东百集团: 东百集团对外担保管理制度（修订）

Core Points - The document outlines the external guarantee management system of Fujian Dongbai Group Co., Ltd, aiming to regulate external guarantee behavior, control risks, and protect stakeholders' rights [1][2] - The system applies to the company and its subsidiaries, defining external guarantees as providing security for debts owed by third parties using the company's assets or credit [1][2] - The company must obtain approval from the board of directors or shareholders before providing any external guarantees [2][4] Group 1 - The company must adhere to principles of equality, legality, prudence, mutual benefit, and safety when providing guarantees, with a strict control on risks [2][4] - Guarantees should primarily be limited to entities within the consolidated financial statements, and external guarantees require risk prevention measures [4][6] - The company’s finance department is responsible for the daily management and risk control of external guarantees, including the assessment of the creditworthiness of the guarantee recipients [9][13] Group 2 - The approval process for guarantees requires a review of the financial status and creditworthiness of the guarantee recipient, ensuring they have the ability to repay debts [7][8] - Specific documentation is required from the guarantee applicant, including financial reports and legal documents [5][6] - The board of directors must review and disclose guarantees exceeding certain thresholds related to the company's net assets and total assets [13][15] Group 3 - The company must maintain a detailed record of all guarantees, including amounts, terms, and collateral, and regularly verify this information with relevant institutions [26][27] - Continuous monitoring of the financial condition of the guarantee recipients is essential, with immediate reporting of any adverse changes [27][28] - The company must initiate recovery procedures if the guarantee recipient fails to meet their obligations or faces bankruptcy [29][30]