中南文化: 融资与对外担保管理办法（2025年8月）

Core Points - The document outlines the financing and external guarantee management measures of Zhongnan Hong Culture Group Co., Ltd to regulate financing risks and protect financial security and investor rights [1][3][15] Financing Management - Financing refers to indirect financing activities primarily from banks, including comprehensive credit, working capital loans, and other forms [3][4] - The company must adhere to principles of prudence, equality, mutual benefit, voluntariness, and integrity in financing and guarantees [4][5] - The financial management center is responsible for receiving and initially reviewing financing applications [6][11] Approval Process - Financing amounts not exceeding 50% of the latest audited net assets require approval from the chairman [6][7] - Financing amounts between 50% and 100% require board approval, while amounts exceeding 100% need shareholder approval [8][9] - Applications must include details such as the financial institution, amount, term, and repayment plan [10][11] External Guarantee Management - External guarantees must be based on the creditworthiness of the guaranteed party, which must have independent legal status and strong repayment ability [12][13] - Guarantees for controlling shareholders or related parties require counter-guarantees from them [13][14] - The company cannot provide guarantees without board or shareholder approval, especially for significant amounts [15][18] Risk Management - The financial management center oversees daily management of financing and guarantees, ensuring compliance with approved contracts [25][26] - Any changes in the repayment ability of the guaranteed party must be reported, and emergency plans should be developed [32][33] Information Disclosure - Relevant documents regarding financing and guarantees must be submitted to the board secretary for timely disclosure [34][35] Responsibilities - All directors must strictly review financing and guarantee matters according to the regulations and bear joint liability for any losses caused by violations [36][37]