Core Viewpoint - The company establishes a comprehensive system to regulate financial transactions with related parties, aiming to prevent the misuse of company funds and protect the interests of shareholders and stakeholders [1][2]. Group 1: General Principles - The system is designed to prevent related parties from occupying company funds and to establish a long-term mechanism for safeguarding the company's interests [1]. - The definition of related parties aligns with the regulations set forth in the listing rules [3]. - The system categorizes fund occupation into operational and non-operational types, with operational occupation arising from business transactions and non-operational occupation involving payments for wages, benefits, and other expenses on behalf of related parties [4][2]. Group 2: Regulations on Financial Transactions - The company must minimize related transactions and restrict the occupation of funds by related parties during operational dealings [5]. - The board secretary is responsible for maintaining a detailed list of related parties, which must be updated promptly upon any changes [7]. - The company is prohibited from providing funds to related parties through various means, including covering expenses or debts, lending money, or issuing commercial bills without a genuine transaction background [10][11]. Group 3: Payment Procedures - The board and senior management are responsible for ensuring the safety of company funds and must adhere to legal and regulatory requirements when engaging in transactions with related parties [17]. - Payments to related parties must be approved by the appropriate decision-making body and documented through formal agreements [19][20]. - The finance department must verify that payment requests comply with the company's regulations and obtain necessary approvals before processing payments [21][22]. Group 4: Accountability and Disciplinary Actions - Directors and senior management are obligated to protect company funds from being misappropriated by related parties, with potential disciplinary actions for those who facilitate such actions [24]. - The company can impose administrative and economic penalties on responsible individuals for non-operational fund occupation that negatively impacts the company [25]. Group 5: Miscellaneous Provisions - The management system will defer to relevant laws and regulations in case of any discrepancies with the company's internal rules [26]. - The board of directors is responsible for interpreting and amending the management system [28]. - The system will take effect upon approval by the board of directors [29].
达利凯普: 规范与关联方资金往来管理制度