Core Viewpoint - The company establishes a system to regulate financial transactions with related parties to prevent fund occupation and protect the rights of the company and its stakeholders [1][2]. Group 1: Definition and Scope - The system applies to financial management between the company and its controlling shareholders, actual controllers, and other related parties [1]. - Fund occupation includes both operational and non-operational fund occupation [2]. Group 2: Principles for Prevention - The company must prevent related parties from occupying its funds, assets, and resources [5]. - Independence in personnel, assets, and finances between the company and related parties is required [6]. - The board of directors and internal institutions must operate independently and manage operations without interference from related parties [7]. Group 3: Management Responsibilities and Measures - The board of directors, senior management, and subsidiary directors are responsible for safeguarding the company's funds and assets [12]. - The chairman of the board is the primary responsible person for preventing fund occupation, while the president oversees direct responsibilities [13]. - The internal audit department must regularly review financial transactions with related parties and report any anomalies to the board [16]. Group 4: Accountability and Penalties - Directors and senior management who violate the system and cause losses to the company will face penalties and civil liability [23]. - The company must issue reminders for fund recovery and seek compensation through legal means if losses occur due to fund occupation by related parties [27]. Group 5: Miscellaneous Provisions - The system will be implemented in accordance with national laws and regulations, and any inconsistencies will defer to those laws [28]. - The board of directors is responsible for the formulation, modification, and interpretation of this system [29].
德冠新材: 规范与关联方资金往来管理制度