公司与大股东及其关联方发生关联交易时，资金审批和支付流程必须严格执行关 联交易和资金管理有关规定，不得形成非正常的经营性资金占用。 恒宝股份有限公司 防范大股东及关联方资金占用管理条例 第一章 总则 第一条 为进一步规范恒宝股份有限公司（以下简称"公司"）与大股东及关联 方资金往来，建立健全防范大股东及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》《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》等相关法律、法规，中国证监会相关规范性文件以及公司章程等相关规定， 特制定本条例。 第二条 本条例所称资金占用包括经营性资金占用和非经营性资金占用。 经营性资金占用是指大股东及关联方通过购销商品及接受或提供劳务等生产经 营环节的关联交易产生的资金占用。非经营性资金占用包括但不限于：为大股东及关 联方垫付工资、福利、保险、广告等费用和其他支出，代大股东及关联方偿还债务而 支付资金，有偿或无偿直接或间接拆借给大股东及关联方资金，为大股东及关联方承 担担保责任而形成的债权，其他在没有商品和劳务对价情况下提供给大股东及关联方 使用资金等。 纳入公司合并会计报表范围的子公司适用本条例，公司大 ...

北京双杰电气股份有限公司 防范大股东及其关联方资金占用制度 第一章 总则 第一条 根据《中华人民共和国公司法》《中华人民共和国证券法》等有关法律、 法规及规范性文件的要求以及《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，为防止大股东、控股股东或实际控制人及其关联方占用上 市公司资金行为，进一步维护公司全体股东和债权人的合法权益，建立起北京双杰电 气股份有限公司（以下简称"公司"）防范大股东、控股股东或实际控制人及其关联 方占用公司资金的长效机制，杜绝大股东、控股股东或实际控制人及其关联方资金占 用行为的发生，特制定本制度。 第二条 公司董事、高级管理人员对维护公司资金安全负有法定义务。 第三条 本制度所称资金占用包括但不限于：经营性资金占用和非经营性资金占 用。经营性资金占用是指大股东、控股股东及其关联方通过采购、销售等生产经营环 节的关联交易产生的资金占用；非经营性资金占用是指代大股东、控股股东及其关联 方垫付工资、福利、保险、广告等费用和其他支出、代大股东、控股股东及其关联方 偿还债务而支付资金，有偿或无偿直接或间接拆借给大股东、控股股东及其关联方资 金，为大股东、控股股东及其 ...

浙江佐力药业股份有限公司 防范大股东及关联方资金占用管理制度 第一章 总则 第一条 为了建立防止大股东及关联方占用浙江佐力药业股份有限公司（以 下简称"公司"）资金的长效机制，杜绝大股东、控股股东或实际控制人及关联 方（以下简称"大股东及关联方"）资金占用行为的发生，根据《中华人民共和 国公司法》 《中华人民共和国证券法》及《浙江佐力药业股份有限公司章程》，结 合公司实际，制定本制度。 第二条 本制度适用于公司及纳入公司合并会计报表范围的子公司与公司大 股东及关联方之间的资金往来管理。 第三条 公司董事、审计委员会委员和高级管理人员对维护公司资金安全负 有法定义务。 第四条 本制度所称资金占用包括但不限于以下方式： 关联交易产生的资金占用。 告等费用和其他支出、代大股东及关联方偿还债务而支付资金、有偿或无偿直接 或间接拆借给大股东及关联方资金、为大股东及关联方承担担保责任而形成的债 权，以及其他在没有商品和劳务提供情况下给大股东及关联方使用的资金等。 第五条 本制度所称大股东、关联方是指《深圳证券交易所创业板股票上市 规则》所界定的大股东、关联法人和关联自然人。 第六条 本制度所称实际控制人是指：通过投资关系 ...

欧菲光集团股份有限公司 防范大股东及关联方资金占用专项制度 第一章 总 则 第一条 根据《公司法》、 《上市公司监管指引第 8 号—上市公司 《证券法》、 资金往来、对外担保的监管要求》等有关法律、法规及规范性文件的要求以及《公 司章程》的有关规定，为防止大股东、控股股东或实际控制人及关联方占用上市 公司资金行为，进一步维护公司全体股东和债权人的合法权益，建立起欧菲光集 团股份有限公司（以下简称"公司"或"本公司"）防范大股东、控股股东或实际控 制人及其他关联方占用公司资金的长效机制，杜绝大股东、控股股东或实际控制 人及其他关联方资金占用行为的发生，特制定本专项制度。 第二条 公司董事、高级管理人员对维护公司资金安全负有法定义务。 第三条 本制度所称资金占用包括但不限于：经营性资金占用和非经营性资 金占用。 经营性资金占用，是指控股股东、实际控制人及其他关联方通过采购、销售 等生产经营环节的关联交易产生的资金占用。 非经营性资金占用，是指代控股股东、实际控制人及其他关联方垫付工资、 福利、保险、广告等费用和其他支出，代控股股东、实际控制人及其他关联方偿 还债务而支付资金，有偿或无偿、直接或间接拆借给控股股东、 ...

Core Viewpoint - The company has established a system to prevent the misuse of funds by major shareholders and related parties, aiming to protect the interests of the company, shareholders, and other stakeholders [1][2]. Summary by Sections General Principles - The system is designed to strengthen and standardize the company's fund management, preventing the occupation of company funds by major shareholders and related parties [1]. - It applies to major shareholders, actual controllers, and related parties, including subsidiaries within the consolidated financial statements [1]. Definition of Related Parties and Fund Occupation - "Related parties" are defined according to the Ministry of Finance's standards, including entities that control or significantly influence each other [2]. - Fund occupation includes both operational and non-operational fund occupation, with specific definitions provided for each type [2]. Principles for Preventing Fund Occupation - The company must strictly prevent fund occupation during operational transactions with major shareholders and related parties [4]. - Specific prohibitions are outlined, including providing funds for non-operational expenses, unauthorized loans, and issuing commercial acceptance bills without real transaction backgrounds [4][5]. Responsibilities and Measures - The board of directors is responsible for managing the prevention of fund occupation, with designated leaders overseeing daily supervision [6][7]. - A leadership group is established to draft and modify management systems related to fund occupation prevention [6]. Accountability and Penalties - Individuals responsible for fund occupation violations will face administrative and legal consequences, including potential criminal liability [15][17]. - The board has mechanisms to freeze shares held by major shareholders if fund occupation is detected [18]. Additional Provisions - The company must ensure that any non-cash assets used to repay occupied funds meet specific criteria and undergo proper evaluation [9][10]. - The system will take effect upon approval by the board of directors and will be subject to interpretation and revision by the board [22][23].

Core Viewpoint - The company has established a management system to prevent the controlling shareholder and related parties from occupying company funds, aiming to protect the rights and interests of all shareholders and creditors [1][2]. Group 1: General Principles - The management system is based on relevant laws and regulations, including the Company Law and Securities Law, to prevent fund occupation by major shareholders and related parties [1]. - The system defines fund occupation to include both operational and non-operational fund occupation, detailing various scenarios that constitute such occupation [1][2]. Group 2: Prevention Principles - The company must strictly limit fund occupation in operational transactions with major shareholders and related parties, prohibiting practices such as prepaying expenses or providing funds without genuine transactions [2][3]. - Specific prohibited actions include requiring the company to pay expenses, repay debts, or provide loans to major shareholders and related parties [2][3]. Group 3: Responsibilities and Measures - Company directors and senior management are legally obligated to ensure the safety of company funds and assets, with specific responsibilities outlined in the company's articles of association [4]. - The board of directors is responsible for reviewing and approving transactions with major shareholders and related parties, with independent directors having the authority to propose judicial actions against shareholders in case of fund occupation [5][6]. Group 4: Accountability and Penalties - The company will impose administrative and economic penalties on directors and senior management who assist or condone fund occupation by major shareholders [6]. - In cases of non-operational fund occupation that negatively impact the company, the responsible individuals will face disciplinary actions and potential legal consequences [6]. Group 5: Supplementary Provisions - The management system will adhere to national laws and regulations, with the board of directors responsible for its formulation, interpretation, and revision [7]. - The system will take effect upon approval by the board of directors and will be revised as necessary [7].

Core Viewpoint - The company establishes a long-term mechanism to prevent the major shareholders and related parties from occupying company funds, ensuring the protection of the rights and interests of all shareholders and creditors [1]. Group 1: Principles of Fund Occupation Prevention - The company prohibits major shareholders and related parties from occupying company funds through various means, including but not limited to prepayment of expenses and debt repayment [2][3]. - Strict decision-making and implementation processes must be followed for related transactions between the company and major shareholders or related parties [3]. Group 2: Responsibilities and Measures - The company’s board of directors, audit committee, and senior management are legally obligated to maintain the safety of company funds and assets [4]. - The finance department is responsible for regular inspections of fund transactions with major shareholders and related parties to prevent non-operating fund occupation [5]. Group 3: Accountability and Penalties - The company will impose administrative and economic penalties on responsible individuals if non-operating fund occupation occurs, causing adverse effects [7]. - The board of directors will take necessary measures to ensure the normal order of shareholder meetings and report any violations to relevant authorities [6][7]. Group 4: Miscellaneous - The regulations will be interpreted and modified by the company's board of directors and will take effect upon approval [8].

Core Viewpoint - The company has established a special system to prevent major shareholders and related parties from occupying company funds, aiming to protect the rights and interests of the company, shareholders, and other stakeholders [1][2]. Group 1: General Principles - The system is designed to strengthen and standardize the company's fund management and prevent the occupation of company funds by major shareholders and related parties [1]. - The system applies to financial management between the company and its major shareholders, actual controllers, and other related parties, including subsidiaries included in the company's consolidated financial statements [1]. Group 2: Prevention Principles - The company must strictly prevent the occupation of funds when engaging in financial transactions with major shareholders and related parties [2]. - Major shareholders and actual controllers are prohibited from occupying company funds through various means, including direct or indirect loans, debt repayments, and other non-commercial transactions [2][3]. Group 3: Preventive Measures and Specific Regulations - The company's board of directors is responsible for managing the prevention of fund occupation by major shareholders and related parties [4]. - A leadership group is established to oversee daily supervision and management of fund occupation prevention, consisting of the chairman, general manager, financial director, and board secretary [4]. - The leadership group's main responsibilities include executing measures approved by the board, reviewing relevant information, and monitoring fund flows to prevent non-operational occupation of funds [4][5]. Group 4: Accountability and Penalties - Major shareholders and related parties who violate the system and cause losses to the company must bear compensation responsibilities, and responsible individuals may face disciplinary actions [5][6]. - The board of directors can apply for judicial freezing of shares held by major shareholders if fund occupation is detected, and funds should ideally be repaid in cash [6]. - Unauthorized approvals of fund occupation by board members or senior management are considered serious violations, leading to potential disciplinary actions and shareholder notifications [6].

Core Viewpoint - The company has established a management system to prevent major shareholders and related parties from occupying company funds, ensuring the protection of the company's and shareholders' legal rights [1][2]. Group 1: Definition and Scope - The system applies to fund management between the company and its major shareholders and related parties, including subsidiaries within the consolidated financial statements [1]. - "Fund occupation" includes both operational and non-operational fund occupation, with operational occupation arising from related transactions and non-operational occupation involving payments for wages, benefits, and other expenses on behalf of major shareholders [2]. Group 2: Principles and Measures - The company must strictly prevent fund occupation during operational transactions with major shareholders and related parties, prohibiting the provision of funds for non-operational purposes [2][3]. - A leadership group is established to oversee the prevention of fund occupation, consisting of the chairman, relevant directors, and financial department heads [4]. Group 3: Responsibilities and Accountability - The board of directors and senior management are responsible for maintaining the security of company funds and must report any non-operational fund occupation to the leadership group [5][6]. - Violations of the system by major shareholders or related parties will result in compensation responsibilities and potential disciplinary actions against responsible individuals [6][7]. Group 4: Enforcement and Legal Framework - The company will implement a "freeze upon occupation" mechanism, allowing for judicial freezing of shares held by major shareholders if non-operational fund occupation is detected [5][6]. - The system will take effect upon approval by the company's shareholders' meeting, and any unaddressed issues will be governed by relevant laws and regulations [7].