ZFINFO(SZ:300659) Zheng Quan Zhi Xing·2025-07-07 13:11Core Viewpoint - The document outlines the management system for related party transactions of Zhongfu Information Co., Ltd, emphasizing the need for fairness, transparency, and protection of the rights of shareholders, especially minority investors [2][3]. Group 1: Definition and Scope of Related Party Transactions - Related party transactions include the transfer of resources or obligations between the company and its related parties, regardless of whether a price is charged [2]. - Types of related party transactions include asset purchases or sales, external investments, financial assistance, guarantees, leasing of assets, and management contracts [3][4]. Group 2: Identification of Related Parties - Related parties include legal entities, natural persons, and potential related parties that can exert significant influence over the company [4][5]. - Specific criteria for identifying related legal entities and natural persons are provided, including ownership stakes and management positions [4][5]. Group 3: Principles and Procedures for Related Party Transactions - Related party transactions must adhere to principles of honesty, fairness, and non-damage to the rights of non-related shareholders [6][10]. - The decision-making process for related party transactions involves various approval levels based on transaction amounts, with specific thresholds for board and shareholder approval [9][18]. Group 4: Pricing and Management of Related Party Transactions - Pricing for related party transactions should primarily follow market prices, with alternative methods including cost-plus pricing and negotiated prices [13][14]. - The company’s finance department is responsible for tracking market price changes and ensuring compliance with pricing agreements [15]. Group 5: Disclosure Requirements - Transactions exceeding specified thresholds must be disclosed promptly, with additional requirements for independent evaluations for significant transactions [12][26]. - The company must maintain updated records of related parties and their relationships, ensuring compliance with disclosure regulations [12][27]. Group 6: Internal Control and Record Keeping - The company is required to establish internal controls for related party transactions, including decision-making authority and review processes [10][15]. - Records of decisions and resolutions regarding related party transactions must be maintained for a minimum of twenty years [15].