科思科技: 对外担保管理制度

General Principles - The company establishes a management system to regulate external guarantee behavior, control risks, and protect investor rights and financial security [1] - All directors and senior management must prudently manage and strictly control the debt risks arising from external guarantees [1] Definition and Scope - "External guarantee" refers to the company providing guarantees, mortgages, or pledges for others, including guarantees for controlling subsidiaries [1] - The total amount of external guarantees includes those provided by the company and its controlling subsidiaries [1] Prohibition and Principles - The company cannot use its assets to guarantee the debts of shareholders, their controlling subsidiaries, or affiliated enterprises [1] - External guarantees must adhere to principles of legality, equality, voluntariness, fairness, integrity, mutual benefit, safety, and prudence [1] Management and Approval Process - External guarantees are managed uniformly by the company, and no one can sign guarantee contracts without following the prescribed procedures [2] - Guarantees must require the guarantee party to provide counter-guarantees with actual capacity to bear [2] Examination of Guarantee Objects - The company can provide guarantees to entities with independent legal status and strong debt repayment ability under certain conditions [11] - The board must analyze the credit status and risks of the debtor before deciding on guarantees [12] Documentation and Investigation - The company must investigate the credit status of the guarantee objects and require them to provide necessary documentation [3][4] - The responsible department must ensure the authenticity of the main contract and prevent fraudulent activities [5] Risk Assessment and Monitoring - The board must thoroughly review the financial status, operational conditions, and credit situation of the guarantee objects [6] - The financial department is responsible for monitoring the guarantee process and ensuring compliance with internal regulations [9][10] Responsibilities and Liabilities - The company must take necessary measures to recover debts if the guaranteed party fails to fulfill obligations [11][12] - Directors and relevant personnel must bear joint liability for losses caused by improper guarantees [12][13]