星宸科技: 规范与关联方资金往来管理制度（2025年9月）

Core Viewpoint - The company has established a management system to regulate fund transactions with related parties, aiming to prevent the misuse of company funds and protect the interests of the company and its shareholders [1]. Group 1: General Principles - The management system is designed to prevent related parties from occupying company funds, which includes both operational and non-operational fund occupation [1]. - The system applies to fund management between the company and its related parties, as well as between related parties and subsidiaries included in the company's consolidated financial statements [1]. Group 2: Prevention Principles - Strict limitations are placed on operational fund transactions with related parties to prevent fund occupation [2]. - The company is prohibited from providing funds to related parties through various means, including covering expenses or debts on behalf of related parties [2][3]. Group 3: Measures and Specific Regulations - The company’s board secretary and securities representative are responsible for verifying the names of related parties and maintaining a detailed list for financial personnel to reference during fund payments [3]. - The board of directors is tasked with managing the prevention of fund occupation by related parties, ensuring compliance with relevant laws and regulations [3][4]. Group 4: Accountability and Penalties - Related parties that violate the regulations and cause losses to the company must bear compensation responsibilities, and responsible individuals may face disciplinary actions [5]. - The company aims to recover occupied funds primarily in cash, with strict controls on non-cash asset settlements [5][6].