国晟科技: 对外担保管理制度（2025年修订）

General Principles - The external guarantee management system aims to effectively control external guarantee risks and standardize guarantee behavior to protect the legal rights of the company and its shareholders [1][2] - External guarantees refer to the company's provision of guarantees for the debts of third parties, including guarantees for its subsidiaries, and can take forms such as guarantees, mortgages, and pledges [1][2] Guarantee Organization and Responsibilities - The company implements unified management of external guarantees, requiring approval from the board of directors or shareholders for any guarantee contracts [2][3] - The guarantee business management department is responsible for the acceptance, investigation, tracking, analysis, and reporting of external guarantees, ensuring legal compliance [2][3] Guarantee Principles and Scope - The company adheres to principles of prudence and strict control, generally not initiating external guarantees [3][4] - Guarantees are prohibited for entities or individuals that do not meet specific criteria, such as those in financial distress or legal disputes [3][4] Guarantee Application and Evaluation - The guarantee business management department evaluates guarantee applications, requiring comprehensive documentation from the applicant [4][5] - A thorough review process is mandated, including financial assessments and potential audits by internal or external parties [4][5] Approval and Disclosure of Guarantees - Guarantees exceeding certain thresholds, such as 10% of the company's latest audited net assets, require board and shareholder approval [8][9] - The company must disclose guarantee transactions promptly, especially those involving significant amounts or related parties [8][9] Contract Signing and Management - Written contracts are required for all guarantees, detailing the rights, obligations, and liabilities of all parties involved [11][12] - The guarantee business management department must ensure that all contracts comply with legal standards and company policies [11][12] Daily Management of Guarantees - The guarantee business management department maintains accurate records of all guarantees and monitors the repayment status of guaranteed debts [13][14] - Regular assessments of the financial health of guaranteed parties are conducted to mitigate risks [13][14] Accountability and Responsibility - The company enforces strict accountability measures for any failures in the guarantee process, holding responsible parties liable for any losses incurred [15][16] - Shareholders and directors are required to exercise caution and control over external guarantee-related debt risks [15][16]