SJY.(SH:600676) Zheng Quan Zhi Xing·2025-04-01 10:24Core Points - The document outlines the management and regulatory framework for guarantees provided by Shanghai Jiaoyun Group Co., Ltd. to protect investors' rights and prevent guarantee risks [1][2][3] Group 1: General Principles - The purpose of the document is to protect investors' rights and regulate the guarantee behavior of the company [1] - The company must adhere to principles of equality, legality, prudence, mutual benefit, and safety in its guarantee activities [1] - Guarantees can only be provided to subsidiaries and must not exceed a certain percentage of the guarantor's net assets [1][2] Group 2: Basic Requirements for Guarantees - The forms of guarantees include general guarantees, joint liability guarantees, mortgages, and pledges [2] - Guarantees can only be provided to enterprises with sustainable operational and debt repayment capabilities [2] - The company is prohibited from providing guarantees to enterprises without equity relationships, except for entrusted enterprises [2][3] Group 3: Responsibilities and Review - The financial department is responsible for the review and daily management of guarantee applications [3][4] - The legal department must ensure the legality and compliance of guarantee contracts [3] - The board of directors must approve guarantees that exceed certain thresholds related to the company's net assets and total assets [6][7] Group 4: Guarantee Contracts - Guarantee contracts must be in written form and comply with legal standards [20] - The contract should clearly define the rights and obligations of all parties involved [22] - The company must maintain proper legal procedures for guarantees, including registration of mortgages or pledges [23] Group 5: Daily Supervision of Guarantees - The financial department must maintain a detailed record of all guarantee contracts and monitor the financial status of the guaranteed parties [24][25] - If the financial condition of the guaranteed party deteriorates, the company must take necessary actions to mitigate risks [10][11] Group 6: Information Disclosure - The company is required to disclose guarantee information in accordance with relevant regulations [27] - Disclosure must include the total amount of guarantees and their relation to the company's net assets [28] Group 7: Accountability - The company will hold directors and senior management accountable for any violations related to guarantee contracts [30][31] - Any economic losses resulting from guarantee activities will lead to responsibility being assigned to relevant personnel [32]