辽宁成大: 辽宁成大股份有限公司担保业务管理制度

Core Points - The article outlines the guarantee management system of Liaoning Chengda Co., Ltd, aimed at regulating external guarantee behaviors and preventing risks associated with guarantees [2][3] - The system is established in accordance with various laws and regulations, including the Civil Code of the People's Republic of China and the Company Law [2] - The company generally prohibits guarantees for entities outside the consolidated financial statements, with exceptions requiring board or shareholder approval [3][4] Summary by Sections General Principles - The external guarantee refers to the company providing guarantees for debts owed by third parties, which includes various forms such as guarantees, mortgages, and pledges [2][3] - The total amount of external guarantees includes those provided by the company and its subsidiaries [3] Approval Authority for External Guarantees - External guarantee matters must be reviewed by the board of directors or the shareholders' meeting [5] - Specific conditions require shareholder approval if the guarantee exceeds 10% of the latest audited net assets or total assets [6][7] Application and Approval Process for External Guarantees - The application process includes submitting a guarantee proposal that must be reviewed for feasibility and compliance with company requirements [12][13] - The board of directors must approve the guarantee proposal, and if necessary, it must be submitted to the shareholders' meeting for approval [14][15] Execution of Guarantee Contracts - The process for establishing guarantee contracts involves multiple levels of review and must be documented and managed by the responsible department [16][17] - The company must monitor the financial status of the guaranteed party and take necessary actions if risks are identified [19][20] Accountability - The company holds individuals accountable for unauthorized signing of guarantee contracts that cause damage to the company [24][25] - Measures must be taken to recover losses from guarantees that are not fulfilled by the guaranteed party [26][27]