国睿科技: 国睿科技股份有限公司融资和担保管理办法（2025年8月修订）

Core Points - The document outlines the financing and guarantee management measures of Guorui Technology Co., Ltd, aiming to strengthen management, standardize behaviors, and prevent risks [1][2] - The financing includes equity financing and debt financing, with specific definitions and examples provided [1][2] - The management principles emphasize strategic service, legal compliance, risk control, and cost reduction [2] Financing and Guarantee Management - Financing includes equity financing (e.g., issuing stocks, convertible bonds) and debt financing (e.g., loans, bond issuance) [1][2] - Guarantees are provided for loans and bond issuance of subsidiaries and affiliates, including various forms such as guarantees, mortgages, and pledges [2] - The management follows principles of serving strategy, legal compliance, risk control, and cost efficiency [2] Responsibilities and Division of Labor - The finance department is responsible for managing debt financing and guarantees, including developing related systems and managing budgets [3][4] - The securities affairs department manages equity financing, including developing relevant systems and overseeing budget proposals [4] - The legal department reviews contracts and assesses legal risks associated with financing and guarantees [4] Financing and Guarantee Conditions - Financing entities must align with the company's strategic direction and have good financial health [5][6] - Financing should not lead to excessive costs or debt crises, and must comply with national policies and regulations [5][6] - The total guarantee amount should not exceed 40% of consolidated net assets, and individual guarantees should not exceed 50% of the unit's net assets [6] Budgeting for Financing and Guarantees - Financing budgets should be based on thorough analysis and include details such as financing needs and repayment measures [16][17] - Project financing budgets must consider feasibility, risks, and costs [17][18] - Guarantees should be managed in conjunction with debt financing activities, focusing on key elements like guarantee amounts and the financial status of the guaranteed entities [18] Execution of Financing and Guarantees - Financing and guarantee budgets must be approved by the board and shareholders before execution [22][23] - The finance department is responsible for drafting borrowing plans and managing contracts with financial institutions [25][26] - All financing activities must comply with internal control standards and be documented properly [28][29] Management and Supervision - The company must establish an internal control mechanism for financing and guarantees, including regular monitoring and reporting [43][44] - Any significant changes in the financial status of guaranteed entities must be reported promptly [45] - Internal audits will be conducted to ensure compliance with financing and guarantee management procedures [48][49]