高斯贝尔规范对外担保，多情形需股东会审议

Core Points - The company has established an external guarantee management system to ensure compliance, asset safety, and investor protection [1] - The system applies to the company and its subsidiaries, emphasizing legal, prudent, mutual benefit, and safety principles in providing guarantees [1] Summary by Sections External Guarantee Management - The company will only provide external guarantees under strict conditions, requiring equivalent counter-guarantees and written agreements from the guaranteed party [1] - Approval for external guarantees requires shareholder meeting approval for guarantees exceeding 10% of the latest audited net assets or total guarantees reaching 50% of the latest audited net assets [1][2] - Guarantees exceeding 30% of the latest audited total assets or provided to parties with over 70% debt-to-asset ratio also require shareholder approval [1][2] Approval Process - External guarantees exceeding 30% of the latest audited total assets within twelve months require a special resolution approved by over two-thirds of voting shareholders [2] - The board of directors must approve external guarantees with a two-thirds majority of attending directors, ensuring at least half of the total board members are present [2] Risk Control and Monitoring - The company does not proactively provide guarantees, except for mutual guarantees, and requires applications from the guaranteed parties [2] - The finance department will assess the creditworthiness and risks of the guaranteed party before presenting a report for board or shareholder approval [2] - Written contracts are mandatory for external guarantees, and the finance department will monitor the guaranteed party's operations and debt repayment during the guarantee period [2]