日辰股份: 青岛日辰食品股份有限公司对外担保管理制度（2025年8月）

General Principles - The purpose of the external guarantee management system is to protect investors' interests, regulate the company's external guarantee behavior, effectively control guarantee risks, ensure asset safety, and promote healthy and stable development of the company [1] - External guarantees refer to guarantees provided by the company for others, including guarantees for controlling subsidiaries [1] - The company implements unified management of guarantees, and branches are prohibited from providing external guarantees without approval [1] Guarantee Management - The company can provide guarantees for entities with independent legal status and strong debt repayment ability, including mutual guarantee units needed for business, units with significant business relationships, and subsidiaries [3] - The finance department is responsible for reviewing guarantee applications, which must include detailed financial information and repayment plans from the applicant [4][5] - The board of directors must carefully review guarantee applications and reject those with insufficient documentation or potential risks [5][6] Approval Authority - Guarantees exceeding 50% of the latest audited net assets or 30% of total assets require board and shareholder approval [6] - The board must approve guarantees with specific conditions, including those involving related parties or exceeding certain financial thresholds [6][7] Risk Management - The finance department is responsible for monitoring the financial status and repayment ability of guaranteed parties, and must report any significant changes or risks [11][12] - If a guaranteed party fails to meet repayment obligations, the company must take necessary measures to mitigate losses [12] Information Disclosure - The company must disclose external guarantee information in accordance with relevant regulations, including total guarantees and specific details about related party guarantees [40][41] Accountability - The company must take corrective actions for any violations of the guarantee policy and hold responsible parties accountable [43][44] - Individuals who exceed their authority in signing guarantee contracts will face consequences [44][46]