埃科光电: 对外担保管理制度

Core Points - The company has established a system to regulate external guarantees, aiming to control risks and protect investors' rights and financial safety [1][2] - The system defines "external guarantees" as guarantees provided by the company for others, including those for its subsidiaries [1] - The company can provide guarantees only for entities with independent legal status and strong debt repayment capabilities, under specific conditions [2][3] General Requirements for External Guarantees - The board of directors must verify the creditworthiness of the guaranteed party and analyze the benefits and risks before providing guarantees [2] - Guarantees must be approved by the board or shareholders' meeting, and unauthorized individuals cannot sign guarantee contracts [2][3] - Necessary measures, such as counter-guarantees, must be taken to mitigate risks when providing guarantees to parties other than subsidiaries [2] Approval Process for External Guarantees - Guarantees exceeding 30% of the company's audited total assets or 50% of its audited net assets require board approval before being submitted to the shareholders' meeting [2][3] - Specific thresholds for guarantees, such as those exceeding 10% of the audited net assets, must also be adhered to [2][3] Management of External Guarantees - The company must conduct thorough investigations into the financial status of the guaranteed party and analyze the risks associated with the guarantee [5][6] - Daily management of guarantees is the responsibility of the finance center, which must track the economic performance of the borrowing entities [5][6] - Any significant changes in the financial status of the guaranteed party must be reported to the board [6] Accountability and Compliance - Directors and executives are responsible for ensuring compliance with the guarantee procedures and must be held accountable for any unauthorized guarantees that harm the company [8] - The company must take corrective actions if any violations occur and pursue accountability for responsible individuals [8][9]