济高发展: 济南高新发展股份有限公司对外担保管理办法（2025年8月）

General Principles - The management measures for external guarantees aim to standardize the external guarantee behavior of Jinan High-tech Development Co., Ltd., effectively control guarantee risks, protect investors' legal rights and the company's property safety, and strengthen guarantee management [1][2] - All external guarantees must be approved by the board of directors or the shareholders' meeting; without such approval, the company cannot provide guarantees [2][3] - External guarantees are to be managed uniformly by the company, and subsidiaries cannot provide guarantees without company approval [3][4] Approval Authority for External Guarantees - Certain external guarantee actions must be approved by the shareholders' meeting after being reviewed by the board of directors, including guarantees exceeding 50% of the latest audited net assets or 30% of total assets [4][6] - Guarantees for shareholders, actual controllers, and their related parties require special approval [6][7] - The company must disclose guarantees provided by its subsidiaries in a timely manner, following relevant regulations [4][5] Implementation of Guarantees - The company must conduct necessary investigations into the credit status of the guaranteed party before providing guarantees [7][8] - All external guarantees must be documented in a guarantee contract that complies with legal norms and clearly defines the terms [13][14] - The company must take necessary measures to monitor the financial status and creditworthiness of the guaranteed party after the guarantee is provided [34][35] Risk Management - The company must actively pursue repayment from the guaranteed party if they fail to meet their obligations [40][41] - If evidence shows that the guaranteed party is in serious financial distress, the company should propose terminating the guarantee agreement [36][37] - The company must disclose any violations of guarantee procedures and take corrective actions to minimize losses [43][44] Responsibilities of Personnel - Company directors must carefully manage and control the debt risks arising from external guarantees and may bear joint liability for any losses caused by improper guarantees [41][42] - Any personnel who violate laws or management measures and cause losses to the company will be held accountable and may face disciplinary actions [44][45] - The board of directors is responsible for interpreting these management measures, which take effect upon approval by the shareholders' meeting [46]