Core Points - The article outlines the management system for fund transactions between the company and its related parties to prevent fund misappropriation and protect the interests of the company and minority shareholders [1][2][3] Group 1: Definition of Related Parties - Related parties include both legal entities and natural persons that have a special relationship with the company, which may lead to biased interests [1][2] - Legal entities that are considered related parties include those that directly or indirectly control the company, hold more than 5% of shares, or are recognized by regulatory authorities as having a special relationship with the company [1][2] - Natural persons considered related parties include shareholders holding more than 5% of shares, company directors, and their close family members [2] Group 2: Management and Approval Procedures - The company’s board secretary and securities representatives are responsible for maintaining a detailed list of related parties and ensuring compliance with the management system [3][4] - Any fund transactions with related parties must be strictly approved by the relevant decision-making body of the company, and agreements must be signed accordingly [5][6] - Financial personnel must verify the identity of the fund recipient against the related party list before processing any payments [6][7] Group 3: Restrictions on Fund Transactions - The company is prohibited from providing funds to related parties for personal expenses, including salaries, benefits, and other costs [4][5] - Related parties that are not company employees or executives cannot borrow or reimburse expenses from the company, except for specific cases related to their duties [4][5] - Any fund transactions must adhere to the established legal and regulatory frameworks, and any violations may lead to disciplinary actions against responsible individuals [8][9] Group 4: Monitoring and Compliance - Company directors and senior management are obligated to monitor potential fund misappropriation by related parties and report any irregularities [7][8] - The financial department is tasked with daily prevention and self-inspection regarding fund occupation by related parties [7][8] - In cases of fund misappropriation, the board must take protective measures to minimize losses, including legal actions if necessary [8][9]
双枪科技: 规范与关联方资金往来的管理制度（2025年8月修订）