Core Viewpoint - The company has established a comprehensive external guarantee management system to regulate guarantee behavior, control operational risks, and ensure compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The external guarantee refers to the company providing guarantees, mortgages, or pledges for others, including subsidiaries within the consolidated financial statements [1]. - The total amount of external guarantees by the company and its subsidiaries must be uniformly managed, requiring board or shareholder approval for any guarantee actions [1][2]. - Guarantees must adhere to principles of legality, prudence, mutual benefit, and safety, with strict risk control measures in place [1][2]. Group 2: Decision-Making Authority - The board of directors must approve external guarantees exceeding 10% of the company's latest audited net assets, and total guarantees exceeding 50% of the latest audited net assets require shareholder approval [3][4]. - Guarantees for subsidiaries can be exempt from certain regulations if they do not harm the company's interests [3][4]. Group 3: Application and Review Process - The finance department is responsible for receiving guarantee applications and must conduct a thorough assessment of the creditworthiness of the guaranteed party [11][12]. - The board of directors must carefully evaluate guarantee applications, potentially hiring external professionals for risk assessment [15][16]. Group 4: Daily Management and Risk Control - Written contracts must be established for all external guarantees, and the finance department is tasked with the daily management and record-keeping of these guarantees [19][20]. - Continuous monitoring of the financial status of the guaranteed party is required, with immediate reporting to the board if significant adverse changes occur [22][23]. Group 5: Miscellaneous Provisions - The company retains the right to pursue claims against guarantees if the guaranteed party defaults, and must participate in bankruptcy proceedings if necessary [24][25]. - The management system will take effect upon approval by the company's shareholders [32].
芯动联科: 《对外担保管理办法》