首创证券: 对外担保管理制度（草案）（H股上市后适用）

Core Points - The document outlines the external guarantee management system of the company, aiming to standardize external guarantee behaviors and effectively control risks associated with such guarantees [1][2][3] - The system applies to the company and its subsidiaries, ensuring that any guarantees provided by subsidiaries are treated as guarantees by the company itself [1][2] - The company must conduct thorough assessments of the creditworthiness of the parties being guaranteed and analyze the associated risks and benefits before proceeding with any guarantees [2][3] Chapter Summaries Chapter 1: General Principles - The external guarantee management system is established based on various laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1] - External guarantees include various forms such as loan guarantees, letters of credit, and performance guarantees [1] - Guarantees must be managed centrally by the company, and subsidiaries cannot provide guarantees without approval [1][2] Chapter 2: Application and Investigation of External Guarantees - Before deciding on a guarantee, the company must assess the credit status of the applicant and analyze the risks involved [2] - The applicant must submit a guarantee application detailing the debt situation, business or project, risk assessment, and other relevant documents [3] Chapter 3: Review and Establishment of Guarantee Contracts - Guarantees must be formalized through contracts that comply with legal standards, and the contracts must clearly define the obligations and risks involved [10][11] - The company must ensure that the applicant's materials are authentic and that the applicant has a good credit history [10][12] Chapter 4: Guarantee Risk Management - After a guarantee contract is signed, the company must monitor the applicant's financial health and operational status to mitigate risks [27][28] - If the applicant faces significant financial difficulties, the company must consider terminating the guarantee agreement [29] Chapter 5: Legal Responsibilities - Company executives who violate the guarantee management system or exceed their authority may face penalties or be held liable for damages [37][38][39] Chapter 6: Supplementary Provisions - The system will be effective upon approval by the shareholders' meeting and will replace any previous regulations [43]