Breo(SH:688793) Zheng Quan Zhi Xing·2025-08-01 16:36Core Viewpoint - The document outlines the decision-making system for related party transactions of Shenzhen Beiqing Technology Co., Ltd, emphasizing the need for legality, necessity, reasonableness, and fairness in such transactions to protect shareholders' rights [1][2]. Group 1: General Principles - The company aims to standardize related party transactions to enhance operational compliance and protect shareholder interests [1]. - Related party transactions must be conducted legally and fairly, ensuring that financial indicators are not manipulated to harm the company's interests [2]. Group 2: Related Party Transactions - Related party transactions include any transactions that may lead to the transfer of resources or obligations between the company and its related parties, as defined by the Shanghai Stock Exchange and the China Securities Regulatory Commission [7]. - Related parties include both legal entities and natural persons that have a significant relationship with the company [8]. Group 3: Decision-Making Procedures - The board of directors must review related party transactions that exceed certain thresholds, such as transactions over 300,000 yuan with natural persons or those exceeding 30 million yuan with legal entities [17][18]. - Transactions involving guarantees must be justified with reasonable commercial logic and disclosed promptly after board approval [19]. Group 4: Reporting and Disclosure - Company directors and senior management must report any related party relationships to the company, ensuring transparency in transactions [5]. - Independent directors must provide prior approval for transactions requiring shareholder meetings, and they may seek external reports for their assessments [25]. Group 5: Implementation and Amendments - The decision-making system will take effect upon approval by the company's shareholders and can be amended with shareholder consent [28][29].