领益智造: 防范控股股东及其关联方资金占用制度

Core Viewpoint - The document outlines a management system to prevent the controlling shareholder and related parties from occupying funds of Guangdong Lingyi Intelligent Manufacturing Co., Ltd, establishing a long-term mechanism to safeguard the company's financial interests [1][2]. Group 1: Definition and Scope - The system applies to the company and its subsidiaries included in the consolidated financial statements regarding fund transactions with the controlling shareholder and related parties [1]. - Fund occupation includes both operational and non-operational forms, such as through related transactions or direct/indirect loans without genuine transactions [2][3]. Group 2: Principles to Prevent Fund Occupation - The controlling shareholder and related parties are prohibited from infringing on the company's interests, and any operational fund transactions must not result in fund occupation [3]. - The company cannot provide funds directly or indirectly to the controlling shareholder and related parties for various expenses, including salaries, debts, or without genuine transaction backgrounds [2][3]. Group 3: Responsibilities and Oversight - The board of directors, audit committee members, and senior management are legally obligated to maintain the safety of the company's funds [1][3]. - The chairman of the board is the primary responsible person for preventing fund occupation and ensuring compliance with the established procedures [4][6]. Group 4: Audit and Reporting - An independent audit firm must be engaged annually to audit any fund occupation or illegal guarantee issues related to the controlling shareholder and related parties [6][7]. - In case of fund occupation, the company must develop a recovery plan and report to regulatory authorities promptly [7][8]. Group 5: Accountability and Penalties - The board of directors will take disciplinary actions against directors and senior management who assist or condone fund occupation by the controlling shareholder and related parties [7]. - Legal actions may be initiated to protect the company's and public shareholders' interests if the controlling shareholder refuses to correct any fund occupation [6][7].