宏和科技: 宏和科技规范与关联方资金往来的管理制度

Core Viewpoint - The document outlines the management system for fund transactions between Honghe Electronic Materials Technology Co., Ltd. and its related parties, aiming to prevent fund occupation by related parties and protect the rights of the company and its stakeholders [1][2]. Group 1: General Principles - The system is established to regulate fund transactions with controlling shareholders, actual controllers, and other related parties to avoid fund occupation [1]. - The system applies to both the company and its subsidiaries included in the consolidated financial statements [1]. - Fund occupation includes both operational and non-operational fund occupation [2]. Group 2: Prevention Principles and Regulations - The company must prevent related parties from occupying funds and resources, and cannot advance payments for wages, benefits, or other expenses on behalf of related parties [5]. - Related transactions must be settled promptly to avoid abnormal operational fund occupation [6]. - The company is prohibited from providing funds to related parties through various means, including advancing expenses or borrowing funds [7]. Group 3: Payment Procedures - The board of directors and senior management are responsible for maintaining the safety of company funds and assets [10]. - The chairman of the board is the primary responsible person for preventing fund occupation, while the general manager and financial officer have direct responsibilities [11]. - Payments to related parties must follow approved agreements and decision-making procedures [12][13]. Group 4: Accountability and Penalties - Directors and senior management have an obligation to protect company funds from being occupied by related parties, with penalties for those who facilitate such actions [18]. - Funds occupied by related parties should generally be repaid in cash, with strict controls on non-cash repayments [19]. - Non-operational fund occupation that negatively impacts the company will result in administrative and economic penalties for responsible individuals [20].