Gian(SZ:300709) Zheng Quan Zhi Xing·2025-08-01 16:35Core Viewpoint - The article outlines the external guarantee management system of Jiangsu Jingyan Technology Co., Ltd., emphasizing the need for strict control and risk management in external guarantees to protect the company's assets and prevent financial risks [1][2]. Group 1: External Guarantee Definition and Principles - External guarantees refer to the company's provision of guarantees for debts owed by third parties, which may include forms such as guarantees, mortgages, and pledges [1]. - The company must adhere to principles of legality, prudence, mutual benefit, and safety when providing external guarantees, ensuring strict control over guarantee risks [2]. Group 2: Approval Authority for External Guarantees - Any external guarantee must be approved by two-thirds of the board members present at the meeting [7]. - Certain guarantees, such as those exceeding 10% of the company's latest audited net assets or involving high debt ratios, require shareholder meeting approval [8]. Group 3: Guarantee Application and Evaluation Process - The company’s financial department is responsible for conducting a thorough credit assessment of the party requesting the guarantee, which may involve hiring external legal or financial advisors [12]. - The board must investigate the financial status and operational conditions of the guaranteed party before making a decision [15]. Group 4: Information Disclosure Requirements - The company is obligated to disclose information regarding external guarantees in accordance with legal regulations and stock exchange rules, including details of the board or shareholder resolutions [20]. - Timely disclosure is required if the guaranteed party fails to meet repayment obligations or faces bankruptcy [22]. Group 5: Risk Management of External Guarantees - The company must monitor the financial and operational status of the guaranteed party throughout the guarantee period, taking proactive measures if any financial deterioration is detected [24]. - In the event of bankruptcy proceedings, the company must ensure its rights as a creditor are protected by participating in the distribution of bankruptcy assets [25]. Group 6: Implementation and Amendments - The external guarantee management system becomes effective upon approval by the shareholder meeting and must align with relevant laws and regulations [26]. - The board of directors is responsible for interpreting the system and proposing amendments as necessary [27].