灿勤科技: 江苏灿勤科技股份有限公司关联交易管理制度

Core Points - The document outlines the management system for related party transactions of Jiangsu Canqin Technology Co., Ltd, aiming to standardize operations and protect the rights of investors, especially minority shareholders [1][2] - The system establishes principles for conducting related party transactions, emphasizing fairness, transparency, and compliance with national regulations [1][2] - It defines related parties and transactions, detailing the criteria for identifying related parties and the types of transactions that fall under this category [2][3] Summary by Sections General Principles - The company must adhere to principles of equality, voluntariness, and fairness in related party transactions [1] - Related transactions must not harm the rights of shareholders, particularly minority shareholders [1] Identification of Related Parties and Transactions - Related parties include individuals or entities that control the company, hold more than 5% of shares, or are family members of key stakeholders [2] - Related transactions encompass significant transactions such as asset purchases, investments, and management agreements [2][3] Decision-Making Procedures for Related Transactions - Transactions exceeding certain thresholds must be submitted to the board of directors for approval [4][5] - Specific criteria are set for transactions that require shareholder approval, particularly those involving significant amounts [4][5] Pricing of Related Transactions - Transactions must be documented with clear pricing policies, ensuring that prices are fair and based on market standards [10][11] - Various pricing methods are outlined, including cost-plus and comparable uncontrolled price methods [11] Special Provisions for Daily Related Transactions - The company should estimate daily related transactions for the upcoming fiscal year and disclose any significant deviations [12] - Agreements for daily transactions must include essential terms such as pricing and payment arrangements [12][13] Exemptions from Related Transaction Procedures - Certain transactions, such as cash subscriptions for public offerings, may be exempt from standard approval processes [13] Accountability - Departments failing to comply with the established procedures may face disciplinary actions based on the severity of the impact on the company [14] Miscellaneous - The document specifies that it will take effect upon approval by the shareholders and will be interpreted by the board of directors [14]