LOPAL(SH:603906) Zheng Quan Zhi Xing·2025-07-22 16:16Core Viewpoint - The company has established a management approach to prevent the occupation of funds by controlling shareholders and related parties, aiming to protect the rights and interests of the company, shareholders, and other stakeholders [2][3]. Group 1: General Principles - The management approach is designed to standardize and improve the company's fund management, preventing the occupation of company funds by controlling shareholders and related parties [2]. - This approach applies to the company, its subsidiaries, and controlled subsidiaries [2]. Group 2: Definition of Fund Occupation - Fund occupation includes both operational and non-operational fund occupation, with operational occupation arising from related transactions and non-operational occupation involving payments for wages, benefits, and other expenses without a legitimate transaction [3]. Group 3: Prevention Principles - The company must prevent any direct or indirect occupation of funds by controlling shareholders and related parties, prohibiting practices such as prepaying expenses or providing funds without legitimate transactions [4][5]. - Specific prohibited actions include lending company funds to controlling shareholders, providing guarantees without proper approval, and engaging in transactions lacking genuine commercial rationale [4][5]. Group 4: Transaction Procedures - All related transactions with controlling shareholders must follow strict decision-making procedures, and payments must comply with the company's governance standards [11][12]. Group 5: Responsibilities and Measures - The chairman is the primary responsible person for preventing fund occupation, while the general manager and financial director have specific roles in execution and oversight [6]. - The board of directors and independent directors are tasked with monitoring fund transactions and ensuring compliance with regulations [6][7]. Group 6: Accountability and Penalties - Directors and senior management who facilitate or condone fund occupation will face disciplinary actions, and the company may pursue legal action against controlling shareholders if necessary [20][21]. - The company will conduct annual audits of fund occupation and guarantee issues, with independent directors having the right to request further reviews if discrepancies are found [18][19].