怡合达: 对外担保管理制度

Core Points - The company establishes a system to regulate external guarantees to protect investors' interests and control operational risks [1][2] - The company can only provide guarantees for its subsidiaries that have independent legal status and strong debt repayment capabilities [8][9] - The board of directors and shareholders must approve any external guarantees, with specific thresholds for approval based on the amount and conditions of the guarantee [14][15][17] Group 1: General Principles - The company defines guarantees as actions taken on behalf of subsidiaries, including but not limited to bank loan guarantees and letters of credit [1] - The company prohibits providing guarantees to third parties outside its subsidiaries [1][2] - The company must adhere to principles of legality, prudence, mutual benefit, and safety when providing guarantees [2][6] Group 2: Approval Process - The highest decision-making body for external guarantees is the shareholders' meeting [14] - The board of directors must review and approve guarantees exceeding 10% of the company's latest audited net assets [17][18] - Guarantees must be documented in written contracts that comply with legal requirements [22][23] Group 3: Risk Management - The company must conduct thorough credit assessments of guarantee applicants, including financial and operational evaluations [10][11] - The company is required to implement counter-guarantees to mitigate risks associated with providing guarantees [7][8] - Continuous monitoring of the financial status of guaranteed entities is mandated to identify potential risks [31][32] Group 4: Disclosure Obligations - The company must disclose information regarding external guarantees in accordance with regulatory requirements [39][40] - Any significant changes in the status of guaranteed entities must be reported promptly [41][42] - Confidentiality must be maintained regarding guarantee information until it is publicly disclosed [42] Group 5: Responsibilities and Penalties - Individuals responsible for unauthorized guarantees or violations of the established procedures may face disciplinary actions [43][44] - The company holds the right to seek compensation for losses incurred due to breaches of duty by responsible personnel [45][46] - The board of directors is responsible for interpreting and enforcing the guarantee policy [50]