东方园林: 对外担保制度（2025年7月修订）

Core Points - The document outlines the external guarantee system of Beijing Oriental Garden Environment Co., Ltd, aiming to regulate external guarantee behavior, control risks, and protect stakeholders' rights [1][2][3] - The system applies to all subsidiaries and enterprises within the consolidated financial statements of the company [1] - External guarantees must adhere to principles of legality, prudence, mutual benefit, and safety, with strict risk control measures [2][3] Summary by Sections General Principles - The external guarantee system is established in accordance with various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1] - The total amount of external guarantees includes guarantees provided by the company and its subsidiaries [2] Application and Investigation of External Guarantees - The financial management department is responsible for the initial review and daily management of external guarantee applications [3] - Applicants must submit relevant information, including financial status and repayment ability, to the financial management department [4] Approval Authority and Information Disclosure - External guarantees require approval from the board of directors or shareholders' meeting [6] - Specific conditions necessitate submission to the shareholders' meeting, such as guarantees exceeding 10% of the company's latest audited net assets [6][7] Daily Management and Continuous Risk Control - The financial management department is tasked with the daily management and monitoring of the financial status of guaranteed parties [12][30] - If a guaranteed party's financial situation deteriorates significantly, the company must take timely action to mitigate losses [13] Accountability - Senior management and relevant personnel are liable for any losses caused by violations of laws or the established guarantee system [34][36] - Directors who exceed their authority in signing guarantee contracts will be held accountable [35]