利欧股份: 募集资金管理制度

Core Points - The article outlines the fundraising management system of Leo Group Co., Ltd, emphasizing the need for compliance with relevant laws and regulations to protect investors' rights [2][3][17] - The system specifies the definition of raised funds and the management of excess funds, requiring the establishment of internal controls for fund storage, usage, and supervision [2][3][5] - The company is mandated to use raised funds strictly for the purposes stated in the prospectus and prohibits any unauthorized changes in usage [6][7][8] Fund Storage - The company must open a special account for raised funds, ensuring that these funds are managed separately and not mixed with other funds [3][5] - A tripartite supervision agreement must be signed with the sponsor or independent financial advisor and the commercial bank within one month of the funds being received [5][6] - The agreement should include details such as account numbers, project specifics, and notification procedures for significant withdrawals [6][10] Fund Usage - Raised funds should primarily be used for the company's main business and cannot be used for high-risk investments or to provide financial assistance to others [7][8] - The company must ensure the authenticity and fairness of fund usage, taking measures to prevent misuse by controlling shareholders or related parties [8][9] - Any changes in the use of raised funds or the use of excess funds must be approved by the board of directors and, in some cases, the shareholders' meeting [10][11] Excess Fund Management - The company should prioritize the use of excess funds for filling funding gaps in projects, temporarily supplementing working capital, and cash management [15][16] - Any temporary use of excess funds for cash management or working capital must be justified and approved by the board [16][17] - The company must disclose the necessity and rationale for using excess funds for cash management or working capital [16][17] Project Changes - Changes in the use of raised funds are defined, including project cancellations or changes in implementation methods, which require board approval [18][19] - The company must conduct feasibility analyses for new investment projects to ensure they have good market prospects and profitability [19][20] - If funds remain after project completion, they can be used for permanent working capital, subject to specific conditions and approval processes [20][21] Fund Management and Supervision - The board is required to conduct biannual reviews of the progress of fundraising projects and issue reports on fund storage and usage [22][23] - Independent financial advisors must conduct regular checks on the management of raised funds and report any significant violations or risks [23][24] - The company must address any adverse audit opinions from accountants regarding fund management and disclose corrective measures [24][25]