Zheng Quan Zhi Xing·2025-08-29 17:34Core Viewpoint - The external guarantee management system of Shenzhen Pan Hai Tong Lian Precision Manufacturing Co., Ltd. aims to regulate the company's external guarantee behavior, effectively control guarantee risks, prevent financial risks, ensure stable operations, and promote healthy development [1][2]. Group 1: General Principles - The company’s external guarantees must adhere to principles of equality, voluntariness, fairness, integrity, mutual benefit, strictness, prudence, legal compliance, and standardized operations [2]. - External guarantees require approval from the board of directors or shareholders' meeting, and subsidiaries cannot provide guarantees without the company's approval [2][3]. Group 2: Qualification of Guaranteed Parties - The company can provide guarantees for entities with independent legal status and strong debt repayment capabilities, including mutual guarantee units, entities with significant business relationships, and wholly-owned or controlling subsidiaries [6]. - Additional conditions for guaranteed parties include good credit, strong capital strength, effective management capabilities, good asset liquidity, and sufficient cash flow during the repayment period [7]. Group 3: Approval Procedures - The highest decision-making body for external guarantees is the shareholders' meeting, with the board of directors exercising decision-making authority based on relevant regulations [9]. - Prior to deciding on a guarantee, the company must conduct thorough investigations into the applicant's business and financial status, and submit a report for approval [10]. Group 4: Management of External Guarantees - The finance department is responsible for managing external guarantees, including conducting credit analysis, overseeing guarantee procedures, and monitoring the financial status of guaranteed parties [24][25]. - The company must maintain proper documentation and regularly verify the completeness and accuracy of guarantee-related materials [26]. Group 5: Accountability - The company will hold responsible parties accountable for any losses incurred due to violations of the guarantee management system [33][34]. - Any unauthorized signing of guarantee contracts by directors or senior management will result in liability for the incurred losses [35].