华平股份: 对外担保决策制度

Core Points - The article outlines the external guarantee decision-making system of Huaping Information Technology Co., Ltd, aiming to regulate external guarantee behaviors and control risks [1][2] - The system applies to the company and its subsidiaries, ensuring that any external guarantees provided by subsidiaries are disclosed after proper procedures [1][2] - The company emphasizes the importance of risk assessment and management in providing guarantees, requiring thorough investigation of the debtor's financial and operational status [3][4] Summary by Sections General Principles - The external guarantee refers to the company providing guarantees for debts owed by third parties, including subsidiaries [2] - Guarantees must be approved by the board of directors or shareholders, and all directors and senior management are responsible for managing risks associated with guarantees [3][4] Review of Guarantee Objects - The company can provide guarantees to entities with independent legal status that meet specific criteria, such as having a strong repayment ability [7] - The board must conduct a thorough review of the debtor's financial health and may hire external professionals for risk assessment [8][9] Approval Authority and Procedures - The highest decision-making body for guarantees is the shareholders' meeting, with the board of directors exercising decision-making authority based on the company's articles of association [13][14] - Certain guarantees require shareholder approval, especially those exceeding specified thresholds related to net assets [15][16] Management of External Guarantees - The finance department is responsible for managing external guarantees, including conducting credit analysis and monitoring the financial status of guaranteed entities [24][25] - The company must maintain proper documentation and regularly review the status of guarantees to ensure compliance with internal policies [26][27] Information Disclosure - The company is required to disclose information regarding external guarantees in accordance with relevant laws and regulations, including details about the total amount of guarantees and their impact on net assets [32][33] - Timely disclosure is mandated in cases where the guaranteed party fails to meet repayment obligations or faces bankruptcy [36] Legal Responsibilities - The company must adhere strictly to the established procedures for providing guarantees, with penalties for those who violate these rules [37][38] - Individuals responsible for unauthorized guarantees that result in losses may face compensation liabilities [39][40]