Core Viewpoint - The document outlines a set of regulations aimed at preventing major shareholders and related parties from misappropriating company funds, ensuring the protection of the company's and shareholders' rights [2][3]. Group 1: General Principles - The regulations are established to strengthen and standardize the fund management of Tianhong Digital Commercial Co., Ltd., preventing the misappropriation of funds by major shareholders and related parties [2]. - The regulations apply to major shareholders, actual controllers, and related parties in terms of fund management [2]. - Misappropriation of funds includes both operational and non-operational fund usage [3]. Group 2: Prevention Principles - The company must strictly prevent fund misappropriation during operational transactions with major shareholders and related parties [5]. - The company is prohibited from providing funds directly or indirectly to major shareholders and related parties through various means, including covering expenses or making loans [6]. Group 3: Measures and Specific Regulations - The board of directors is responsible for managing the prevention of fund misappropriation by major shareholders and related parties [5]. - A leadership group is established to oversee daily management and supervision of fund misappropriation prevention [6]. - The general manager is responsible for daily fund management, with the chief accountant assisting in monitoring transactions with major shareholders and related parties [6]. Group 4: Accountability and Penalties - Major shareholders and actual controllers who violate these regulations and cause losses to the company must bear compensation responsibilities [7]. - The board of directors and the leadership group members are obligated to maintain the integrity of company funds and will face penalties for facilitating or condoning misappropriation [7]. - A mechanism for freezing shares held by major shareholders who misappropriate funds is established, ensuring that funds are returned [7].