新经典: 对外担保管理办法（2025年8月）

Core Points - The document outlines the external guarantee management measures of New Classic Culture Co., Ltd. to regulate external guarantee behavior and control risks [1][2] - The board of directors is responsible for consulting and making decisions regarding guarantee actions, which must be approved by the board or shareholders [2][3] Group 1: General Provisions - The purpose of the management measures is to standardize the company's external guarantee behavior and protect investors' rights and financial safety [1] - External guarantees include guarantees provided for subsidiaries and must be uniformly managed, prohibiting branches from providing guarantees without approval [1][2] Group 2: Guarantee Objects - The company can only provide guarantees for legal entities and must ensure that the guaranteed entities have strong repayment capabilities and good credit status [4] - Guarantees should primarily use general guarantee methods and must include collateral or third-party guarantees as necessary [4][5] Group 3: Review and Approval of Guarantee Matters - Before deciding on a guarantee, the company must assess the credit status of the guaranteed party and analyze the associated risks and benefits [6][7] - The financial department is responsible for collecting necessary documentation from the guarantee applicant and conducting a thorough review [6][7] Group 4: Restrictions on Guarantees - The company cannot provide guarantees for entities with unclear ownership, poor financial status, or those involved in legal disputes [8][9] - Guarantees exceeding 10% of the company's latest audited net assets or 50% of total assets require board and shareholder approval [10][11] Group 5: Management and Responsibilities - The financial department manages external guarantees and must track and supervise the guaranteed entities [16][17] - Any department involved in guarantee matters must report to the board and provide necessary documentation for information disclosure [17][18] Group 6: Contractual Obligations - All external guarantees must be documented in written contracts that comply with legal and company requirements [20][21] - Major guarantee contracts may require external audits to ensure compliance and risk management [22][23] Group 7: Miscellaneous Provisions - The management measures will take effect upon approval by the shareholders' meeting and will be interpreted by the board of directors [29][30]