关联方资金往来规范

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汇通能源: 关于规范与关联方资金往来的管理制度
Zheng Quan Zhi Xing· 2025-08-25 17:08
上海汇通能源股份有限公司 第一条 为规范上海汇通能源股份有限公司(以下简称公司)与关联方之间 的资金往来行为,防止关联方非经营性占用公司资金,切实维护公司、股东及其 他利益相关方的合法权益,建立健全关联方资金占用的长效防控机制,根据《中 华人民共和国公司法》(以下简称《公司法》)、《中华人民共和国证券法》(以下 简称《证券法》)、《上市公司监管指引第 8 号——上市公司资金往来、对外担保 的监管要求》《上海证券交易所股票上市规则》(以下简称《股票上市规则》)等 有关法律、法规、部门规章、规范性文件和《上海汇通能源股份有限公司章程》 (以下简称公司章程)的有关规定,制定本制度。 第二条 本制度所涉及的公司"关联方",是指依据《公司法》 《证券法》 《股 票上市规则》等法律法规及规范性文件所认定的关联方,包括具有关联关系的法 人(或其他组织)以及自然人。 第三条 本制度适用于公司及纳入合并报表范围内的子公司与关联方之间的 资金往来管理。 第二章 资金占用的界定与分类 第四条 本制度所称资金占用,包括经营性资金占用和非经营性资金占用两 种情况。 经营性资金占用,指公司关联方通过采购、销售等生产经营环节的关联交易 所 ...
奥比中光: 规范与关联方资金往来的管理制度
Zheng Quan Zhi Xing· 2025-08-11 10:12
奥比中光科技集团股份有限公司 第一章 总 则 第一条 为进一步规范奥比中光科技集团股份有限公司(以下简称"公司") 与公司关联方的资金往来,建立防范公司控股股东、实际控制人及关联方占用公 司资金的长效机制,保护公司和投资者的合法权益,根据《中华人民共和国公司 法》(以下简称"《公司法》")、《上市公司治理准则》《上市公司监管指引第 8 号 ——上市公司资金往来、对外担保的监管要求》《上海证券交易所科创板股票上 市规则》 (以下简称"《上市规则》 (以下简称"《关联交易决策制度》") 等有关规定,结合公司的实际情况,制定本制度。 第二条 本制度所称"关联方"是指根据《上市规则》等相关法律、法规及 规范性文件所界定的关联方,包括关联自然人、法人或其他组织。纳入公司合并 报表范围内的子公司与公司关联方之间进行资金往来适用本制度。 第二章 防范控股股东、实际控制人及其他关联方资金占用 第三条 公司不得为控股股东、实际控制人及其他关联方提供资金等财务资 助。公司在与控股股东、实际控制人及其他关联方发生经营性资金往来时,应当 严格履行相关审批程序和信息披露义务,明确经营性资金往来的结算期限,不得 以经营性资金往来的形式变 ...
国晟科技: 规范与关联方资金往来制度(2025年修订)
Zheng Quan Zhi Xing· 2025-08-01 16:23
Core Viewpoint - The document outlines the regulations and mechanisms established by Guosheng Shian Technology Co., Ltd. to manage and prevent fund occupation by related parties, ensuring the protection of the company's and shareholders' interests [1][2]. Group 1: General Principles - The purpose of the regulations is to standardize fund transactions between the company and its related parties, preventing fund occupation and protecting the rights of stakeholders [1]. - Related parties are defined according to the Shanghai Stock Exchange's regulations, and transactions involving subsidiaries are also included under these rules [1]. Group 2: Fund Occupation Definitions - Fund occupation is categorized into operational and non-operational types, with operational occupation arising from business transactions and non-operational occupation involving payments made on behalf of related parties [2]. - Related parties are prohibited from harming the company's interests through their relationships, and any violations resulting in losses must be compensated [2]. Group 3: Transaction Regulations - The company must minimize related transactions and prevent fund occupation through various means, including not covering expenses for related parties [5]. - Operational fund transactions must comply with legal and internal regulations, and specific settlement deadlines must be established to limit fund occupation [3]. Group 4: Responsibilities and Measures - The board of directors, audit committee members, and senior management have legal obligations to maintain the safety of company funds [9]. - The chairman of the board is responsible for preventing non-operational fund occupation, while the general manager oversees direct management [4]. Group 5: Auditing and Reporting - The finance department is tasked with accurately accounting for fund transactions with related parties and maintaining financial records [5]. - External auditors must conduct special audits on fund occupation by related parties and report their findings [5]. Group 6: Accountability and Penalties - The company must take effective measures against related parties that infringe on company assets, including potential legal action [6]. - Directors and senior management found complicit in facilitating fund occupation may face disciplinary actions, including warnings or dismissal [7].
鸿远电子: 鸿远电子规范与关联方资金往来的管理办法
Zheng Quan Zhi Xing· 2025-06-20 10:46
Core Points - The document outlines the management measures for fund transactions between Beijing Yuan Liu Hongyuan Electronic Technology Co., Ltd. and its related parties, aiming to protect investors' rights and comply with relevant laws and regulations [1][2][3] - The company defines related parties as per the listing rules and emphasizes the need to regulate and minimize related transactions to prevent fund occupation by these parties [1][2][3] Group 1: Definitions and Scope - The term "fund occupation" includes both operational and non-operational fund occupations, with operational occupations arising from related transactions and non-operational occupations involving payments for wages, benefits, and other expenses without a corresponding service or product [2][3] - Related parties are prohibited from using their relationships to harm the company's interests and must bear compensation responsibilities for any losses incurred [2][3] Group 2: Regulations on Fund Transactions - The company must strictly limit fund occupations by related parties and ensure that any operational fund transactions comply with the listing rules and the company's management measures [3][4] - The company is not allowed to provide funds to related parties through various means, including covering expenses or making loans without a legitimate business rationale [3][4][5] Group 3: Management and Responsibilities - The board of directors and senior management are responsible for safeguarding the company's funds and must adhere to established governance procedures [4][5] - The finance department is tasked with accurately accounting for fund transactions with related parties and maintaining proper documentation to ensure compliance with governance standards [4][5] Group 4: Accountability and Enforcement - Directors and senior management are liable for any losses caused by violations of these measures, with potential penalties including dismissal and legal action [5][6] - The company will take legal action to recover funds occupied by related parties and seek compensation for any losses incurred [6]
ST合纵: 规范与关联方资金往来的管理制度
Zheng Quan Zhi Xing· 2025-06-10 13:31
Core Points - The document outlines the regulations for managing financial transactions between the company and its related parties to prevent fund occupation and protect the interests of the company and its stakeholders [1][2][3] - It defines both operational and non-operational fund occupation, emphasizing that related parties must not harm the company's interests [2][3] - The company is required to establish a long-term mechanism to prevent fund occupation by related parties [1][2] Group 1: Definitions and Regulations - "Related parties" are defined in accordance with existing regulations, including controlling shareholders and actual controllers [1] - Non-operational fund occupation includes various forms of financial support to related parties without genuine transactions [2] - The company must not provide funds to related parties through specified prohibited methods, including covering expenses or debts for them [8][9] Group 2: Financial Management Procedures - The board of directors is responsible for overseeing financial transactions with related parties, ensuring compliance with regulations [5][6] - The financial department must verify payment documents and ensure they align with company governance standards before processing payments [14][15] - Regular audits and checks are mandated to monitor and report on fund transactions with related parties [22][24] Group 3: Accountability and Legal Measures - The board must take action against related parties that occupy company assets, including seeking compensation for losses [26][28] - A mechanism is established to freeze shares held by controlling shareholders in cases of asset occupation [29] - Violations of these regulations by related parties will lead to legal actions and potential compensation claims [27][28]