金陵体育: 对外担保制度（2025年8月）

Core Points - The document outlines the external guarantee system of Jiangsu Jinling Sports Equipment Co., Ltd, aiming to regulate external guarantee behaviors and control risks [1][2] - The system applies to the company and its controlling subsidiaries, defining external guarantees as providing guarantees or collateral for others [1][2] - The principles of external guarantees include legality, prudence, mutual benefit, and safety, with strict controls on debt risks [2][3] Summary by Sections General Principles - The external guarantee system is established to protect shareholders and investors' rights based on relevant laws and regulations [1] - The system applies to the company and its controlling subsidiaries, with specific definitions of external guarantees [1][2] Basic Principles of External Guarantees - Guarantees must adhere to principles of legality, prudence, mutual benefit, and safety [2] - The board of directors or shareholders must review and approve any external guarantees [2][3] Approval Authority and Procedures - The finance department and board office are responsible for daily management of external guarantees [3] - A thorough analysis of the applicant's financial status and risks must be conducted before approval [3][4] Management of External Guarantees - The company must implement risk control measures and conduct due diligence on the guaranteed party [4][5] - Contracts for guarantees must be in writing, and the company must manage these contracts diligently [6][7] Information Disclosure - The company is required to disclose all external guarantee matters to the auditing firm and announce board or shareholder resolutions regarding guarantees [8][9] - Specific conditions trigger the need for timely disclosure, such as failure to repay debts or significant changes in the guaranteed party's financial status [9][10]