Core Viewpoint - The document outlines the external guarantee management system of Beijing KJY Technology Co., Ltd, emphasizing the need for strict compliance with relevant laws and regulations to mitigate risks associated with external guarantees [1][2][3]. Group 1: General Principles - The external guarantee refers to the guarantees provided by the company for others, including guarantees for its controlling subsidiaries [1]. - The total amount of external guarantees includes both the company's guarantees and those of its controlling subsidiaries [1][2]. - The company must adhere to various laws and regulations, including the Company Law and Securities Law, to control debt risks arising from external guarantees [2][3]. Group 2: Management and Approval Process - External guarantees must be uniformly managed, requiring board or shareholder approval before any contracts can be signed [2][3]. - Directors and senior management are responsible for prudently managing and controlling the risks associated with guarantees, bearing joint liability for any violations [2][3]. - The highest decision-making body for external guarantees is the shareholders' meeting, while the board of directors exercises decision-making authority within the limits set by the company's articles of association [6][7]. Group 3: Scope and Conditions for Guarantees - The company can provide guarantees only to legal entities that meet specific criteria, such as having sound financial systems and strong creditworthiness [4][5]. - Guarantees cannot be provided to any non-legal entities or individuals [4][5]. - The company must conduct thorough investigations into the financial and operational status of the entities it intends to guarantee [12][13]. Group 4: Risk Management and Disclosure - The financial department is responsible for managing and auditing guarantee activities, ensuring that all contracts are properly documented and monitored [34][35]. - The company must disclose any guarantees exceeding certain thresholds, including those involving significant amounts or related parties [15][16]. - If a guaranteed entity fails to meet its obligations, the company must take necessary measures to mitigate losses and pursue recovery [36][39].
科净源: 对外担保管理制度 （2025年8月）