当虹科技: 杭州当虹科技股份有限公司防范控股股东、实际控制人及其他关联方占用公司资金制度（2025年8月）

Core Viewpoint - The document outlines the measures and regulations established by Hangzhou Dahong Technology Co., Ltd. to prevent the controlling shareholders, actual controllers, and other related parties from occupying company funds, ensuring the protection of the company's and shareholders' legitimate rights and interests [1][2]. Group 1: General Principles - The system applies to the fund management between the company and its controlling shareholders, actual controllers, and other related parties, including subsidiaries within the consolidated financial statements [1]. - Fund occupation includes both operational and non-operational fund occupation [2]. Group 2: Prevention Principles - The company must strictly limit the occupation of funds in transactions with controlling shareholders and related parties, prohibiting practices such as prepaying expenses or providing funds for personal use [2][3]. - Specific prohibited actions include lending company funds, providing guarantees, and engaging in transactions without genuine commercial substance [2][3]. Group 3: Responsibilities and Measures - Company directors and senior management are responsible for safeguarding company funds and must be vigilant against potential fund misappropriation by related parties [4][5]. - The finance department is tasked with strict oversight of fund flows, ensuring compliance with internal approval processes [5]. - The internal audit department will conduct quarterly checks on fund transactions with related parties and report findings to the audit committee [5]. Group 4: Accountability and Penalties - The board of directors must take protective measures, including litigation, if funds are misappropriated, and hold responsible parties accountable [7][8]. - Violations of the regulations by directors or senior management may result in disciplinary actions, including dismissal or removal from the board [7][8]. Group 5: Miscellaneous - The document will take effect upon approval by the board of directors and will be interpreted by the board [8].