恒宝股份: 防范大股东及关联方资金占用管理条例（2025年8月修订）

Core Viewpoint - The company has established regulations to prevent the misuse of funds by major shareholders and related parties, aiming to create a long-term mechanism for safeguarding company assets and ensuring compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The regulations define fund misuse as both operational and non-operational fund occupation, with operational misuse arising from related transactions and non-operational misuse including various forms of financial support to major shareholders [1]. - The company is committed to preventing non-operational fund occupation by strictly prohibiting the provision of funds or resources to major shareholders and their affiliates through various means [2][3]. Group 2: Management Responsibilities - The board of directors and senior management are responsible for maintaining the safety of company funds and must adhere to established rules and regulations [2][3]. - The audit committee and internal audit department are designated as supervisory bodies to oversee the prevention of fund misuse by major shareholders [2]. Group 3: Operational Measures - The company’s governance bodies must review and approve related transactions with major shareholders in accordance with established rules [3][4]. - All related transactions must be backed by genuine economic contracts, and any inability to fulfill contracts must be documented and resolved through mutual agreement [3][4]. Group 4: Accountability and Penalties - Directors and senior management are obligated to prevent fund occupation by major shareholders, with penalties for those who facilitate or condone such actions [6][7]. - The company will impose administrative and economic penalties on individuals responsible for non-operational fund occupation that negatively impacts the company [6][7]. Group 5: Implementation and Compliance - The regulations will take effect upon approval by the board of directors and will apply to the company and its subsidiaries [8].