第四章 资金占用的处置措施及程序 "以股抵债"或者"以 资抵债"等方式偿还侵占资产。在董事会对相关事宜进行审议时，关联董 事需对该表决事项进行回避。 （一）用于抵偿的资产必须属于公司同一业务体系，并有利于增强公司独 立性和核心竞争力，减少关联交易，不得是尚未投入使用的资产或者没有 客观明确账面净值的资产。 江西天新药业股份有限公司 防止大股东及关联方占用公司资金管理制度 江西天新药业股份有限公司 第一章 总则 第一条 为维护江西天新药业股份有限公司（以下简称"公司"）、公司全体股东及 公司债权人的合法利益，杜绝大股东及关联方占用公司资金行为的发生， 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》《关于进一步做好清理大股东占用上市公 司资金工作的通知》《上海证券交易所上市公司自律监管指引第 1 号—规 范运作》等相关法律、行政法规和规范性文件以及《江西天新药业股份有 限公司章程》（以下简称"公司章程"）的规定，制定本制度。 第二条 本制度所称的大股东，即控股股东，指持有的股份占公司股本总额超 ...

奥锐特药业股份有限公司 防止大股东及关联方占用公司资金管理制度 第一章 总 则 第一条 为了维护奥锐特药业股份有限公司(以下简称"公司")、公司全体股东及 公司债权人的合法利益，杜绝大股东及关联方占用公司资金行为的发生，根据《中华人 民共和国公司法》《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》 (一)经营性资金占用:指控股股东及关联方通过采购、销售、相互提供劳务等生产 经营环节的关联交易产生的资金占用。 (二)非经营性资金占用:指公司为控股股东及关联方垫付各种款项；公司为控股股 东及关联方以有偿或无偿的方式，直接或间接地拆借资金；公司为控股股东及关联方代 偿债务；控股股东不及时偿还公司承担对其的担保责任而形成的债务；及其他在没有商 品和劳务对价情况下，公司提供给控股股东及关联方使用资金；公司与控股股东及关联 方互相代为承担成本和其他支出等。 第四条 纳入公司合并会计报表范围的子公司与公司控股股东及关联方之间进行的 资金往来适用本制度。 第二章 防止控股股东及关联方的资金占用 第五条 公司与控股股东及关联方发生的关联交易必须严格按照《公司章程》、《关 联交易管理办法》等进行决策和实施 ...

Core Points - The document outlines a management system to prevent the controlling shareholders and related parties from occupying the company's funds, ensuring the protection of the company's and its stakeholders' legal interests [1][2][3] Group 1: Definition and Scope - The term "controlling shareholder" refers to a shareholder holding more than 50% of the company's total share capital or having significant voting rights despite holding less than 50% [1] - "Actual controller" is defined as a natural person, legal entity, or organization that can actually control the company's actions through investment relationships or agreements [1] - "Related parties" are determined according to the company's related transaction management system [1] Group 2: Types of Fund Occupation - Fund occupation includes operational fund occupation, which arises from related transactions in procurement, sales, and service provision [2] - Non-operational fund occupation includes various forms such as the company advancing payments for the controlling shareholder, borrowing funds, and assuming debts on behalf of the controlling shareholder [2] Group 3: Transaction Management - The company must strictly adhere to its articles of association and related transaction management system when engaging in related transactions with controlling shareholders and related parties [3] - The company is prohibited from providing funds directly or indirectly to controlling shareholders and related parties through various means, including loans and debt repayment [3][4] Group 4: Responsibilities of the Board and Management - The board of directors and senior management are legally obligated to maintain the safety of the company's funds and prevent fund occupation by controlling shareholders and related parties [4] - The chairman of the board is identified as the primary responsible person for preventing fund occupation [4] Group 5: Measures and Procedures for Fund Occupation - Upon identifying fund occupation, the company must promptly develop a recovery plan and report to regulatory authorities [5][6] - The company should prioritize cash repayment for occupied funds and strictly control non-cash asset repayments [5][6] Group 6: Accountability and Penalties - Directors and senior management who fail to fulfill their responsibilities or assist in fund occupation may face disciplinary actions, including dismissal [9] - The board may report to regulatory authorities if the board fails to act on fund occupation issues [6][9] Group 7: Miscellaneous - The document is subject to national laws and regulations, and any inconsistencies will defer to those laws [10] - The board of directors holds the interpretation rights of this management system [10]