曲美家居: 对外担保管理制度（2025年修订）

Core Points - The document outlines the external guarantee management system of Qu Mei Home Furnishing Co., Ltd, aiming to regulate external guarantee behavior, control risks, and protect shareholders' rights [2][11] - The system applies to the company and its subsidiaries, defining external guarantees as those provided by the company for others, including guarantees for subsidiaries [2][3] - The company must disclose relevant information regarding external guarantees in accordance with laws and regulations [4][9] Chapter Summaries Chapter 1: General Principles - The purpose of the system is to standardize external guarantee behavior and protect shareholder rights [2] - The system is applicable to the company and its subsidiaries [2] Chapter 2: Basic Principles of External Guarantees - External guarantees must adhere to principles of equality, voluntariness, fairness, integrity, and mutual benefit [6] - The board of directors must review and approve external guarantees [8][15] Chapter 3: Approval Authority and Procedures - Guarantees exceeding 10% of the latest audited net assets require shareholder approval [15] - The company must conduct due diligence on the creditworthiness of the guaranteed party [9][30] Chapter 4: Risk Management of Guarantees - The company must establish internal control systems to prevent unauthorized signing of guarantee contracts [26] - Regular assessments of the financial status and repayment ability of the guaranteed party are required [30][31] Chapter 5: Supplementary Provisions - The company must take protective measures to recover losses from guarantees provided to related parties [11] - Any violations of the guarantee policy must be disclosed and corrected promptly [36]