怡合达: 关联交易管理制度

Core Viewpoint - The document outlines the management and approval procedures for related party transactions of Dongguan Yihua Automation Co., Ltd, emphasizing the importance of fairness, transparency, and protection of minority shareholders' interests [1][2][3]. Group 1: Related Party Transactions Definition - Related party transactions include various activities such as purchasing raw materials, selling products, providing or receiving services, and other agreements that may lead to resource or obligation transfers [1][2]. - The document specifies that related parties include both legal entities and natural persons with specific relationships to the company [2][3]. Group 2: Principles of Related Party Transactions - Related party transactions must adhere to principles of honesty, equality, voluntary participation, fairness, openness, and impartiality [4]. - The pricing of related party transactions should follow established pricing methods, including state-regulated prices, market prices, or mutually agreed prices [4][5]. Group 3: Approval Authority and Procedures - Transactions exceeding 30 million RMB or 5% of the latest audited net assets must be submitted for shareholder approval [7]. - Daily related party transactions must be documented and disclosed, with significant changes requiring re-approval from the board or shareholders [8][9]. Group 4: Information Disclosure - The company is required to disclose details of related party transactions, including agreements, changes, and pricing basis, in accordance with regulatory requirements [16][17]. - Certain transactions, such as cash payments for shares or public offerings, may be exempt from the usual voting and disclosure requirements [18]. Group 5: Record Keeping and Implementation - Records of related party transaction decisions and resolutions must be maintained for ten years [20]. - The established procedures will take effect upon approval by the company's shareholders and will be subject to future legal regulations [23][24].