长青股份: 关联交易管理制度

Core Viewpoint - The company has established a set of regulations to govern related party transactions, ensuring compliance, necessity, and fairness while protecting investors' rights [1][2]. Group 1: Related Party Definition - Related parties include both legal entities and natural persons that have significant control or ownership over the company, specifically those holding more than 5% of shares [2][3]. - The company must maintain a list of related parties and their relationships, which should be updated regularly [3][4]. Group 2: Related Party Transactions - Related party transactions encompass various activities such as asset purchases, sales, financial assistance, and management services [4][5]. - All related party transactions must be documented through written contracts that adhere to principles of equality and fairness [5][6]. Group 3: Decision-Making and Disclosure Procedures - Transactions below certain thresholds can be approved by the general manager, while larger transactions require independent board approval and timely disclosure [6][7]. - Transactions exceeding 30,000 yuan or 3 million yuan, and those impacting net assets significantly, must undergo rigorous review and disclosure processes [7][8]. Group 4: Financial Assistance and Guarantees - The company is prohibited from providing financial assistance to related parties, with specific exceptions for minority-owned subsidiaries under strict conditions [8][9]. - Guarantees for related parties require approval from a majority of non-related directors and must be disclosed to shareholders [9][10]. Group 5: Compliance and Reporting - The company must report related party transactions in annual and semi-annual reports, detailing the nature and terms of these transactions [10][11]. - Any changes in the nature of related party transactions or significant deviations from expected amounts must be disclosed promptly [11][12]. Group 6: Miscellaneous Provisions - The company must adhere to national laws and regulations regarding related party transactions, with the board responsible for revisions and interpretations of these rules [12][13]. - Any funds provided to related parties must be strictly regulated to prevent misuse or misallocation [13][14].