.
3. Separate the verification of invoice validity from the verification of expenditures that are in accordance with policy, within budget, and within the authorized scope.
4. Incorrect, flagged, adjusted, or replaced invoices must be processed and evidence retained before payment is processed as per regulations.
5. Granting access rights for data retrieval, export, modification, and storage; critical operations must have an operation history.

Article 21. Organization of accounting work
1. Record, account for, reconcile, and prepare reports according to the applicable enterprise accounting system and selected accounting policies.
2. Businesses shall establish internal accounting procedures or regulations that are appropriate to their operating model, chart of accounts, documents, accounting books, and control responsibilities.
3. Corrections to errors must be based on evidence, including the person making the correction, the person checking it, the time, and the history of the change.
4. Data between accounting, banking, invoices, inventory, assets, liabilities, and business systems must be reconciled periodically.

Article 22. Management Report
1. Budget report compared to reality and the reasons for the discrepancies.
2. Cash flow report and cash flow forecast.
3. Report on accounts receivable, accounts payable, aging of debts, and obligations due.
4. Report on incomplete advances, expenditures lacking documentation, and exceptional transactions.
5. Report assets, inventory, and expenses by department or project, as appropriate.
6. The list of reports, the person who prepares them, the recipient, the deadline, and the data source are specified in the appendix.

Article 23. Record and data storage and access rights
1. Financial and accounting records must be stored in accordance with legal regulations, formats, and methods that meet inspection requirements and timeframes.
2. System and data access is granted based on role, required knowledge, and scope of work.
3. Shared accounts should only be used when absolutely necessary and with measures in place to identify the user.
4. Important data must be backed up, protected, restored, and checked regularly.
5. The provision, export, modification, or deletion of data must be approved and tracked.

CHAPTER VII. PROFIT DISTRIBUTION AND IMPLEMENTATION ORGANIZATION

Article 24. Profit distribution and loss handling
1. Profits are distributed according to the type of business, its charter, and the decisions of the competent authority.
2. The allocation of funds, distribution of profits, or handling of losses shall only be carried out after determining business results, fulfilling obligations, and meeting applicable legal requirements.
3. The documentation must show the basis for calculation, the amount, the recipient, the obligation to deduct or declare, and the approval authority.

Article 25. Examination, Validity and Amendment
1. The finance-accounting department, internal control department, or the unit assigned to monitor the implementation of the regulations.
2. Violations will be considered based on their nature, extent, consequences, and relevant internal regulations.
3. These regulations take effect from [DATE/MONTH/YEAR] and supersede [PREVENTIVE DOCUMENT, IF ANY].
4. All revisions must include the version number, effective date, details of the changes, and the approver.
5. The regulations are reviewed periodically and whenever there are changes to laws, statutes, organization, processes, systems, or business models.
6. Departments, units, and individuals within the scope of application are responsible for implementing this regulation.

[TITLE OF SIGNATORY]

(Signature, full name, and seal if applicable)

[FULL NAME]

FINANCIAL MANAGEMENT REGULATIONS

Issued together with Decision No. [NUMBER] dated [DAY/MONTH/YEAR] of [BOARD OF DIRECTORS/AUTHORIZED ENTITY ACCORDING TO THE STATUTES].

CHAPTER I. GENERAL PROVISIONS

Article 1. Purpose
1. Establish principles for managing and utilizing the company's financial resources.
2. Define the responsibilities, authority, and collaborative relationships between individuals and departments.
3. Standardize the processes of budgeting, proposing, reviewing, approving, paying, recording, and reporting.
4. Establish a basis for verification, comparison, explanation, and handling of exceptions.

Article 2. Scope of application
1. Capital and funding management.
2. Managing cash, bank accounts, assets, tools and equipment, and inventory.
3. Managing revenue, expenses, budget, advances, reimbursements, and accounts receivable/payable.
4. Hierarchical structure, payment documentation, payment methods, and exception handling.
5. Managing invoices, documents, data, accounting, reporting, and profit distribution.

Article 3. Scope of Application
This applies to the General Meeting of Shareholders, the Board of Directors, the Director or General Director, the finance and accounting department, subsidiaries, and related individuals in accordance with the company's charter and authorization.

Article 4. Principles of Financial Management
1. Transactions must serve the legitimate business operations and be consistent with internal policies.
2. Transactions must be within budget, limits, and authorized scope; exceptions require separate approval.
3. Records must be complete, truthful, consistent, and traceable.
4. The roles of proposer, checker, approver, payer, and reconciliation officer must be properly separated.
5. Do not split transactions, alter the nature of transactions, or use intermediaries to circumvent limits or control conditions.
6. All amendments, authorizations, and exceptions must clearly specify the approver, the time limit, and the conditions under which they apply.

CHAPTER II. MANAGEMENT OF CAPITAL, MONEY AND ASSETS

Article 5. Capital and Fund Management
1. The company's capital consists of equity capital, loans, retained earnings, and other legitimate sources of funding.
2. The offering, issuance, repurchase, transfer, or handling of transactions related to shares, bonds, and charter capital must comply with the charter, resolutions, and applicable laws.
3. Loans, lending, guarantees, mortgages, pledges, capital contributions, investments, and divestments must be decided by competent authorities.
4. Transactions with shareholders, managers, and related parties must be identified, disclosed, approved, and recorded in accordance with regulations.
5. The company keeps full track of capital commitments, financial obligations, and collateral.

Article 6. Cash Management
1. Businesses shall set limits on cash reserves and the scope of payments permitted in cash for each period.
2. All receipts and payments must be accompanied by receipts and supporting documents; the person receiving or paying the money must confirm receipt in an appropriate manner.
3. The cashier shall not simultaneously be the approver and the bookkeeper of the same transaction, except in cases where an approved clearing control is in place.
4. Conduct periodic and unscheduled fund inventories, and inventory checks when fund managers change; discrepancies must be documented and handled appropriately by the competent authorities.

Article 7. Bank Account Management
1. Only use accounts that are properly opened, registered, and approved for business operations.
2. Separate the persons who create, check, and approve payment orders; access rights must be reviewed periodically.
3. Opening, closing, changing users, limits, or authentication methods must be approved and tracked.
4. Changes to supplier account information must be independently verified before payment is processed.
5. Regularly reconcile bank statements with accounting records and promptly address any discrepancies.

Article 8. Management of assets, tools and equipment and inventory
1. Procurement must be based on needs, plans, budget, and assigned authority.
2. Assets, tools and equipment and inventory must be recorded, coded or identified, handed over and tracked to the person or unit responsible.
3. Import, export, transfer, repair, lending, disposal, or sale must be documented and approved accordingly.
4. Conduct periodic and unscheduled inventories; any discrepancies must be identified, the cause determined, and a solution devised.
5. The recognition, allocation, depreciation, or provision for reserves shall be carried out in accordance with the accounting system and policies of the enterprise.

CHAPTER III. REVENUE, EXPENSES AND BUDGET

Article 9. Revenue Management
1. Track revenue by contract, customer, product or service, recording time, and payment status.
2. Conditions regarding selling prices, discounts, deductions, refunds, transaction cancellations, or revenue adjustments must be stipulated and approved by the competent authority.
3. Revenue, invoices, deliveries or acceptances, and accounts receivable must be reconciled periodically.
4. Revenue whose content or recipient is undetermined must be tracked separately and processed within the prescribed timeframe.

Article 10. Cost Management
1. Each expenditure must specify its purpose, the proposer, the user, the budget, the expenditure center, and the beneficiary, where necessary.
2. Payment records are defined according to the type of transaction and the level of risk.
3. Expenditures exceeding limits, exceeding budgets, lacking documentation, or involving conflicts of interest must follow an exceptional approval process.
4. Spending within budget does not automatically mean following policy; a valid invoice does not automatically make an expense eligible for payment or tax acceptance.
5. Expenses for employees, travel expenses, entertainment, benefits, or regular allowances should be specified in an appendix or specific regulations.

Article 11. Budget preparation and control
1. Budgeting departments use standardized periods, forms, and assumptions.
2. Budgets must have a basis for preparation, a person in charge, a timeframe for use, and monitoring indicators.
3. The finance department will compile, review, analyze, and submit the proposal to the competent authority for approval.
4. Any reallocation, addition, or reduction of the budget must specify the source, reason, and level of approval.
5. Budget overruns or unallocated funds must be explained, supported by a source of funding, and subject to exceptional approval before commitment or payment, except in emergency cases as specifically stipulated.

CHAPTER IV. ADVANCES, DEBTS AND PAYMENTS

Article 12. Advances and Reimbursements
1. Advance payment requests must clearly state the recipient, purpose, amount, validity period, and repayment deadline.
2. Track advances by recipient, purpose, date of issue, and age of the advance.
3. Recipients of advances must use the funds for the intended purpose, submit documentation, and repay any unused funds within the specified timeframe.
4. New advances when old loans are overdue can only be made with exceptional approval.
5. Advance payments with insufficient documentation or misuse of funds will be handled in accordance with internal regulations and relevant laws.

Article 13. Accounts Receivable
1. Determine payment terms, credit limits, and credit sales conditions for each customer group.
2. Track balances, payment deadlines, debt aging, processing status, and responsible person.
3. Record the history of reconciliation, contact, payment commitments, disputes, and recovery measures.
4. Extensions, reductions, cancellations, offsetting, or transfer of debt processing must be justified and approved by the competent authority.
5. Conduct an assessment of the recoverability and handling of provisions in accordance with the company's accounting system and policies.

Article 14. Liabilities
1. Track payment obligations by supplier, contract, purchase order, invoice, delivery or acceptance, and payment schedule.
2. Verify the beneficiary's information, account number, amount, payment terms, and supporting documents before making the payment.
3. Reconcile accounts payable with suppliers periodically or whenever discrepancies arise.
4. There is a mechanism to identify duplicate payments, payments to the wrong beneficiary, unwarranted early payments, or payments made when the documentation is incomplete.
5. Debts that are disputed, overdue, or whose obligations are yet to be determined must be tracked and reported separately.

Article 15. Payment documents and procedures
1. The documentation may include payment requests, contracts, quotations, purchase orders, delivery or acceptance records, invoices, accounts receivable/payable statements, and other supporting documents depending on the type of transaction.
2. The procedure includes receiving documents, checking completeness, checking the budget, reconciling transactions, verifying the beneficiary, approval, payment, and post-payment reconciliation.
3. The minimum required documents and processing timeframes should be specified in an appendix for easy updating.
4. Electronic records, electronic signatures, and approval history are used when compliance with legal regulations and the company's control mechanisms is met.

Article 16. Non-cash payments and payments made by employees on behalf of others.
1. Expenses that are legally required to be paid using non-cash methods must be made using appropriate methods and payment documents must be retained.
2. Businesses must clearly define the scope, limits, and methods of cashless payments; they must not split transactions into smaller amounts to circumvent control or tax conditions.
3. In cases where an employee is assigned or authorized to make payments on their behalf, the assignment or authorization document must specify the person making the payment, the type of transaction, the limit, the required documents, and the settlement deadline.
4. The reimbursement by the enterprise to the employee must be carried out in accordance with the methods, documentation, and conditions applicable to it.
5. Clearing transactions, deferred payments, installment payments, payments through third parties, or special methods must be reviewed by the finance and accounting department before execution.

CHAPTER V. CLASSIFICATION, SEPARATION AND EXCEPTION HANDLING

Article 17. Delegation of Authority
1. Jurisdiction is determined by the type of transaction, value, budget, requesting entity, level of risk, and exceptional circumstances.
2. Detailed limits are specified in the appendix to the approval matrix.
3. The authorized person may only approve within the scope, timeframe, and conditions assigned to them; they may not re-delegate this authority unless the authorization document permits it.
4. Individuals with an interest in a transaction must declare their position and should not participate in verification or approval processes if there is a conflict of interest.
5. Transactions exceeding the authorized level must be referred to the appropriate level; subsequent approval is only applicable in specified cases and must clearly state the reasons.

Article 18. Separation of responsibilities
1. The person making the request does not approve their own expenditure.
2. The person creating or changing the supplier information does not personally approve the change.
3. The person creating and approving the payment order must be independent within the scope permitted by the organization.
4. The person holding the money or assets does not simultaneously verify and confirm the balance under their management.
5. Small businesses lacking sufficient personnel for full separation must design offsetting controls, such as higher-level approvals, independent reconciliation, or periodic reviews.

Article 19. Handling Exceptions and Conflicts of Interest
1. Transactions exceeding budget, exceeding limits, lacking documentation, off-schedule, urgent, or involving conflicts of interest must be marked as exceptions.
2. The applicant must explain the reasons, risks, control measures, and deadline for completing the application.
3. The processing results must include the approver, the time, comments, and accompanying conditions.
4. Recurring exceptions must be compiled for consideration of policy, procedure, or limit adjustments.
5. The person approving the exception must not also be a direct beneficiary of the transaction.

CHAPTER VI. INVOICES, ACCOUNTING, REPORTING AND DATA

Article 20. Electronic invoices and documents
1. Regulations specifying the channels for receiving invoices and supporting documents, the time of receipt, and the person responsible for checking them.
2. Verify the seller's information, buyer's details, amount, tax, content, date of creation, status, and its relationship to the actual transaction.
3. Separate the verification of invoice validity from the verification of expenditures that are in accordance with policy, within budget, and within the authorized scope.
4. Incorrect, flagged, adjusted, or replaced invoices must be processed and evidence retained before payment is processed as per regulations.
5. Granting access rights for data retrieval, export, modification, and storage; critical operations must have an operation history.

Article 21. Organization of accounting work
1. Record, account for, reconcile, and prepare reports according to the applicable enterprise accounting system and selected accounting policies.
2. Businesses shall establish internal accounting procedures or regulations that are appropriate to their operating model, chart of accounts, documents, accounting books, and control responsibilities.
3. Corrections to errors must be based on evidence, including the person making the correction, the person checking it, the time, and the history of the change.
4. Data between accounting, banking, invoices, inventory, assets, liabilities, and business systems must be reconciled periodically.

Article 22. Management Report
1. Budget report compared to reality and the reasons for the discrepancies.
2. Cash flow report and cash flow forecast.
3. Report on accounts receivable, accounts payable, aging of debts, and obligations due.
4. Report on incomplete advances, expenditures lacking documentation, and exceptional transactions.
5. Report assets, inventory, and expenses by department or project, as appropriate.
6. The list of reports, the person who prepares them, the recipient, the deadline, and the data source are specified in the appendix.

Article 23. Record and data storage and access rights
1. Financial and accounting records must be stored in accordance with legal regulations, formats, and methods that meet inspection requirements and timeframes.
2. System and data access is granted based on role, required knowledge, and scope of work.
3. Shared accounts should only be used when absolutely necessary and with measures in place to identify the user.
4. Important data must be backed up, protected, restored, and checked regularly.
5. The provision, export, modification, or deletion of data must be approved and tracked.

CHAPTER VII. PROFIT DISTRIBUTION AND IMPLEMENTATION ORGANIZATION

Article 24. Profit distribution and loss handling
1. The allocation of funds, distribution of profits, and payment of dividends must be based on business results, financial obligations, charter, and decisions of the General Meeting of Shareholders or the competent authority.
2. Dividends will only be paid when all legal conditions are met and the company guarantees to pay all debts and financial obligations due.
3. The documentation must include the resolution or decision, a list of recipients, the amount, the time and method of payment, and any related tax obligations.
4. The losses will be handled according to the methods and authority stipulated in the regulations and applicable laws.

Article 25. Examination, Validity and Amendment
1. The finance-accounting department, internal control department, or the unit assigned to monitor the implementation of the regulations.
2. Violations will be considered based on their nature, extent, consequences, and relevant internal regulations.
3. These regulations take effect from [DATE/MONTH/YEAR] and supersede [PREVENTIVE DOCUMENT, IF ANY].
4. All revisions must include the version number, effective date, details of the changes, and the approver.
5. The regulations are reviewed periodically and whenever there are changes to laws, statutes, organization, processes, systems, or business models.
6. Departments, units, and individuals within the scope of application are responsible for implementing this regulation.

[TITLE OF SIGNATORY]

(Signature, full name, and seal if applicable)

[FULL NAME]

FINANCIAL MANAGEMENT REGULATIONS

Issued together with Decision No. [NUMBER] dated [DAY/MONTH/YEAR] of [OWNER/CHAIRMAN OF THE COMPANY/BOARD OF MEMBERS/AUTHORIZED ENTITY ACCORDING TO THE STATUTES].

CHAPTER I. GENERAL PROVISIONS

Article 1. Purpose
1. Establish principles for managing and utilizing the company's financial resources.
2. Define the responsibilities, authority, and collaborative relationships between individuals and departments.
3. Standardize the processes of budgeting, proposing, reviewing, approving, paying, recording, and reporting.
4. Establish a basis for verification, comparison, explanation, and handling of exceptions.

Article 2. Scope of application
1. Capital and funding management.
2. Managing cash, bank accounts, assets, tools and equipment, and inventory.
3. Managing revenue, expenses, budget, advances, reimbursements, and accounts receivable/payable.
4. Hierarchical structure, payment documentation, payment methods, and exception handling.
5. Managing invoices, documents, data, accounting, reporting, and profit distribution.

Article 3. Scope of Application
This applies to the company owner, Chairman or Board of Members, Director or General Director, finance and accounting department, subsidiary units, and related individuals as stipulated in the charter.

Article 4. Principles of Financial Management
1. Transactions must serve the legitimate business operations and be consistent with internal policies.
2. Transactions must be within budget, limits, and authorized scope; exceptions require separate approval.
3. Records must be complete, truthful, consistent, and traceable.
4. The roles of proposer, checker, approver, payer, and reconciliation officer must be properly separated.
5. Do not split transactions, alter the nature of transactions, or use intermediaries to circumvent limits or control conditions.
6. All amendments, authorizations, and exceptions must clearly specify the approver, the time limit, and the conditions under which they apply.

CHAPTER II. MANAGEMENT OF CAPITAL, MONEY AND ASSETS

Article 5. Capital and Fund Management
1. The company's capital consists of the registered capital committed by the owners, loans, retained earnings, and other legitimate sources.
2. The contribution, increase, decrease, or adjustment of charter capital must be decided and implemented by the owner or an authorized entity in accordance with the law.
3. Owners are not allowed to withdraw capital through methods other than those permitted by law; transactions between the company and its owners or related parties must be based on clear grounds, conditions, and documentation.
4. Borrowing, lending, guarantees, mortgages, pledges, capital contributions, investments, and divestments must be approved in accordance with the charter.
5. The company keeps separate records of its obligations, receivables, payables, and profit distributions with its owners.

Article 6. Cash Management
1. Businesses shall set limits on cash reserves and the scope of payments permitted in cash for each period.
2. All receipts and payments must be accompanied by receipts and supporting documents; the person receiving or paying the money must confirm receipt in an appropriate manner.
3. The cashier shall not simultaneously be the approver and the bookkeeper of the same transaction, except in cases where an approved clearing control is in place.
4. Conduct periodic and unscheduled fund inventories, and inventory checks when fund managers change; discrepancies must be documented and handled appropriately by the competent authorities.

Article 7. Bank Account Management
1. Only use accounts that are properly opened, registered, and approved for business operations.
2. Separate the persons who create, check, and approve payment orders; access rights must be reviewed periodically.
3. Opening, closing, changing users, limits, or authentication methods must be approved and tracked.
4. Changes to supplier account information must be independently verified before payment is processed.
5. Regularly reconcile bank statements with accounting records and promptly address any discrepancies.

Article 8. Management of assets, tools and equipment and inventory
1. Procurement must be based on needs, plans, budget, and assigned authority.
2. Assets, tools and equipment and inventory must be recorded, coded or identified, handed over and tracked to the person or unit responsible.
3. Import, export, transfer, repair, lending, disposal, or sale must be documented and approved accordingly.
4. Conduct periodic and unscheduled inventories; any discrepancies must be identified, the cause determined, and a solution devised.
5. The recognition, allocation, depreciation, or provision for reserves shall be carried out in accordance with the accounting system and policies of the enterprise.

CHAPTER III. REVENUE, EXPENSES AND BUDGET

Article 9. Revenue Management
1. Track revenue by contract, customer, product or service, recording time, and payment status.
2. Conditions regarding selling prices, discounts, deductions, refunds, transaction cancellations, or revenue adjustments must be stipulated and approved by the competent authority.
3. Revenue, invoices, deliveries or acceptances, and accounts receivable must be reconciled periodically.
4. Revenue whose content or recipient is undetermined must be tracked separately and processed within the prescribed timeframe.

Article 10. Cost Management
1. Each expenditure must specify its purpose, the proposer, the user, the budget, the expenditure center, and the beneficiary, where necessary.
2. Payment records are defined according to the type of transaction and the level of risk.
3. Expenditures exceeding limits, exceeding budgets, lacking documentation, or involving conflicts of interest must follow an exceptional approval process.
4. Spending within budget does not automatically mean following policy; a valid invoice does not automatically make an expense eligible for payment or tax acceptance.
5. Expenses for employees, travel expenses, entertainment, benefits, or regular allowances should be specified in an appendix or specific regulations.

Article 11. Budget preparation and control
1. Budgeting departments use standardized periods, forms, and assumptions.
2. Budgets must have a basis for preparation, a person in charge, a timeframe for use, and monitoring indicators.
3. The finance department will compile, review, analyze, and submit the proposal to the competent authority for approval.
4. Any reallocation, addition, or reduction of the budget must specify the source, reason, and level of approval.
5. Budget overruns or unallocated funds must be explained, supported by a source of funding, and subject to exceptional approval before commitment or payment, except in emergency cases as specifically stipulated.

CHAPTER IV. ADVANCES, DEBTS AND PAYMENTS

Article 12. Advances and Reimbursements
1. Advance payment requests must clearly state the recipient, purpose, amount, validity period, and repayment deadline.
2. Track advances by recipient, purpose, date of issue, and age of the advance.
3. Recipients of advances must use the funds for the intended purpose, submit documentation, and repay any unused funds within the specified timeframe.
4. New advances when old loans are overdue can only be made with exceptional approval.
5. Advance payments with insufficient documentation or misuse of funds will be handled in accordance with internal regulations and relevant laws.

Article 13. Accounts Receivable
1. Determine payment terms, credit limits, and credit sales conditions for each customer group.
2. Track balances, payment deadlines, debt aging, processing status, and responsible person.
3. Record the history of reconciliation, contact, payment commitments, disputes, and recovery measures.
4. Extensions, reductions, cancellations, offsetting, or transfer of debt processing must be justified and approved by the competent authority.
5. Conduct an assessment of the recoverability and handling of provisions in accordance with the company's accounting system and policies.

Article 14. Liabilities
1. Track payment obligations by supplier, contract, purchase order, invoice, delivery or acceptance, and payment schedule.
2. Verify the beneficiary's information, account number, amount, payment terms, and supporting documents before making the payment.
3. Reconcile accounts payable with suppliers periodically or whenever discrepancies arise.
4. There is a mechanism to identify duplicate payments, payments to the wrong beneficiary, unwarranted early payments, or payments made when the documentation is incomplete.
5. Debts that are disputed, overdue, or whose obligations are yet to be determined must be tracked and reported separately.

Article 15. Payment documents and procedures
1. The documentation may include payment requests, contracts, quotations, purchase orders, delivery or acceptance records, invoices, accounts receivable/payable statements, and other supporting documents depending on the type of transaction.
2. The procedure includes receiving documents, checking completeness, checking the budget, reconciling transactions, verifying the beneficiary, approval, payment, and post-payment reconciliation.
3. The minimum required documents and processing timeframes should be specified in an appendix for easy updating.
4. Electronic records, electronic signatures, and approval history are used when compliance with legal regulations and the company's control mechanisms is met.

Article 16. Non-cash payments and payments made by employees on behalf of others.
1. Expenses that are legally required to be paid using non-cash methods must be made using appropriate methods and payment documents must be retained.
2. Businesses must clearly define the scope, limits, and methods of cashless payments; they must not split transactions into smaller amounts to circumvent control or tax conditions.
3. In cases where an employee is assigned or authorized to make payments on their behalf, the assignment or authorization document must specify the person making the payment, the type of transaction, the limit, the required documents, and the settlement deadline.
4. The reimbursement by the enterprise to the employee must be carried out in accordance with the methods, documentation, and conditions applicable to it.
5. Clearing transactions, deferred payments, installment payments, payments through third parties, or special methods must be reviewed by the finance and accounting department before execution.

CHAPTER V. CLASSIFICATION, SEPARATION AND EXCEPTION HANDLING

Article 17. Delegation of Authority
1. Jurisdiction is determined by the type of transaction, value, budget, requesting entity, level of risk, and exceptional circumstances.
2. Detailed limits are specified in the appendix to the approval matrix.
3. The authorized person may only approve within the scope, timeframe, and conditions assigned to them; they may not re-delegate this authority unless the authorization document permits it.
4. Individuals with an interest in a transaction must declare their position and should not participate in verification or approval processes if there is a conflict of interest.
5. Transactions exceeding the authorized level must be referred to the appropriate level; subsequent approval is only applicable in specified cases and must clearly state the reasons.

Article 18. Separation of responsibilities
1. The person making the request does not approve their own expenditure.
2. The person creating or changing the supplier information does not personally approve the change.
3. The person creating and approving the payment order must be independent within the scope permitted by the organization.
4. The person holding the money or assets does not simultaneously verify and confirm the balance under their management.
5. Small businesses lacking sufficient personnel for full separation must design offsetting controls, such as higher-level approvals, independent reconciliation, or periodic reviews.

Article 19. Handling Exceptions and Conflicts of Interest
1. Transactions exceeding budget, exceeding limits, lacking documentation, off-schedule, urgent, or involving conflicts of interest must be marked as exceptions.
2. The applicant must explain the reasons, risks, control measures, and deadline for completing the application.
3. The processing results must include the approver, the time, comments, and accompanying conditions.
4. Recurring exceptions must be compiled for consideration of policy, procedure, or limit adjustments.
5. The person approving the exception must not also be a direct beneficiary of the transaction.

CHAPTER VI. INVOICES, ACCOUNTING, REPORTING AND DATA

Article 20. Electronic invoices and documents
1. Regulations specifying the channels for receiving invoices and supporting documents, the time of receipt, and the person responsible for checking them.
2. Verify the seller's information, buyer's details, amount, tax, content, date of creation, status, and its relationship to the actual transaction.
3. Separate the verification of invoice validity from the verification of expenditures that are in accordance with policy, within budget, and within the authorized scope.
4. Incorrect, flagged, adjusted, or replaced invoices must be processed and evidence retained before payment is processed as per regulations.
5. Granting access rights for data retrieval, export, modification, and storage; critical operations must have an operation history.

Article 21. Organization of accounting work
1. Record, account for, reconcile, and prepare reports according to the applicable enterprise accounting system and selected accounting policies.
2. Businesses shall establish internal accounting procedures or regulations that are appropriate to their operating model, chart of accounts, documents, accounting books, and control responsibilities.
3. Corrections to errors must be based on evidence, including the person making the correction, the person checking it, the time, and the history of the change.
4. Data between accounting, banking, invoices, inventory, assets, liabilities, and business systems must be reconciled periodically.

Article 22. Management Report
1. Budget report compared to reality and the reasons for the discrepancies.
2. Cash flow report and cash flow forecast.
3. Report on accounts receivable, accounts payable, aging of debts, and obligations due.
4. Report on incomplete advances, expenditures lacking documentation, and exceptional transactions.
5. Report assets, inventory, and expenses by department or project, as appropriate.
6. The list of reports, the person who prepares them, the recipient, the deadline, and the data source are specified in the appendix.

Article 23. Record and data storage and access rights
1. Financial and accounting records must be stored in accordance with legal regulations, formats, and methods that meet inspection requirements and timeframes.
2. System and data access is granted based on role, required knowledge, and scope of work.
3. Shared accounts should only be used when absolutely necessary and with measures in place to identify the user.
4. Important data must be backed up, protected, restored, and checked regularly.
5. The provision, export, modification, or deletion of data must be approved and tracked.

CHAPTER VII. PROFIT DISTRIBUTION AND IMPLEMENTATION ORGANIZATION

Article 24. Profit distribution and loss handling
1. Profits after fulfilling financial obligations are distributed according to the decision of the company owner and the articles of incorporation.
2. The allocation of funds, transfer of profits to owners, or handling of losses must be supported by a decision and complete documentation.
3. Profits will not be distributed if the company cannot guarantee the full payment of its debts and financial obligations as due.
4. Distribution transactions must be recorded, declared, and tax obligations fulfilled in accordance with applicable laws.

Article 25. Examination, Validity and Amendment
1. The finance-accounting department, internal control department, or the unit assigned to monitor the implementation of the regulations.
2. Violations will be considered based on their nature, extent, consequences, and relevant internal regulations.
3. These regulations take effect from [DATE/MONTH/YEAR] and supersede [PREVENTIVE DOCUMENT, IF ANY].
4. All revisions must include the version number, effective date, details of the changes, and the approver.
5. The regulations are reviewed periodically and whenever there are changes to laws, statutes, organization, processes, systems, or business models.
6. Departments, units, and individuals within the scope of application are responsible for implementing this regulation.

[TITLE OF SIGNATORY]

(Signature, full name, and seal if applicable)

[FULL NAME]

FINANCIAL MANAGEMENT REGULATIONS

Issued together with Decision No. [NUMBER] dated [DAY/MONTH/YEAR] of [BOARD OF MEMBERS/AUTHORIZED ENTITY ACCORDING TO THE STATUTES].

CHAPTER I. GENERAL PROVISIONS

Article 1. Purpose
1. Establish principles for managing and utilizing the company's financial resources.
2. Define the responsibilities, authority, and collaborative relationships between individuals and departments.
3. Standardize the processes of budgeting, proposing, reviewing, approving, paying, recording, and reporting.
4. Establish a basis for verification, comparison, explanation, and handling of exceptions.

Article 2. Scope of application
1. Capital and funding management.
2. Managing cash, bank accounts, assets, tools and equipment, and inventory.
3. Managing revenue, expenses, budget, advances, reimbursements, and accounts receivable/payable.
4. Hierarchical structure, payment documentation, payment methods, and exception handling.
5. Managing invoices, documents, data, accounting, reporting, and profit distribution.

Article 3. Scope of Application
This applies to the Board of Members, the Chairman of the Board of Members, the Director or General Director, the finance and accounting department, affiliated units, and relevant individuals as stipulated in the charter.

Article 4. Principles of Financial Management
1. Transactions must serve the legitimate business operations and be consistent with internal policies.
2. Transactions must be within budget, limits, and authorized scope; exceptions require separate approval.
3. Records must be complete, truthful, consistent, and traceable.
4. The roles of proposer, checker, approver, payer, and reconciliation officer must be properly separated.
5. Do not split transactions, alter the nature of transactions, or use intermediaries to circumvent limits or control conditions.
6. All amendments, authorizations, and exceptions must clearly specify the approver, the time limit, and the conditions under which they apply.

CHAPTER II. MANAGEMENT OF CAPITAL, MONEY AND ASSETS

Article 5. Capital and Fund Management
1. The company's capital consists of contributions from members, loans, retained earnings, and other legitimate sources.
2. The contribution, increase, or decrease of charter capital, as well as the repurchase or transfer of capital contributions, must comply with the charter, resolutions of the Board of Members, and applicable laws.
3. Borrowing, lending, guarantees, mortgages, pledges, capital contributions, investments, and divestments must be approved by the competent authority.
4. Transactions with members, managers, or related parties must be identified, disclosed, and conflicts of interest addressed.
5. The company keeps full records of capital contributions, capital contribution obligations, receivables, payables, and related interests of each member.

Article 6. Cash Management
1. Businesses shall set limits on cash reserves and the scope of payments permitted in cash for each period.
2. All receipts and payments must be accompanied by receipts and supporting documents; the person receiving or paying the money must confirm receipt in an appropriate manner.
3. The cashier shall not simultaneously be the approver and the bookkeeper of the same transaction, except in cases where an approved clearing control is in place.
4. Conduct periodic and unscheduled fund inventories, and inventory checks when fund managers change; discrepancies must be documented and handled appropriately by the competent authorities.

Article 7. Bank Account Management
1. Only use accounts that are properly opened, registered, and approved for business operations.
2. Separate the persons who create, check, and approve payment orders; access rights must be reviewed periodically.
3. Opening, closing, changing users, limits, or authentication methods must be approved and tracked.
4. Changes to supplier account information must be independently verified before payment is processed.
5. Regularly reconcile bank statements with accounting records and promptly address any discrepancies.

Article 8. Management of assets, tools and equipment and inventory
1. Procurement must be based on needs, plans, budget, and assigned authority.
2. Assets, tools and equipment and inventory must be recorded, coded or identified, handed over and tracked to the person or unit responsible.
3. Import, export, transfer, repair, lending, disposal, or sale must be documented and approved accordingly.
4. Conduct periodic and unscheduled inventories; any discrepancies must be identified, the cause determined, and a solution devised.
5. The recognition, allocation, depreciation, or provision for reserves shall be carried out in accordance with the accounting system and policies of the enterprise.

CHAPTER III. REVENUE, EXPENSES AND BUDGET

Article 9. Revenue Management
1. Track revenue by contract, customer, product or service, recording time, and payment status.
2. Conditions regarding selling prices, discounts, deductions, refunds, transaction cancellations, or revenue adjustments must be stipulated and approved by the competent authority.
3. Revenue, invoices, deliveries or acceptances, and accounts receivable must be reconciled periodically.
4. Revenue whose content or recipient is undetermined must be tracked separately and processed within the prescribed timeframe.

Article 10. Cost Management
1. Each expenditure must specify its purpose, the proposer, the user, the budget, the expenditure center, and the beneficiary, where necessary.
2. Payment records are defined according to the type of transaction and the level of risk.
3. Expenditures exceeding limits, exceeding budgets, lacking documentation, or involving conflicts of interest must follow an exceptional approval process.
4. Spending within budget does not automatically mean following policy; a valid invoice does not automatically make an expense eligible for payment or tax acceptance.
5. Expenses for employees, travel expenses, entertainment, benefits, or regular allowances should be specified in an appendix or specific regulations.

Article 11. Budget preparation and control
1. Budgeting departments use standardized periods, forms, and assumptions.
2. Budgets must have a basis for preparation, a person in charge, a timeframe for use, and monitoring indicators.
3. The finance department will compile, review, analyze, and submit the proposal to the competent authority for approval.
4. Any reallocation, addition, or reduction of the budget must specify the source, reason, and level of approval.
5. Budget overruns or unallocated funds must be explained, supported by a source of funding, and subject to exceptional approval before commitment or payment, except in emergency cases as specifically stipulated.

CHAPTER IV. ADVANCES, DEBTS AND PAYMENTS

Article 12. Advances and Reimbursements
1. Advance payment requests must clearly state the recipient, purpose, amount, validity period, and repayment deadline.
2. Track advances by recipient, purpose, date of issue, and age of the advance.
3. Recipients of advances must use the funds for the intended purpose, submit documentation, and repay any unused funds within the specified timeframe.
4. New advances when old loans are overdue can only be made with exceptional approval.
5. Advance payments with insufficient documentation or misuse of funds will be handled in accordance with internal regulations and relevant laws.

Article 13. Accounts Receivable
1. Determine payment terms, credit limits, and credit sales conditions for each customer group.
2. Track balances, payment deadlines, debt aging, processing status, and responsible person.
3. Record the history of reconciliation, contact, payment commitments, disputes, and recovery measures.
4. Extensions, reductions, cancellations, offsetting, or transfer of debt processing must be justified and approved by the competent authority.
5. Conduct an assessment of the recoverability and handling of provisions in accordance with the company's accounting system and policies.

Article 14. Liabilities
1. Track payment obligations by supplier, contract, purchase order, invoice, delivery or acceptance, and payment schedule.
2. Verify the beneficiary's information, account number, amount, payment terms, and supporting documents before making the payment.
3. Reconcile accounts payable with suppliers periodically or whenever discrepancies arise.
4. There is a mechanism to identify duplicate payments, payments to the wrong beneficiary, unwarranted early payments, or payments made when the documentation is incomplete.
5. Debts that are disputed, overdue, or whose obligations are yet to be determined must be tracked and reported separately.

Article 15. Payment documents and procedures
1. The documentation may include payment requests, contracts, quotations, purchase orders, delivery or acceptance records, invoices, accounts receivable/payable statements, and other supporting documents depending on the type of transaction.
2. The procedure includes receiving documents, checking completeness, checking the budget, reconciling transactions, verifying the beneficiary, approval, payment, and post-payment reconciliation.
3. The minimum required documents and processing timeframes should be specified in an appendix for easy updating.
4. Electronic records, electronic signatures, and approval history are used when compliance with legal regulations and the company's control mechanisms is met.

Article 16. Non-cash payments and payments made by employees on behalf of others.
1. Expenses that are legally required to be paid using non-cash methods must be made using appropriate methods and payment documents must be retained.
2. Businesses must clearly define the scope, limits, and methods of cashless payments; they must not split transactions into smaller amounts to circumvent control or tax conditions.
3. In cases where an employee is assigned or authorized to make payments on their behalf, the assignment or authorization document must specify the person making the payment, the type of transaction, the limit, the required documents, and the settlement deadline.
4. The reimbursement by the enterprise to the employee must be carried out in accordance with the methods, documentation, and conditions applicable to it.
5. Clearing transactions, deferred payments, installment payments, payments through third parties, or special methods must be reviewed by the finance and accounting department before execution.

CHAPTER V. CLASSIFICATION, SEPARATION AND EXCEPTION HANDLING

Article 17. Delegation of Authority
1. Jurisdiction is determined by the type of transaction, value, budget, requesting entity, level of risk, and exceptional circumstances.
2. Detailed limits are specified in the appendix to the approval matrix.
3. The authorized person may only approve within the scope, timeframe, and conditions assigned to them; they may not re-delegate this authority unless the authorization document permits it.
4. Individuals with an interest in a transaction must declare their position and should not participate in verification or approval processes if there is a conflict of interest.
5. Transactions exceeding the authorized level must be referred to the appropriate level; subsequent approval is only applicable in specified cases and must clearly state the reasons.

Article 18. Separation of responsibilities
1. The person making the request does not approve their own expenditure.
2. The person creating or changing the supplier information does not personally approve the change.
3. The person creating and approving the payment order must be independent within the scope permitted by the organization.
4. The person holding the money or assets does not simultaneously verify and confirm the balance under their management.
5. Small businesses lacking sufficient personnel for full separation must design offsetting controls, such as higher-level approvals, independent reconciliation, or periodic reviews.

Article 19. Handling Exceptions and Conflicts of Interest
1. Transactions exceeding budget, exceeding limits, lacking documentation, off-schedule, urgent, or involving conflicts of interest must be marked as exceptions.
2. The applicant must explain the reasons, risks, control measures, and deadline for completing the application.
3. The processing results must include the approver, the time, comments, and accompanying conditions.
4. Recurring exceptions must be compiled for consideration of policy, procedure, or limit adjustments.
5. The person approving the exception must not also be a direct beneficiary of the transaction.

CHAPTER VI. INVOICES, ACCOUNTING, REPORTING AND DATA

Article 20. Electronic invoices and documents
1. Regulations specifying the channels for receiving invoices and supporting documents, the time of receipt, and the person responsible for checking them.
2. Verify the seller's information, buyer's details, amount, tax, content, date of creation, status, and its relationship to the actual transaction.
3. Separate the verification of invoice validity from the verification of expenditures that are in accordance with policy, within budget, and within the authorized scope.
4. Incorrect, flagged, adjusted, or replaced invoices must be processed and evidence retained before payment is processed as per regulations.
5. Granting access rights for data retrieval, export, modification, and storage; critical operations must have an operation history.

Article 21. Organization of accounting work
1. Record, account for, reconcile, and prepare reports according to the applicable enterprise accounting system and selected accounting policies.
2. Businesses shall establish internal accounting procedures or regulations that are appropriate to their operating model, chart of accounts, documents, accounting books, and control responsibilities.
3. Corrections to errors must be based on evidence, including the person making the correction, the person checking it, the time, and the history of the change.
4. Data between accounting, banking, invoices, inventory, assets, liabilities, and business systems must be reconciled periodically.

Article 22. Management Report
1. Budget report compared to reality and the reasons for the discrepancies.
2. Cash flow report and cash flow forecast.
3. Report on accounts receivable, accounts payable, aging of debts, and obligations due.
4. Report on incomplete advances, expenditures lacking documentation, and exceptional transactions.
5. Report assets, inventory, and expenses by department or project, as appropriate.
6. The list of reports, the person who prepares them, the recipient, the deadline, and the data source are specified in the appendix.

Article 23. Record and data storage and access rights
1. Financial and accounting records must be stored in accordance with legal regulations, formats, and methods that meet inspection requirements and timeframes.
2. System and data access is granted based on role, required knowledge, and scope of work.
3. Shared accounts should only be used when absolutely necessary and with measures in place to identify the user.
4. Important data must be backed up, protected, restored, and checked regularly.
5. The provision, export, modification, or deletion of data must be approved and tracked.

CHAPTER VII. PROFIT DISTRIBUTION AND IMPLEMENTATION ORGANIZATION

Article 24. Profit distribution and loss handling
1. Profits after fulfilling financial obligations are distributed according to capital contributions or according to the mechanism stipulated in the charter and resolutions of the Board of Members.
2. The allocation of funds, distribution of profits, or handling of losses must be approved by the appropriate authority and have complete documentation.
3. Profits will not be distributed if the company cannot guarantee the full payment of its debts and financial obligations as due.
4. The dividends distributed to members must be recorded, declared, and subject to tax obligations in accordance with applicable laws.

Article 25. Examination, Validity and Amendment
1. The finance-accounting department, internal control department, or the unit assigned to monitor the implementation of the regulations.
2. Violations will be considered based on their nature, extent, consequences, and relevant internal regulations.
3. These regulations take effect from [DATE/MONTH/YEAR] and supersede [PREVENTIVE DOCUMENT, IF ANY].
4. All revisions must include the version number, effective date, details of the changes, and the approver.
5. The regulations are reviewed periodically and whenever there are changes to laws, statutes, organization, processes, systems, or business models.
6. Departments, units, and individuals within the scope of application are responsible for implementing this regulation.

[TITLE OF SIGNATORY]

(Signature, full name, and seal if applicable)

[FULL NAME]