锦江在线: 锦江在线关联交易管理制度

Core Points - The article outlines the management system for related party transactions of Shanghai Jinjiang Online Network Service Co., Ltd, aiming to standardize related party transactions, enhance operational compliance, and protect the rights of shareholders [2][3]. Group 1: General Principles - The company must ensure that related party transactions are fair, necessary, reasonable, and legal, maintaining independence and avoiding financial manipulation [2][3]. - Related party transactions should be disclosed in accordance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2][3]. Group 2: Definition of Related Parties - Related parties include both legal entities and natural persons that have control or significant shareholding in the company [3][4]. - Specific criteria are established to identify related legal entities and natural persons, including those holding more than 5% of shares [3][4]. Group 3: Reporting and Disclosure - Company directors and significant shareholders must report related party relationships to the board for proper management [5][6]. - Transactions exceeding certain thresholds require approval from independent directors and must be disclosed to shareholders [6][7]. Group 4: Pricing and Valuation - Related party transactions must be conducted at fair market prices, with specific pricing methods outlined, such as cost-plus and comparable uncontrolled price methods [12][13]. - If pricing cannot be determined by standard methods, the company must disclose the rationale and ensure fairness [14][15]. Group 5: Special Provisions for Daily Transactions - Daily related party transactions must follow specific procedures for approval and disclosure, including annual reporting of their execution [29][30]. - Certain transactions may be exempt from the related party transaction rules if they do not involve payment or obligations [30][31]. Group 6: Asset Transactions - When purchasing or selling assets to related parties, the company must disclose financial metrics and ensure that transactions do not lead to non-operational fund occupation by controlling shareholders [16][17].