*ST星光: 募集资金管理办法（2025年9月）

Core Viewpoint - The document outlines the fundraising management measures of Guangdong Star Development Co., Ltd., aiming to standardize the management of raised funds, improve their utilization efficiency, and protect investors' interests [2][3]. Group 1: General Principles - The company establishes these measures based on various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The term "raised funds" includes funds from initial public offerings, follow-on offerings, and convertible bonds, as well as private placements for specific purposes [2]. Group 2: Fund Management and Oversight - The board of directors must establish internal control systems for the storage, use, and management of raised funds, detailing storage, usage, changes, supervision, and accountability [3]. - Directors and senior management are required to ensure the proper use of raised funds and prevent unauthorized changes in their usage [3]. - Major shareholders and actual controllers are prohibited from misappropriating or occupying the company's raised funds [3]. Group 3: Fund Storage - The company must set up dedicated accounts at reputable banks for storing raised funds, with the number of accounts not exceeding the number of investment projects [4]. - A tripartite supervision agreement must be signed with the underwriter and the bank within one month of the funds being in place [4]. Group 4: Fund Usage - Raised funds should primarily be used for the company's main business, and financial investments or loans are strictly prohibited [6][7]. - The company must disclose the actual usage of raised funds accurately and completely, with regular reports to the board [7][8]. Group 5: Changes in Fund Usage - Any changes in the use of raised funds must be approved by the board and disclosed to the Shenzhen Stock Exchange [13][14]. - If a project is terminated or funds remain after project completion, the company must follow specific procedures to reallocate those funds [16][17]. Group 6: Supervision and Accountability - The accounting department must maintain detailed records of fund usage, and internal audits should occur quarterly [36]. - Any violations in fund usage leading to losses will result in legal accountability for responsible personnel [40].