源杰科技: 关联交易管理制度

Core Viewpoint - The company establishes a set of regulations to standardize its related party transactions, ensuring fair pricing, compliance with decision-making procedures, and proper information disclosure to protect investors' rights [2][3][10]. Group 1: Related Party Transactions - Related party transactions must be fair in pricing, compliant in decision-making, and properly disclosed [2][3]. - The company aims to reduce related party transactions through asset restructuring and overall listing [2]. - Related party transactions should not lead to non-operating fund occupation by controlling shareholders or other related parties [2][3]. Group 2: Definition and Identification of Related Parties - Related parties include individuals or entities that directly or indirectly control the company, hold more than 5% of shares, or are company directors and senior management [3][4]. - Transactions with related parties are defined as those involving asset purchases, investments, project transfers, and guarantees among others [4][5]. Group 3: Disclosure and Decision-Making Procedures - Transactions exceeding certain thresholds must be approved by independent directors and disclosed promptly [9][10]. - The company must provide assessment or audit reports for significant related party transactions exceeding 30 million yuan or 1% of total assets [9][10]. - Daily related party transactions can be exempt from audit if they fall within normal operational activities [10]. Group 4: Pricing of Related Party Transactions - Related party transactions must be documented with clear pricing policies, ensuring fair pricing based on market standards or reasonable costs [20][21]. - Various pricing methods are outlined, including cost-plus, resale price, and comparable uncontrolled price methods [22][23]. - If pricing cannot be determined by standard methods, the company must disclose the principles and methods used for pricing [23].