芯源微: 《规范与关联方资金往来管理制度》

Core Viewpoint - The company has established a comprehensive management system to regulate financial transactions with related parties, aiming to prevent the misuse of company funds and protect the interests of shareholders and stakeholders [2][3]. Group 1: General Principles - The system is designed to prevent related parties from occupying company funds, ensuring compliance with relevant laws and regulations [2]. - Related parties include controlling shareholders, actual controllers, and other associated entities as defined by the listing rules [2]. Group 2: Prevention of Fund Occupation - The company prohibits related parties from using various methods to occupy company funds, including requiring the company to cover expenses or debts [3][4]. - Specific prohibited actions include requesting the company to pay wages, benefits, or other costs, and engaging in transactions without genuine commercial substance [3][4]. Group 3: Responsibilities and Measures - The board of directors and senior management are legally obligated to safeguard the company's financial security and must adhere to established protocols [6][7]. - The audit committee is responsible for guiding internal audits and ensuring that any fund occupation by related parties is promptly reported and addressed [6][7]. Group 4: Accountability and Disciplinary Actions - Directors and senior management are required to maintain the integrity of company funds, with disciplinary actions in place for those who facilitate or condone fund occupation [8][9]. - The company reserves the right to pursue legal action against responsible parties if fund occupation results in losses [9]. Group 5: Additional Provisions - The management system will take effect upon approval by the board and will be subject to modifications as necessary [10].