铁流股份: 铁流股份有限公司对外担保管理制度（2025年8月）

Core Viewpoint - The company has established a comprehensive external guarantee management system to effectively control guarantee risks and protect investors' rights, in accordance with relevant laws and regulations [2][3]. Summary by Sections Chapter 1: General Principles - The company aims to strictly control external guarantee-related debt risks and fulfill the necessary review and disclosure obligations [2]. - The interests of controlling shareholders, actual controllers, and other related parties must not be infringed upon in any manner [2]. Chapter 2: Guarantee Authority and Accountability - The company must verify the credit status of the guaranteed party and make decisions based on a prudent assessment of their debt repayment ability [4]. - Guarantees exceeding 10% of the latest audited net assets require approval from more than half of the board of directors and must be disclosed promptly [4]. - Guarantees exceeding 50% of the latest audited net assets or 30% of total assets require shareholder meeting approval with a two-thirds majority [4][5]. - For guarantees to related parties, approval from non-related directors and a two-thirds majority of those present at the board meeting is required [5]. - The company can estimate future guarantee limits for subsidiaries with varying debt ratios and submit them for shareholder approval [5]. Chapter 3: Daily Management and Accountability - All guarantees must be documented in written contracts, which should be properly managed and reported to the finance department [7]. - The finance department is responsible for monitoring the economic performance of guaranteed entities and reporting regularly to the general manager [7]. - In case of litigation or unexpected situations, relevant departments must report to the finance department and general manager on the first working day [7]. - If the guaranteed party fails to fulfill their obligations, the company must take necessary measures to recover the debt [7]. - Violations of the guarantee management system by directors or senior management will lead to accountability for damages caused to the company [9].