沃特股份: 关联交易管理办法（2025年8月）

Core Points - The article outlines the management measures for related party transactions of Shenzhen Water New Materials Co., Ltd, emphasizing the need for fairness, transparency, and compliance with relevant laws and regulations [1][2][3] Group 1: General Principles - The management measures aim to protect the legitimate rights and interests of shareholders and creditors, especially minority investors [1] - Related party transactions must adhere to the principles of fairness, openness, and impartiality, with pricing generally aligned with independent third-party market standards [1][4] Group 2: Definition of Related Parties - Related parties include both legal entities and natural persons that have significant control or influence over the company [2][3] - Specific criteria for identifying related legal entities and natural persons are established, including ownership thresholds and management relationships [2][3] Group 3: Related Transactions - Related transactions encompass various activities such as asset purchases, financial assistance, and service provisions between the company and its related parties [6][12] - The pricing of related transactions must be disclosed adequately, and the company must ensure that such transactions do not harm its interests [4][12] Group 4: Management and Approval of Related Transactions - The audit and legal departments are responsible for coordinating related transactions, while the finance department and board secretary assist in compliance [5][6] - Different thresholds for approval are set based on the transaction amounts, with specific procedures for transactions exceeding certain limits [9][10] Group 5: Information Disclosure - The company is required to disclose related transaction information to the Shenzhen Stock Exchange, following specific formats and requirements [39][40] - In cases of public bidding or auction leading to related transactions, the company may apply for exemptions from certain obligations [40] Group 6: Implementation and Record Keeping - All related transactions requiring shareholder approval must be executed according to the decisions made at the shareholder meetings [37] - Documentation related to decision-making and resolutions must be maintained for a minimum of ten years [43]