招商南油: 招商南油防范控股股东及关联方资金占用管理办法（2025年修订）

Core Viewpoint - The company has established a long-term mechanism to prevent the controlling shareholder and related parties from occupying its funds, in compliance with relevant laws and regulations [1][2]. Group 1: Definition and Scope of Fund Occupation - Fund occupation includes both operational and non-operational fund occupation, where operational occupation arises from related transactions in production and sales, while non-operational occupation involves payments for wages, benefits, and other expenses on behalf of the controlling shareholder [2]. - The company strictly prohibits providing funds to the controlling shareholder and related parties without proper commercial logic or in the absence of goods and services [4]. Group 2: Principles for Prevention - The company must limit fund occupation in operational transactions with the controlling shareholder and related parties, and cannot cover their expenses [3][4]. - All related transactions must adhere to the Shanghai Stock Exchange listing rules and the company's decision-making system [3]. Group 3: Responsibilities and Measures - The chairman of the board is the primary responsible person for preventing fund occupation and ensuring the recovery of funds [4]. - The financial department will conduct regular checks on fund transactions with the controlling shareholder and related parties to prevent non-operational fund occupation [5]. Group 4: Accountability and Penalties - Directors and senior management who assist or condone the occupation of company assets by the controlling shareholder will face disciplinary actions [6][7]. - The company will pursue legal actions against the controlling shareholder if their actions cause losses to the company [6].