日久光电: 关联交易管理制度

Core Points - The article outlines the regulations for related party transactions of Jiangsu Rijiu Optoelectronics Co., Ltd, aiming to standardize operations and protect shareholders' rights [1] - Related party transactions must be fair in pricing, compliant in decision-making procedures, and properly disclosed [1][3] - The company must ensure the legality, necessity, and fairness of related party transactions, maintaining independence and avoiding financial manipulation [1][3] Group 1: Related Parties - Related parties include both legal entities and natural persons that have a controlling interest or significant shareholding in the company [6][7] - Legal entities that control the company or are controlled by the company, as well as individuals holding more than 5% of shares, are classified as related parties [7][8] Group 2: Transaction Types and Pricing - Related party transactions encompass various activities such as asset purchases, sales, financial assistance, and management of assets [7] - Transactions must adhere to principles of openness, fairness, and justice, with written agreements specifying pricing policies [11][12] Group 3: Decision-Making and Disclosure Procedures - Transactions exceeding certain thresholds require approval from independent directors and must be disclosed [13][14] - Transactions over 30,000 yuan with natural persons or 3 million yuan with legal entities, which exceed 0.5% of the latest audited net assets, must follow specific approval and disclosure processes [13][14] Group 4: Exemptions and Special Cases - Certain transactions, such as daily related transactions or those involving cash contributions, may be exempt from standard approval and disclosure requirements [31][32] - The company can apply for exemptions from shareholder meeting approvals for specific types of transactions under defined conditions [32][33]