规范关联方资金往来

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双杰电气: 关于规范与关联方资金往来的管理制度(2025年8月)
Zheng Quan Zhi Xing· 2025-08-25 17:31
北京双杰电气股份有限公司 关于规范与关联方资金往来的管理制度 第一章 总则 第一条 为了进一步加强和规范北京双杰电气股份有限公司(以下简称"公司") 资金管理,规范公司与关联方之间的资金往来,保护公司、股东和其他利益相关人 的合法权益,根据《中华人民共和国公司法》《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》及《北京双杰电气股份有限公司章程》(以下简称"《公司章程》")的 有关规定,结合公司实际,制定本制度。 第二条 本制度适用于公司与关联方之间的资金往来。纳入公司合并报表范围 的子公司适用本制度。 第三条 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,是指公司关联方通过采购、销售等生产经营环节的关联交易 所产生的资金占用。 非经营性资金占用,是指公司代关联方偿还债务而支付资金,有偿或无偿、直 接或间接拆借给关联方资金,为关联方承担担保责任而形成的债权,为关联方垫付 工资、保险,以及其他在没有商品和劳务提供情况下给关联方使用的资金。 第四条 公司董事会秘书应当按照法律法规、规范性文件、公司上市的证 ...
亿晶光电: 亿晶光电科技股份有限公司规范与关联方资金往来的管理制度(2025年8月修订)
Zheng Quan Zhi Xing· 2025-08-25 16:52
亿晶光电科技股份有限公司 规范与关联方资金往来的管理制度 (2025 年 8 月修订) 第一章 总则 第一条 为规范亿晶光电科技股份有限公司(以下简称"公司")与控股股 东、实际控制人及其他关联方的资金往来,避免公司控股股东、实际控制人及其 他关联方占用公司资金,建立防范公司关联方占用公司资金的长效机制,根据《中 华人民共和国公司法》《中华人民共和国证券法》《上海证券交易所股票上市规 则》(以下简称"《股票上市规则》")及其他有关法律、行政法规、部门规章 和规范性文件的规定,结合《亿晶光电科技股份有限公司章程》(以下简称"《公 司章程》")及公司实际情况,制定本制度。 第二条 本制度所指的关联方是指《股票上市规则》以及相关法律法规所认 定的关联方。 第三条 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,是指公司关联方通过采购、销售、接受或提供劳务等生产 经营环节的关联交易所产生的对公司的资金占用。 第六条 公司及纳入公司合并会计报表范围的子公司与控股股东、实际控制 人及其他关联方之间的资金往来适用本制度。 除本条规定外,本制度所称的公司均指公司及纳入公司合并会计报表范围 ...
双枪科技: 规范与关联方资金往来的管理制度(2025年8月修订)
Zheng Quan Zhi Xing· 2025-08-21 16:59
第一条 为规范双枪科技股份有限公司(下称"公司")与关联方之间的资金往来,防止 公司关联方侵占公司资金,完善公司内部控制制度,保护公司及中小股东利益,根据《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》等有关法律法规、规范 性文件以及《双枪科技股份有限公司章程》(以下简称"《公司章程》"),制定本制度。 第二条 本制度所称关联方包括关联法人和关联自然人。 第三条 具有下列情形之一的法人或者其他组织,为公司的关联法人: (一)直接或者间接控制公司的法人或其他组织; (二)由前项所述法人直接或者间接控制的除公司及其控股子公司以外的法人或其他组 织; (三)由第四条所列公司的关联自然人直接或者间接控制的、或者担任董事、高级管理 人员的,除公司及其控股子公司以外的法人或其他组织; (四)持有公司 5%以上股份的法人或者其他组织及其一致行动人; 双枪科技股份有限公司 规范与关联方资金往来的管理制度 (五)中国证监会、公司上市的证券交易所或者公司根据实质重于形式的原则认定的其 他与公司有特殊关系,可能造成公司对其利益倾斜的法人或其他组织。 第四条 具有下列情形之一的自然人,为公司的关联自然人: ( ...
千方科技: 规范与关联方资金往来管理制度
Zheng Quan Zhi Xing· 2025-08-21 16:35
北京千方科技股份有限公司 二〇二五年八月修订 北京千方科技股份有限公司 (一)有偿或无偿、直接或间接地拆借公司的资金(含委托贷款)给控股股东、实际控 制人及其他关联方使用,但公司参股公司的其他股东同比例提供资金的除外。前述所称"参 股公司",不包括由控股股东、实际控制人控制的公司; 第一章 总 则 第一条 为了规范北京千方科技股份有限公司(以下简称"公司")与控股股东、实际 控制人及其他关联方(以下简称"公司关联方")的资金往来,避免公司关联方占用公司资 金,保护公司、股东和其他利益相关人的合法权益,建立防范公司关联方占用公司资金的长 效机制,根据《中华人民共和国公司法》、《中华人民共和国证券法》、《深圳证券交易所 股票上市规则》、《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》、 《深圳证券交易所上市公司自律监管指引第1号——主板上市公司规范运作》等有关法律、行 政法规、部门规章及规范性文件的规定,结合《北京千方科技股份有限公司章程》(以下简 称"公司章程")、制度和公司实际情况,特制定本制度。 第二条 纳入公司合并会计报表范围的子公司与公司关联方之间进行的资金往来适用本 制度。 第三条 ...
科兴制药: 规范与关联方资金往来管理制度
Zheng Quan Zhi Xing· 2025-07-28 16:26
Core Viewpoint - The document outlines the management system for fund transactions between the company and its related parties, aiming to prevent fund occupation by related parties and protect the rights of the company and its shareholders [1][2]. Group 1: General Principles - The system is established to regulate fund transactions between the company and its controlling shareholders, actual controllers, and other related parties, in accordance with relevant laws and regulations [2]. - The definition of related parties and related transactions follows the guidelines set by the Science and Technology Innovation Board [2]. Group 2: Prevention of Fund Occupation - The company must prevent both operational and non-operational fund occupation by related parties, ensuring that funds are not used for purposes such as salary payments or debt repayments without proper transactions [3][4]. - The company must maintain independence in assets, personnel, finance, and operations from related parties [3][4]. Group 3: Fund Transaction Procedures - The board of directors is responsible for overseeing fund transactions with related parties, with the chairman being the primary responsible person [6][7]. - The finance department is tasked with daily implementation of measures to prevent fund occupation and must regularly report on non-operational fund transactions [7][8]. Group 4: Audit and Record Management - The finance department must maintain detailed records of fund transactions with related parties and ensure compliance with legal and regulatory requirements [8][9]. - Regular checks by the board of directors are mandated to verify if there are any fund occupations or resource transfers that could harm the company’s interests [9]. Group 5: Accountability and Penalties - Violations of the established regulations by directors, senior management, or finance personnel can lead to disciplinary actions, including financial penalties and potential legal consequences [10]. - The company is required to take legal action to recover funds occupied by related parties and seek compensation for any losses incurred [10].
宣亚国际: 《规范与关联方的资金往来制度》(2025年7月)
Zheng Quan Zhi Xing· 2025-07-18 12:15
Core Viewpoint - The document outlines the management system for fund transactions between Xuan Ya International Marketing Technology (Beijing) Co., Ltd. and its related parties, aiming to prevent fund occupation by related parties and protect the rights of the company and its stakeholders [1][5]. Group 1: General Principles - The system is established to regulate fund transactions with controlling shareholders, actual controllers, and other related parties to avoid fund occupation and ensure compliance with relevant laws and regulations [1][2]. - The system applies to fund transactions between subsidiaries included in the company's consolidated financial statements and related parties [1]. Group 2: Types of Fund Occupation - Operating fund occupation refers to fund occupation arising from related transactions such as procurement and sales [2]. - Non-operating fund occupation includes various forms of financial support to related parties, such as paying salaries, benefits, and debts on behalf of related parties, as well as providing funds without genuine transactions [2]. Group 3: Prevention Principles and Regulations - Company directors and senior management are legally obligated to ensure the safety of company funds and must diligently perform their duties according to relevant laws and the company's articles of association [3]. - The company is prohibited from providing funds to related parties through various means, including paying expenses on behalf of related parties or providing loans without proper justification [3][4]. Group 4: Independence and Oversight - The company must maintain independence in assets, personnel, finance, and operations from related parties [4]. - The finance department is responsible for daily prevention and self-inspection of fund occupation, reporting any findings immediately [4][5]. Group 5: Audit and Reporting - The audit management department must conduct regular checks on fund occupation and report findings to the audit committee of the board [5]. - The company must disclose any fund occupation by controlling shareholders or actual controllers in its annual financial reports [5]. Group 6: Legal Obligations and Consequences - The board must take effective measures against related parties that infringe on company assets and report to regulatory authorities if necessary [5][6]. - Violations of the fund management system by directors or senior management may result in administrative penalties and civil liability [6][7]. Group 7: Implementation and Amendments - The system takes effect upon approval by the board of directors and will be amended in accordance with future legal changes [7].
气派科技: 气派科技股份有限公司规范与关联方资金往来的管理制度
Zheng Quan Zhi Xing· 2025-07-17 16:25
Core Viewpoint - The document outlines the management system for funds transactions between Qipai Technology Co., Ltd. and its related parties, aiming to prevent the misuse of company funds by controlling shareholders and actual controllers, thereby protecting the rights of the company and its stakeholders [2][3]. Group 1: General Principles - The system is designed to strengthen and standardize the fund management of Qipai Technology Co., Ltd. and its subsidiaries, preventing fund occupation by controlling shareholders and related parties [2]. - The system applies to fund management between the company and its controlling shareholders, actual controllers, and other related parties, including subsidiaries within the consolidated financial statements [2]. - "Related parties" are defined according to relevant laws and regulations [2]. Group 2: Fund Occupation Definitions - Fund occupation includes both operational and non-operational fund occupation [3]. - Operational fund occupation arises from related transactions in procurement and sales [3]. - Non-operational fund occupation includes various forms of financial support to related parties without genuine transactions, such as paying salaries or debts on behalf of related parties [3]. Group 3: Fund Transaction Regulations - The company must strictly follow approval procedures for any operational fund transactions with controlling shareholders and related parties [6]. - The company is prohibited from providing funds to controlling shareholders and related parties through various means, including covering expenses or providing loans without proper commercial justification [7][8]. - Any fund occupation must be resolved within the agreed timeframe; otherwise, it is considered a violation of the regulations [7]. Group 4: Responsibilities and Measures - The board of directors is responsible for preventing fund occupation by controlling shareholders and related parties, and management must adhere to legal obligations to protect company funds [9]. - Financial and audit departments are tasked with monitoring and reporting on fund transactions with related parties to ensure compliance with regulations [6][9]. - External auditors must provide special reports on any fund occupation by controlling shareholders during annual audits [6]. Group 5: Accountability and Penalties - Controlling shareholders and related parties who violate the regulations and cause losses to the company must bear compensation responsibilities [8]. - Company directors and senior management are obligated to maintain the integrity of company funds and may face penalties for violations [8]. - Funds occupied by controlling shareholders should ideally be repaid in cash, with non-cash repayment methods requiring internal approval [8].
亚世光电: 关于规范与关联方资金往来管理制度
Zheng Quan Zhi Xing· 2025-06-26 16:30
Core Points - The company establishes a system to regulate financial transactions with controlling shareholders, actual controllers, and other related parties to protect investors' rights and prevent fund occupation [1][2][3] - The system defines fund occupation, including both operational and non-operational fund occupation, and outlines the responsibilities of the board and management to ensure financial security [2][3][4] - The company is committed to minimizing related transactions and preventing any form of fund occupation by controlling shareholders and related parties [3][4][5] Financial Transactions Regulation - The company must standardize and minimize related transactions, ensuring that controlling shareholders do not occupy company funds [5][6] - The company is prohibited from providing funds directly or indirectly to controlling shareholders and related parties through various means, including covering expenses or providing loans [3][4][6] - The board and financial department are responsible for regularly checking and preventing non-operational fund occupation [4][5][6] Payment Procedures - The financial management department must review payment agreements and ensure compliance with the company's governance standards before processing payments [5][6] - All related transactions must be backed by genuine economic contracts, and any inability to fulfill contracts must be documented and resolved through mutual agreement [5][6][7] Supervision and Rectification - The company must maintain detailed records of financial transactions with controlling shareholders and conduct regular audits to identify and rectify any fund occupation issues [6][7][8] - Any funds occupied by controlling shareholders should ideally be repaid in cash, with strict controls on non-cash asset repayments [6][7][8] Legal Responsibilities - The board must take immediate action to mitigate losses caused by fund occupation and hold responsible parties accountable [9][10] - The company is generally prohibited from providing guarantees to controlling shareholders, and all board members must carefully manage associated risks [10][11] - Any violations of the established system will result in administrative and economic penalties for responsible individuals [10][11]
中国巨石: 中国巨石股份有限公司规范与关联方资金往来的管理制度(2025年6月)
Zheng Quan Zhi Xing· 2025-06-12 12:30
Core Points - The document outlines the management system for regulating fund transactions between China Jushi Co., Ltd. and its related parties to prevent fund occupation by these parties [1][2] - The system defines two types of fund occupation: operational and non-operational, with specific examples provided for each type [2][3] - The company aims to minimize related transactions and strictly limit fund occupation by related parties during operational fund transactions [3][4] Summary by Sections General Principles - The purpose of the system is to establish a long-term mechanism to prevent fund occupation by related parties, based on relevant laws and regulations [1] - Fund occupation includes both operational and non-operational types, with operational occupation arising from business transactions and non-operational occupation involving payments for wages, debts, and other expenses without a service exchange [2] Regulations on Fund Transactions - The company must clearly define settlement periods for operational fund transactions and take necessary measures to avoid non-operational fund occupation [4][5] - Specific prohibited actions include providing funds for wages, borrowing funds, and issuing commercial acceptance bills without a real transaction background [3][4] Payment Procedures - The finance department must submit payment bases for approval before making payments to related parties, ensuring compliance with the company's governance standards [4][5] - All payment transactions must be documented and reviewed to ensure adherence to the company's regulations [4] Audit and Record Management - The company is required to hire an accounting firm to audit related party fund occupation and disclose findings [5] - The finance department must maintain detailed records of all fund transactions with related parties [5] Legal Responsibilities - The company must take effective measures against related parties that occupy funds and may pursue legal action if necessary [5][6] - Violations of the system by directors or senior management may result in disciplinary actions, including fines or dismissal [5][6] Supplementary Provisions - Definitions of key terms such as "controlling shareholder" and "related transactions" align with national accounting standards and stock exchange rules [6] - The system will be implemented upon approval by the board of directors and shareholders [6]
芯源微: 《规范与关联方资金往来管理制度》
Zheng Quan Zhi Xing· 2025-06-06 13:17
Core Viewpoint - The company has established a comprehensive management system to regulate financial transactions with related parties, aiming to prevent the misuse of company funds and protect the interests of shareholders and stakeholders [2][3]. Group 1: General Principles - The system is designed to prevent related parties from occupying company funds, ensuring compliance with relevant laws and regulations [2]. - Related parties include controlling shareholders, actual controllers, and other associated entities as defined by the listing rules [2]. Group 2: Prevention of Fund Occupation - The company prohibits related parties from using various methods to occupy company funds, including requiring the company to cover expenses or debts [3][4]. - Specific prohibited actions include requesting the company to pay wages, benefits, or other costs, and engaging in transactions without genuine commercial substance [3][4]. Group 3: Responsibilities and Measures - The board of directors and senior management are legally obligated to safeguard the company's financial security and must adhere to established protocols [6][7]. - The audit committee is responsible for guiding internal audits and ensuring that any fund occupation by related parties is promptly reported and addressed [6][7]. Group 4: Accountability and Disciplinary Actions - Directors and senior management are required to maintain the integrity of company funds, with disciplinary actions in place for those who facilitate or condone fund occupation [8][9]. - The company reserves the right to pursue legal action against responsible parties if fund occupation results in losses [9]. Group 5: Additional Provisions - The management system will take effect upon approval by the board and will be subject to modifications as necessary [10].