武汉凡谷: 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 Wuhan Fangu Electronics Technology Co., Ltd, emphasizing fairness, transparency, and protection of shareholder interests [2][3][12]. Summary by Sections General Principles - The management measures are established in accordance with relevant laws and regulations to ensure that related party transactions do not harm the interests of the company and its shareholders [2]. - Related party transactions are defined as the transfer of resources or obligations between the company and its controlling subsidiaries with related parties [2]. Scope of Related Parties and Transactions - Related parties include both legal entities and natural persons that have significant control or ownership over the company [5][6]. - The types of related party transactions include asset purchases or sales, financial assistance, and various forms of service agreements [8]. Decision-Making Procedures - Transactions exceeding 30 million yuan or 5% of the company's latest audited net assets require shareholder approval [9]. - The board of directors must ensure that independent directors approve related party transactions before submission to the board [10]. Pricing of Related Transactions - Related party transactions should be priced based on market standards or independent third-party pricing when available [16]. - If no comparable market price exists, pricing can be based on reasonable costs plus profit margins [16]. Internal Control and Disclosure - The company must maintain an updated list of related parties and ensure that all transactions are reported and approved according to established procedures [14][18]. - Regular monitoring of ongoing related party transactions is required, with disclosures made in annual and semi-annual reports [21][27]. Violations and Penalties - Any violations of the management measures can lead to disciplinary actions, including civil liability or criminal prosecution for severe infractions [20][21].