Core Points - The document outlines a management system to prevent the controlling shareholder and related parties from occupying company funds, establishing a long-term mechanism to ensure financial independence [1][2] - The definition of controlling shareholders includes those holding more than 50% of shares or having significant influence over board decisions [1] - The document specifies that fund occupation includes both operational and non-operational fund occupation, detailing various scenarios under which funds may be occupied [2][3] Group 1: Principles of Fund Occupation Prevention - Controlling shareholders and related parties are prohibited from sharing bank accounts with the company or depositing company funds into their controlled accounts [5][6] - Strict limitations are placed on operational fund transactions to prevent fund occupation by controlling shareholders [6][7] - The company must ensure that all related transactions are conducted according to established decision-making procedures [4][5] Group 2: Responsibilities and Measures - The board of directors and senior management have a legal obligation to maintain the safety of company funds [11][12] - A leadership group is established to oversee the prevention of fund occupation, led by the chairman of the board [13] - Internal audit and financial departments are responsible for regular checks to prevent non-operational fund occupation [18][19] Group 3: Accountability and Penalties - Directors and senior management may face disciplinary actions for facilitating or condoning fund occupation by controlling shareholders [24][26] - The company will not generally provide guarantees to controlling shareholders and must carefully manage associated debt risks [25] - Any non-operational fund occupation that negatively impacts the company will result in penalties for responsible parties [26][27]
腾亚精工: 防范控股股东及关联方占用公司资金管理制度（2025年6月）