浙江永强: 防范大股东及关联方占用公司资金管理制度

Core Viewpoint - The company has established a system to prevent the misuse of funds by major shareholders and related parties, aiming to protect the interests of the company, shareholders, and other stakeholders [1][2]. Summary by Sections General Principles - The system is designed to strengthen and standardize the company's fund management, preventing the occupation of company funds by major shareholders and related parties [1]. - It applies to major shareholders, actual controllers, and related parties, including subsidiaries within the consolidated financial statements [1]. Definition of Related Parties and Fund Occupation - "Related parties" are defined according to the Ministry of Finance's standards, including entities that control or significantly influence each other [2]. - Fund occupation includes both operational and non-operational fund occupation, with specific definitions provided for each type [2]. Principles for Preventing Fund Occupation - The company must strictly prevent fund occupation during operational transactions with major shareholders and related parties [4]. - Specific prohibitions are outlined, including providing funds for non-operational expenses, unauthorized loans, and issuing commercial acceptance bills without real transaction backgrounds [4][5]. Responsibilities and Measures - The board of directors is responsible for managing the prevention of fund occupation, with designated leaders overseeing daily supervision [6][7]. - A leadership group is established to draft and modify management systems related to fund occupation prevention [6]. Accountability and Penalties - Individuals responsible for fund occupation violations will face administrative and legal consequences, including potential criminal liability [15][17]. - The board has mechanisms to freeze shares held by major shareholders if fund occupation is detected [18]. Additional Provisions - The company must ensure that any non-cash assets used to repay occupied funds meet specific criteria and undergo proper evaluation [9][10]. - The system will take effect upon approval by the board of directors and will be subject to interpretation and revision by the board [22][23].