KPMG 佛山市海天调味食品股份有限公司 2023 年度非经营性资金占用及 其他关联资金往来情况的专项说明 半马威华振会计师事务所 (特殊普通合伙) 中国北京 东长安街1号 东方广场毕马威大楼8层 邮政编码:100738 电话 +86(10)8508 5000 传真 +86 (10) 8518 5111 网址 kpmg.com/cn 关于佛山市海天调味食品股份有限公司 2023 年度非经营性资金占用及其他关联资金往来情况的专项说明 毕马威华振专字第 2401512 号 佛山市海天调味食品股份有限公司董事会: KPMG Huazhen LLP 8th Floor. KPMG Tower Oriental Plaza 1 East Chang An Avenue Beijing 100738 China Telephone +86 (10) 8508 5000 +86 (10) 8518 5111 Fax Internet kpmg.com/cn 我们接受委托,按照中国注册会计师审计准则审计了佛山市海天调味食品股份有限公司 (以下简称"海天公司"）2023 年度的财务报表，包括 2023 年 12 月 31 日的 ...

Financial Performance - Revenue in 2023 decreased by 4.10% to RMB 24.56 billion compared to RMB 25.61 billion in 2022[17] - Net profit attributable to shareholders in 2023 decreased by 9.21% to RMB 5.63 billion compared to RMB 6.20 billion in 2022[17] - Operating cash flow in 2023 increased significantly by 92.04% to RMB 7.36 billion compared to RMB 3.83 billion in 2022[17] - Total assets in 2023 increased by 12.81% to RMB 38.42 billion compared to RMB 34.06 billion in 2022[17] - Basic earnings per share in 2023 decreased by 9.01% to RMB 1.01 compared to RMB 1.11 in 2022[18] - Weighted average return on equity in 2023 decreased by 4.80 percentage points to 20.72% compared to 25.52% in 2022[18] - Revenue in Q4 2023 was RMB 5.91 billion, with net profit attributable to shareholders of RMB 1.30 billion[20] - Non-recurring gains and losses in 2023 amounted to RMB 231.96 million, primarily from financial asset gains and government subsidies[21] - The company's financial products decreased by RMB 240.66 million in 2023, with a positive impact on profit of RMB 230.13 million[22] - Company's revenue in 2023 was 24.559 billion yuan, a decrease of 4.10% year-on-year[26] - Net profit attributable to shareholders in 2023 was 5.627 billion yuan, a decrease of 9.21% year-on-year[26] - Net profit margin in 2023 was 22.97%, a decrease of 1.25 percentage points year-on-year[26] - Revenue for the reporting period was 24.559 billion yuan, a decrease of 4.10% year-on-year[39] - Net profit attributable to shareholders was 5.627 billion yuan, a decrease of 9.21% year-on-year[39] - Net cash flow from operating activities increased by 92.04% to 7.356 billion yuan[40] - Revenue from the food manufacturing industry was 22.815 billion yuan, a decrease of 4.11% year-on-year[43] - Revenue from soy sauce products was 12.637 billion yuan, a decrease of 8.83% year-on-year[43] - Revenue from online channels was 889.15 million yuan, a decrease of 10.06% year-on-year[44] - The company's overall gross profit margin decreased by 0.96 percentage points to 36.15%[43] - Revenue from the eastern region was 4.354 billion yuan, a decrease of 7.26% year-on-year[43] - Revenue from the northern region was 5.925 billion yuan, a decrease of 4.78% year-on-year[43] - Revenue from other product categories increased by 19.35% to 3.499 billion yuan[43] - Direct material costs for soy sauce decreased by 13.51% to 6,017,257,029.66 yuan, accounting for 83.00% of total costs[48] - Transportation costs decreased by 8.85% to 690,288,866.54 yuan, mainly due to reduced shipment volume and improved logistics efficiency[48] - R&D investment totaled 715,417,649.71 yuan, accounting for 2.91% of total revenue[55] - Sales to the top five customers amounted to 534,733,042.08 yuan, accounting for 2.18% of total sales[51] - Procurement from the top five suppliers amounted to 2,293,918,465.69 yuan, accounting for 17.28% of total procurement[52] - Management expenses increased by 19.00% to 525,684,478.72 yuan, while sales expenses decreased by 5.25% to 1,305,746,731.57 yuan[54] - Operating cash flow increased by 92.04% to 7,355,650,997.74 RMB due to higher contract liabilities and reduced cost and tax payments[59] - Investment cash inflow increased by 17.54% to 14,861,678,187.36 RMB, while outflow decreased by 9.37% to 15,681,677,446.25 RMB[59] - Financing cash inflow increased by 64.87% to 1,567,919,761.88 RMB, while outflow decreased by 11.07% to 4,418,551,686.30 RMB[59] - Revenue from soy sauce products decreased by 8.83% to 12.64 billion RMB, with a gross margin of 42.63%[63] - Online sales revenue decreased by 10.06% to 889.15 million RMB, accounting for 3.90% of total revenue[64] - Total assets increased to RMB 38.42 billion in 2023, up from RMB 34.06 billion in 2022[176] - Monetary funds grew to RMB 21.69 billion in 2023, compared to RMB 18.22 billion in 2022[176] - Inventory increased to RMB 2.62 billion in 2023, up from RMB 2.39 billion in 2022[176] - Fixed assets rose to RMB 4.61 billion in 2023, compared to RMB 4.21 billion in 2022[176] - Contract liabilities surged to RMB 4.53 billion in 2023, up from RMB 2.95 billion in 2022[177] - Total liabilities increased to RMB 9.39 billion in 2023, compared to RMB 7.17 billion in 2022[177] - Share capital increased to RMB 5.56 billion in 2023, up from RMB 4.63 billion in 2022[177] - Accounts receivable grew to RMB 223.15 million in 2023, compared to RMB 188.40 million in 2022[176] - Prepayments decreased to RMB 19.26 million in 2023, down from RMB 25.30 million in 2022[176] - Other receivables increased significantly to RMB 181.57 million in 2023, up from RMB 10.74 million in 2022[176] - Total revenue for 2023 was 24.56 billion RMB, a decrease of 4.1% compared to 25.61 billion RMB in 2022[182] - Net profit attributable to the parent company was 20.28 billion RMB, an increase of 5.1% from 19.29 billion RMB in 2022[178] - Total assets increased by 12.3% to 38.42 billion RMB in 2023 from 34.06 billion RMB in 2022[178] - Cash and cash equivalents grew by 44.9% to 16.54 billion RMB in 2023 from 11.41 billion RMB in 2022[179] - Contract liabilities increased by 54.7% to 4.11 billion RMB in 2023 from 2.66 billion RMB in 2022[180] - R&D expenses decreased by 4.8% to 715.42 million RMB in 2023 from 751.34 million RMB in 2022[182] - Total equity attributable to shareholders rose by 8.1% to 28.53 billion RMB in 2023 from 26.40 billion RMB in 2022[178] - Inventory decreased by 7.5% to 8.89 million RMB in 2023 from 9.62 million RMB in 2022[179] - Accounts receivable decreased by 100% to 0 RMB in 2023 from 0 RMB in 2022[179] - Total liabilities increased by 12.8% to 10.59 billion RMB in 2023 from 9.65 billion RMB in 2022[180] - Net profit attributable to parent company shareholders decreased to 5,626,626,091.97 yuan in 2023 from 6,197,716,943.78 yuan in 2022, a decline of approximately 9.2%[183] - Operating profit dropped to 6,744,787,667.43 yuan in 2023 from 7,352,280,924.22 yuan in 2022, a decrease of about 8.3%[183] - Revenue from parent company operations decreased to 19,775,804,592.11 yuan in 2023 from 20,749,549,648.14 yuan in 2022, a decline of approximately 4.7%[185] - Investment income decreased to 5,049,924,430.08 yuan in 2023 from 6,600,813,357.50 yuan in 2022, a drop of about 23.5%[185] - Basic earnings per share decreased to 1.01 yuan in 2023 from 1.11 yuan in 2022, a decline of approximately 9%[184] - Cash received from sales of goods and services increased to 29,543,161,729.95 yuan in 2023 from 26,757,359,428.31 yuan in 2022, a growth of about 10.4%[187] - R&D expenses decreased to 6,121,755.29 yuan in 2023 from 12,042,434.08 yuan in 2022, a significant drop of approximately 49.2%[185] - Financial income increased to -437,744,935.86 yuan in 2023 from -453,277,324.88 yuan in 2022, an improvement of about 3.4%[185] - Total comprehensive income decreased to 5,642,177,619.52 yuan in 2023 from 6,203,166,580.06 yuan in 2022, a decline of approximately 9%[184] - Income tax expense decreased to 1,096,850,567.11 yuan in 2023 from 1,161,039,435.23 yuan in 2022, a drop of about 5.5%[183] - Operating cash flow increased to 7.36 billion RMB in 2023, up from 3.83 billion RMB in 2022, reflecting strong cash generation from core business activities[188] - Total cash inflows from operating activities reached 29.70 billion RMB in 2023, compared to 26.95 billion RMB in 2022[188] - Cash outflows for purchasing goods and services decreased to 16.63 billion RMB in 2023 from 17.27 billion RMB in 2022[188] - Investment cash inflows totaled 14.86 billion RMB in 2023, up from 12.64 billion RMB in 2022, primarily driven by investment recoveries[188] - Cash outflows for investments decreased to 13.59 billion RMB in 2023 from 15.69 billion RMB in 2022[188] - Net cash flow from financing activities was -2.85 billion RMB in 2023, an improvement from -4.02 billion RMB in 2022[189] - Cash and cash equivalents increased by 3.69 billion RMB in 2023, compared to a decrease of 4.85 billion RMB in 2022[189] - Sales revenue from goods and services reached 24.02 billion RMB in 2023, up from 21.45 billion RMB in 2022[190] - Net cash flow from operating activities turned positive at 2.50 billion RMB in 2023, recovering from -5.19 billion RMB in 2022[190] - Net cash flow from investing activities was 2.46 billion RMB in 2023, down from 7.36 billion RMB in 2022[191] - Total comprehensive income for the year reached RMB 5,626,616,950.06, with minority shareholders' share at RMB 15,560,669.46[192] - The company's total equity increased by RMB 2,148,496,180.90, reaching RMB 29,032,975,592.12 at the end of the year[192] - Undistributed profits grew by RMB 992,792,305.57, totaling RMB 20,278,643,732.19[192] - Capital stock increased by RMB 926,766,757.00, bringing the total to RMB 5,560,600,544.00[192] - The company allocated RMB 463,383,378.50 to surplus reserves[192] - Total equity at the beginning of the year was RMB 26,884,479,411.22, with minority shareholders' equity at RMB 486,802,885.81[192] - The company's capital reserve decreased by RMB 249,997,787.72 due to other capital reductions[192] - Total equity in the previous year was RMB 23,499,848,566.38, with minority shareholders' equity at RMB 98,331,095.55[193] - Comprehensive income for the previous year was RMB 6,203,166,580.06, with minority shareholders' share at RMB 5,449,636.28[193] - Undistributed profits in the previous year increased by RMB 2,364,272,629.08, totaling RMB 16,921,578,797.54[193] - Total comprehensive income for the year reached 5.9 billion RMB, reflecting strong financial performance[195] - The company allocated 3.2 billion RMB for distribution to owners (or shareholders), indicating a significant return to investors[194] - Owner's equity at the end of the period stood at 26.88 billion RMB, showcasing a robust financial position[194] - Capital increase during the period amounted to 926.77 million RMB, contributing to the expansion of the company's capital base[195] - Retained earnings increased by 1.27 billion RMB, highlighting the company's ability to reinvest profits effectively[195] - The company's total assets at the end of the period were 19.96 billion RMB, reflecting substantial growth in resources[196] - Net profit attributable to shareholders was 7.14 billion RMB, demonstrating strong profitability[196] - The company's capital reserve decreased by 250 million RMB, possibly due to strategic financial adjustments[195] - The company's equity structure saw an increase in share capital by 421.26 million RMB, indicating potential new investments or share issuances[196] - The company's financial strategy included a reduction in other comprehensive income by 249.99 million RMB, possibly due to market fluctuations or reclassifications[195] - The ending balance for the current period is RMB 17,553,662,916.04, with specific allocations including RMB 4,633,833,787.00, RMB 178,821,285.41, and RMB 2,316,916,893.50[197] Dividend and Profit Distribution - The company plans to distribute a cash dividend of RMB 6.60 per 10 shares, totaling RMB 3,660,413,152.44 (including tax), with remaining undistributed profits of RMB 8,030,086,992.45 after the distribution[4] - The company's total share capital may change from the date of this report disclosure to the equity distribution record date, but the total distribution amount will remain unchanged, with adjustments made to the per-share distribution ratio[4] - The 2022 profit distribution plan includes a cash dividend of 7.00 yuan per 10 shares and a stock dividend of 2 shares per 10 shares, totaling 3,243,683,650.90 yuan in cash dividends and 926,766,757 stock dividends[109] - Cash dividend amount (including tax) is RMB 3,660,413,152.44, with a dividend payout ratio of 65.06% of the net profit attributable to ordinary shareholders[111] - Total dividend amount (including tax) is RMB 3,910,410,940.16, accounting for 69.50% of the net profit attributable to ordinary shareholders[111] - The company's total share capital increased from 4,633,833,787 shares to 5,560,600,544 shares due to the implementation of the 2022 profit distribution plan, which included a stock dividend of 926,766,757 shares[150] - The 2022 profit distribution plan included a cash dividend of 7.00 yuan per 10 shares and a stock dividend of 2 shares per 10 shares, totaling 3,243,683,650.90 yuan in cash dividends and 926,766,757 shares in stock dividends[150] - The basic earnings per share (EPS) and net assets per share for 2023 were adjusted to 1.01 yuan and 5.13 yuan respectively, based on the increased share capital of 5,560,600,544 shares[151] Corporate Governance and Leadership - The company's board of directors, supervisors, and senior management guarantee the authenticity, accuracy, and completeness of the annual report, and bear individual and joint legal responsibilities[2] - The company's annual report is prepared and signed by the legal representative, the person in charge of accounting, and the accounting institution, ensuring the authenticity, accuracy, and completeness of the financial report[3] - The company held one general meeting of shareholders during the reporting period, and all proposals were approved[80] - The board of directors consists of nine members, including three independent directors, and held three meetings during the reporting period, with all proposals approved[81] - The board of directors has established four specialized committees: audit, nomination, compensation and evaluation, and strategy, each with corresponding rules of procedure[81] - The company held three meetings of the board of supervisors during the reporting period, and all proposals were approved[81] - The company revised several internal regulations during the reporting period, including the working system of the board secretary and the management measures for investor relations[81] - The company strictly implemented the insider information registration management system, and there were no cases of insider information leakage causing abnormal stock price fluctuations[81] - The company respects and protects the legitimate rights and interests of stakeholders, striving to achieve a balance of interests among shareholders, employees, and society[82] - The company held the 2022 annual general meeting of shareholders on May 16, 2023, and all proposals were approved[84] - The company's chairman and president, Pang Kang, holds 532,115,177 shares at the end of the year, an increase of 88,685,863 shares due to equity distribution[86] - The company's executive vice president, Cheng Xue, holds 176,365,478 shares at the end of the year, an increase of 29,394,246 shares due to equity distribution[86

证券代码：603288 证券简称：海天味业 公告编号：2024-015 佛山市海天调味食品股份有限公司 关于开展外汇衍生品交易业务的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 一、交易情况概述 （一）目的和必要性 随着公司及子公司海外市场的开拓，在日常经营过程中涉及跨境采购、产品 出口等外币业务，海外收支业务逐步提升，为更好地应对汇率或利率波动风险， 公司需开展外汇衍生品交易业务。公司开展外汇衍生品交易业务与公司日常经营 需求紧密相关，是基于公司外汇收支业务具体情况开展，以套期保值为目的，不 进行投机和非法套利。 （二）交易金额 结合公司实际经营情况，预计使用不超过人民币 15 亿元或等值外币开展外 汇衍生品交易业务，额度内可循环使用。上述不超过 15 亿元人民币或等值外币 额度是指公司外汇衍生品交易业务在任一时点开展交易的金额不超过该额度。 （三）资金来源 1 交易目的：随着公司海外业务的拓展，为锁定成本，降低汇率风险， 拟通过外汇衍生品交易业务进行套期保值。 交易品种：外汇衍生品交易业务，主要包括 ...

佛山市海天调味食品股份有限公司 对外担保管理制度 (2024 年 5 月修订) 第一章 总则 第一条 为维护佛山市海天调味食品股份有限公司（以下称公司）股东和 投资者的利益，规范公司的对外担保行为，控制公司资产运营风险，促进公司健 康稳定地发展，根据《中华人民共和国公司法》《中华人民共和国证券法》《中华 人民共和国民法典》《上市公司监管指引第 8 号——上市公司资金往来、对外担 保的监管要求》《上海证券交易所股票上市规则》（以下称《上市规则》）《上海证 券交易所上市公司自律监管指引第 1 号——规范运作》和其他相关法律、法规的 规定以及《佛山市海天调味食品股份有限公司章程》（以下称《公司章程》），特 制定本制度。 第二条 本制度适用于公司为第三人提供下列担保的行为：被担保企业因 向金融机构贷款、票据贴现、融资租赁等原因向公司申请为其提供担保。公司控 股或实际控制子公司的对外担保，视同公司行为，其对外担保应执行本办法。 公司为控股子公司提供担保视为对外担保，适用本制度规定。 第三条 公司制定本制度的目的是强化公司内部监控，完善对公司担保事 项的事前评估、事中监控、事后追偿与处置机制，尽可能地防范因被担保人财务 ...

会议召开方式：上证路演中心网络互动 投资者可于 2024 年 04 月 22 日(星期一)至 04 月 26 日(星期 五)16:00 前登录上证路演中心网站首页点击"提问预征集"栏目或 通过公司邮箱 OBD@haday.cn 进行提问。公司将在说明会上对投资者 普遍关注的问题进行回答。 佛山市海天调味食品股份有限公司（以下简称"公司"）将于 2024 年 4 月 27 日发布公司 2023 年度报告和公司 2024 年第一季度报告， 为便于广大投资者更全面深入地了解公司 2023 年度和2024 年第一季 度的经营成果、财务状况，公司计划于 2024 年 04 月 29 日下午 15:00-16:30 举行 2023 年度暨 2024 年第一季度业绩说明会，就投资 者关心的问题进行交流。 证券代码：603288 证券简称：海天味业 公告编号： 2024-007 佛山市海天调味食品股份有限公司 关于召开 2023 年度暨 2024 年第一季度 业绩说明会的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 会 ...

证券代码：603288 股票简称：海天味业 公告编号：2024-006 二、回购股份的进展情况 根据《上市公司股份回购规则》《上海证券交易所上市公司自律监管指引第 7 号——回购股份》等相关规定，公司在回购期间应当在每个月的前 3 个交易日 内公告截至上月末的回购进展情况，现将公司回购股份的进展情况公告如下： 2024 年 3 月，公司通过集中竞价交易方式回购公司股份 1,727,555 股，占 公司总股本的比例约为 0.0311%，支付的金额为 69,526,951.38 元(不含交易费 用，下同)。 截至 2024 年 3 月 31 日，公司已累计回购股份 13,532,760 股，占公司总股 本的比例约为 0.2434%，购买的最高价为 41.81 元/股、最低价为 33.05 元/股， 已支付的总金额为 499,900,060.35 元（不含交易费用）。 上述回购进展符合既定的回购股份方案。 三、其他说明 1 佛山市海天调味食品股份有限公司 回购公司股份进展公告 本公司董事会及全体董事保证本公告内容不存在虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 一、回购股份 ...

佛山市海天调味食品股份有限公司 董事会提名委员会议事规则 (2024 年 3 月修订) 第一章 总则 第五条 委员会设召集人一名，由独立董事担任。召集人由公司董事长提名， 并经董事会任命。 第六条 委员会任期与同届董事会任期一致，委员任期与董事任期一致。委 员任期届满，可连选连任。委员会委员在任职期间不再担任公司董事职务时，其 委员资格自动丧失。 第七条 委员会委员可以在任期届满以前向董事会提出辞职，辞职报告中应 1 当就辞职原因以及需要董事会予以关注的事项进行必要说明。 第一条 为建立和规范佛山市海天调味食品股份有限公司（以下称"公司"） 的提名制度和程序，根据《中华人民共和国公司法》、《上海证券交易所股票上市 规则》、《上市公司治理准则》、《佛山市海天调味食品股份有限公司章程》（以下 称《公司章程》）、《佛山市海天调味食品股份有限公司董事会议事规则》（以下称 《董事会议事规则》）等法律法规、规范性文件和公司制度的规定，公司董事会 （以下称董事会）设立提名委员会（以下称委员会），并制定本规则。 第二条 委员会是公司董事会下设的专门工作机构，根据有关法律法规、规 范性文件、《公司章程》和本规则的规定履行职责。 ...

佛山市海天调味食品股份有限公司 董事会战略与可持续发展委员会议事规则 第五条 委员会设召集人一名。召集人由公司董事长提名，并经董事会任命。 第六条 委员会任期与同届董事会任期一致，委员任期与董事任期一致。委 员任期届满，可连选连任。委员会委员在任职期间不再担任公司董事职务时，其 委员资格自动丧失。 1 第七条 委员会委员可以在任期届满以前向董事会提出辞职，辞职报告中应 当就辞职原因以及需要董事会予以关注的事项进行必要说明。 (2024 年 3 月修订) 第一章 总则 第一条 为确保佛山市海天调味食品股份有限公司（以下称"公司"）发展 战略规划的合理性与投资决策的科学性，提升公司环境、社会和治理（ESG）的 管理水平，进一步完善公司治理结构，增强公司核心竞争力和可持续发展能力， 根据《中华人民共和国公司法》、《上海证券交易所股票上市规则》、《上市公司治 理准则》、《佛山市海天调味食品股份有限公司章程》（以下称《公司章程》）、《佛 山市海天调味食品股份有限公司董事会议事规则》（以下称《董事会议事规则》） 等相关规定，公司董事会（以下称"董事会"）设立战略与可持续发展委员会（以 下称"委员会"），并制定本规则。 第 ...

佛山市海天调味食品股份有限公司 董事会薪酬与考核委员会议事规则 (2024 年 3 月修订) 第一章 总则 第一条 为建立和规范佛山市海天调味食品股份有限公司（以下称"公司"） 的薪酬与考核工作制度和程序，根据《中华人民共和国公司法》、《上海证券交易 所股票上市规则》、《上市公司治理准则》、《佛山市海天调味食品股份有限公司章 程》（以下称《公司章程》）、《佛山市海天调味食品股份有限公司董事会议事规则》 （以下称《董事会议事规则》）等法律法规、规范性文件和公司制度的规定，公 司董事会（以下称董事会）设立薪酬与考核委员会（以下称委员会），并制定本 规则。 第二条 委员会是公司董事会下设的专门工作机构，根据有关法律法规、规 范性文件、《公司章程》和本规则的规定履行职责。 第三条 本规则适用于委员会及本规则中涉及的有关人员和部门。 第二章 委员会组成 第四条 委员会由 5 名董事组成，其中独立董事应当过半数。委员会委员由 董事长提名，董事会选举产生。 第五条 委员会设召集人一名，由独立董事担任。召集人由公司董事长提名， 并经董事会任命。 第六条 委员会任期与同届董事会任期一致，委员任期与董事任期一致。委 员任期届满， ...

（2024 年 3 月） 第一章 总则 第一条 为了进一步规范佛山市海天调味食品股份有限公司（下称"公司"） 的对外捐赠行为，加强公司对捐赠事务的管理，在充分维护股东权益的基础上更 好地参与社会公益和慈善事业，积极履行社会责任，提升公司品牌形象，根据《中 华人民共和国公益事业捐赠法》、《中华人民共和国慈善法》、《中华人民共和国公 司法》、《上海证券交易所股票上市规则》等法律法规、规范性文件，以及《佛山 市海天调味食品股份有限公司章程》（下称"公司章程"）的相关规定，特制定本 制度。 第二条 本制度所称"对外捐赠"，是指公司及下属全资、控股子公司（以 下合称"子公司"）以公司或子公司名义，基于慈善目的，自愿无偿将其有权处 理的合法财产赠与合法的受赠人，用于与生产经营活动没有直接关系的公益事业 的行为。 第二章 对外捐赠的原则 第三条 自愿无偿原则。公司对外捐赠后，不得要求受赠方在融资、市场准 入、行政许可、占有其他资源等方面创造便利条件。公司董事、监事、高级管理 人员及其他员工不得以捐赠作为条件要求受赠方购买、销售或推荐公司产品或服 务。 佛山市海天调味食品股份有限公司 对外捐赠管理制度 1 正当的捐赠意愿，不 ...