Non-operating capital occupation includes: wages, welfare, insurance, advertising and other expenses paid by listed companies for major shareholders and their affiliated enterprises; Funds paid to repay debts on behalf of major shareholders and their affiliated enterprises; Lend funds directly or indirectly to major shareholders and their affiliated enterprises with or without compensation; Creditor's rights formed by undertaking guarantee responsibilities for major shareholders and their affiliated enterprises; And other funds provided to major shareholders and their affiliated enterprises regardless of goods and services.
The Guidelines for Standardized Operation of Listed Companies on Growth Enterprise Market issued by Shenzhen Stock Exchange stipulates that:
Focus on whether the authorization and approval procedures for large non-operating monetary expenditures are sound, whether there is ultra vires approval behavior, and whether there are weak links in internal control. If any abnormality is found, it shall be reported to the audit committee in time.