罗博特科: 罗博特科：防范控股股东及关联方资金占用管理制度（2025年8月）

Core Viewpoint - The company has established a management system to prevent the controlling shareholder and related parties from occupying company funds, ensuring the protection of the company's and shareholders' legal rights [2][3]. Group 1: General Principles - The system aims to strengthen and standardize the company's fund management, preventing the controlling shareholder, actual controller, and related parties from occupying company funds [2]. - The term "controlling shareholder" refers to shareholders holding more than 50% of the company's total share capital or those whose voting rights significantly influence shareholder resolutions [2][3]. Group 2: Definition of Fund Occupation - "Fund occupation" includes both operational and non-operational forms, such as funds occupied through related transactions or payments made on behalf of the controlling shareholder and related parties [3][4]. - Non-operational fund occupation includes payments for wages, benefits, and other expenses on behalf of the controlling shareholder and related parties, as well as direct or indirect loans [3][4]. Group 3: Prevention Principles - The company must strictly limit fund occupation in operational transactions with the controlling shareholder and related parties, adhering to relevant regulations [4][5]. - The company is prohibited from providing funds directly or indirectly to the controlling shareholder and related parties for various expenses, including loans and guarantees without genuine commercial transactions [4][5]. Group 4: Responsibilities and Measures - The board of directors and senior management are responsible for preventing fund occupation and must adhere to relevant approval and disclosure procedures [6][7]. - The financial officer must ensure the company's financial independence and report any attempts by the controlling shareholder to occupy or transfer funds [7][8]. Group 5: Accountability and Penalties - Violations of the system by the company, its directors, or the controlling shareholder that result in losses will lead to legal accountability and potential lawsuits [10][11]. - Funds occupied by the controlling shareholder should ideally be repaid in cash, with strict controls on non-cash asset repayments [10][11].