Core Viewpoint - The company has established a comprehensive system for external guarantees to protect the interests of shareholders and investors, regulate guarantee behaviors, and mitigate operational risks, ensuring stable development [2][3]. Group 1: Purpose and Scope - The system aims to strengthen internal controls, improve pre-evaluation, monitoring, and post-recovery mechanisms for guarantees, and minimize potential debt repayment risks due to the financial deterioration of guaranteed parties [2][3]. - The system applies to guarantees provided for loans, bill discounts, and financing leases requested by other enterprises, including guarantees for controlling and affiliated subsidiaries [2]. Group 2: Basic Principles - The company generally does not provide guarantees for third parties outside of its controlling subsidiaries unless approved by authorized company bodies [3]. - Guarantees must be approved by the board of directors or shareholders' meeting, and no individual, including directors and senior management, can sign guarantee contracts without such approval [3][4]. Group 3: Guarantee Procedures - The finance department is responsible for daily management of external guarantee matters, including assessing the credit status of the guaranteed party and determining the feasibility of providing guarantees [4][5]. - The company must conduct thorough evaluations of the guaranteed party's financial status, operational conditions, and creditworthiness before deciding on guarantees [4][5]. Group 4: Risk Control - The company must implement risk control principles during the guarantee process, ensuring that the guarantee responsibility limits are strictly managed [22][23]. - The company is required to monitor the financial status and repayment capabilities of guaranteed parties continuously, reporting any significant changes to the board of directors [25][26]. Group 5: Approval and Disclosure - Guarantees exceeding 50% of the latest audited net assets or 30% of total assets require shareholder approval [15][16]. - The company must disclose any guarantees provided, especially those that exceed specified thresholds or involve related parties [15][16][19]. Group 6: Implementation and Compliance - The system will take effect upon approval by the shareholders' meeting, and the company's controlling subsidiaries must follow the same procedures [31][32]. - Any violations of the guarantee procedures must be reported, and corrective measures should be taken to minimize losses and protect shareholder interests [29][30].
双枪科技: 对外担保管理制度（2025年8月修订）