亿晶光电: 亿晶光电科技股份有限公司规范与关联方资金往来的管理制度（2025年8月修订）

Core Points - The document outlines the management system for fund transactions between Yijing Photovoltaic Technology Co., Ltd. and its related parties to prevent fund occupation by controlling shareholders and actual controllers [1][2] - The system defines related parties and specifies both operational and non-operational fund occupation scenarios [2][3] - The controlling shareholders and actual controllers are prohibited from harming the company's interests through their relationships [4][5] Section Summaries General Principles - The purpose of the system is to establish a long-term mechanism to prevent fund occupation by related parties, based on relevant laws and regulations [1] - Related parties are defined according to the Stock Listing Rules and other legal standards [2] Fund Transaction Matters - Related transactions are defined as resource or obligation transfers between the company and its related parties [7] - Transactions must comply with national laws and the company's disclosure obligations [8] Norms for Fund Transactions - The company must limit fund occupation by related parties and ensure transactions are based on genuine business activities [10][11] - The financial department is responsible for regular checks on non-operational fund transactions to prevent fund occupation [14] Payment Procedures - Payments to related parties require thorough documentation and adherence to decision-making procedures [16][17] Accounting and Auditing - The company must maintain detailed records of fund transactions with related parties and ensure auditors report any fund occupation issues [18][19] Violations of the System - The company has the right to seek compensation for losses caused by violations of the fund management system [20][21] - Directors and senior management may face penalties for facilitating or condoning fund occupation by related parties [22][23] Supplementary Provisions - The board of directors is responsible for interpreting and amending the system [24] - The system will be implemented upon approval by the board [26]