Core Viewpoint - The article outlines the external guarantee management system of Yangzhou Huitong Technology Co., Ltd., emphasizing the need to protect investors' rights, regulate external guarantee behaviors, and prevent risks associated with external guarantees [2]. Group 1: General Principles - The external guarantee refers to the guarantees provided by the company for others, including guarantees for its controlling subsidiaries [2]. - The company implements unified management of external guarantees, requiring board or shareholder meeting approval for any guarantee contracts [2]. - Directors and senior management must carefully control the debt risks arising from guarantees and bear joint liability for any losses from improper guarantees [2]. Group 2: Review of Guarantee Objects - The company can provide guarantees to entities with independent legal status that meet specific conditions, such as having strong repayment capabilities [8]. - If an applicant does not meet the specified conditions but is deemed necessary for business development, guarantees can be provided with approval from two-thirds of the attending board members or the shareholders' meeting [9]. - The company must investigate the operational and credit status of the guarantee applicant, analyzing financial conditions and industry background [10]. Group 3: Approval Procedures - Guarantees exceeding 10% of the company's latest audited net assets require shareholder meeting approval, with specific conditions outlined for various guarantee scenarios [17]. - The board must approve guarantees before they are submitted to the shareholders' meeting for approval [17]. - Guarantees for controlling shareholders or related parties require additional measures, including providing counter-guarantees [18]. Group 4: Management of Guarantees - The finance department is responsible for managing external guarantees, including conducting credit investigations and ensuring compliance with approval procedures [34]. - The company must monitor the financial status of the guaranteed parties regularly and take necessary actions if any adverse conditions arise [36]. - Any abnormal contracts discovered must be reported to the board immediately [36]. Group 5: Responsibilities and Penalties - The board establishes a regular review system for guarantee behaviors, and any violations must be disclosed and corrected promptly [42]. - Individuals responsible for unauthorized guarantees or violations of the management system may face penalties or compensation responsibilities [45]. - The company must ensure that all guarantee contracts are in writing and comply with legal requirements [25].
惠通科技: 对外担保管理制度（2025年8月）