亿帆医药: 募集资金管理办法（2025年8月修订）

Core Viewpoint - The document outlines the fundraising management measures of Yifan Pharmaceutical Co., Ltd., emphasizing the need for strict adherence to regulations and efficient use of raised funds to protect investors' rights and interests [3][4][11]. Summary by Sections General Principles - The purpose of the fundraising management measures is to standardize the management and use of raised funds, improve efficiency, and protect investors' rights [3]. - The term "raised funds" refers to money obtained through the issuance of stocks or other equity-like securities, excluding funds raised for equity incentive plans [3]. - The company must use raised funds prudently and ensure that their use aligns with the commitments made in the issuance application documents [3][4]. Fund Storage - The company is required to open a special account for raised funds, which must be approved by the board of directors, and these funds should not be mixed with other funds [5][6]. - A tripartite supervision agreement must be signed with the underwriter or independent financial advisor and the bank holding the funds within one month of the funds being received [6][7]. Fund Usage - Raised funds should primarily be used for the company's main business and must not be used for high-risk investments or to provide financial assistance to others [8][9]. - If the investment project cannot be completed within the original timeframe, the company must disclose the reasons and the current status of the funds [8][9]. - Any changes in the use of raised funds must be approved by the board and disclosed promptly [9][10]. Supervision and Reporting - The company’s accounting department must maintain detailed records of the use of raised funds, and internal audits should be conducted quarterly [28][29]. - The board must regularly review the status of the raised funds and report any significant discrepancies in usage compared to the planned investment [29][30]. - Independent auditors must verify the annual report on the management and use of raised funds, and any adverse conclusions must be addressed by the board [20][21].