Annual Report 2024

Directors’ Report 董事會報告 129 舜宇光學科技（集團）有限公司 • 2024 年報 關連交易及持續關連交易 本公司已訂立關連交易制度，以加強本公司內 部監控，保護股東合法利益，完善公司治理結 構。該制度已根據上市規則定義關連人士及關 連交易的範圍，並要求本公司披露關連交易的 相關信息，進行持續關連交易年度審核，且遵 循關連交易決策原則及迴避制度。 審核委員會根據其工作及職能，審閱關連交易 及持續關連交易的條款及安排是否公平合理。 審核委員會根據客觀標準判斷該關連交易是否 對本公司有利，必要時應聘請專業評估師或獨 立財務顧問提供諮詢意見。與關連人士有任何 利害關係的董事，在董事會就該事項表決時， 應當迴避。如有需要，須成立獨立董事委員 會，評估及批准衝突交易，且委員會成員不得 有任何於有關交易或安排中佔有重大利益的獨 立非執行董事。 本公司的獨立非執行董事每年會審閱本集團的 持續關連交易，且確認該等交易滿足： 1. 在本 集團的日常業務中訂立； 2. 按照一般商務條款 或更佳條款進行；及 3. 根據有關交易的協議進 行，條款公平合理，且符合股東的整體利益。 本公司亦已聘請外部核數師審閱本集團之持續 關連交易。如本年報綜合財務報表附註 41 所披 露，本公司截至二零二四年十二月三十一日止 年度訂立的關連人士交易並無構成上市規則項 下的關連交易或持續關連交易。截至二零二四 年十二月三十一日止年度，本公司並未訂立任 何關連交易或持續關連交易。 CONNECTED TRANSACTIONS AND CONTINUING CONNECTED TRANSACTIONS The Company has established the connected transaction policy to strengthen the internal control of the Company, protect the legitimate interests of the Shareholders and improve the corporate governance structure. This policy has defined the scopes of connected parties and connected transactions in accordance with the Listing Rules. It also requires the Company to disclose the related information of the connected transactions, conduct the annual audit of continuing connected transactions and follow the principles of the connected transactions decision-making and abstaining rules. The Audit Committee shall, in accordance with its roles and functions, review whether the terms and the arrangements for the relevant connected transactions and continuing connected transactions are fair and reasonable. The Audit Committee judges whether the connected transaction is beneficial to the Company according to objective criteria, and if necessary, it will hire professional appraisers or independent financial advisers to provide advice. A Director who has any interest in the connected parties shall abstain when the Board votes on the matter. If necessary, an independent board committee shall be established to evaluate and approve the conflict transactions, and the members of the committee shall not have any independent non-executive Director who has significant interests in the relevant transactions or arrangements. The independent non-executive Directors of the Company review the Group’s continuing connected transactions every year and confirm that such transactions meet the following requirements: 1. concluded in the Group’s daily businesses; 2. conducted in accordance with normal or better commercial terms; and 3. conducted in accordance with the agreement on relevant transactions, with fair and reasonable terms and in line with the overall interests of Shareholders. The Company has also hired an external auditor to review the Group’s continuing connected transactions. As disclosed under Note 41 to the consolidated financial statements in this annual report, none of the related party transactions entered into by the Company during the year ended 31 December 2024 constituted a connected transaction or continuing connected transaction under the Listing Rules. For the year ended 31 December 2024, the Company has not entered into any connected transaction or continuing connected transaction.