精华制药规范对外担保，严控担保金额风险

Core Points - The company has established an external guarantee system to regulate external guarantee behavior and control associated risks, aiming to protect investors' rights [1][2] - All directors and senior management are required to carefully manage and strictly control the debt risks arising from external guarantees [1] - External guarantees refer to the company providing guarantees for debts incurred by third parties, including subsidiaries, through various forms such as guarantees, mortgages, and pledges [1] Summary by Sections External Guarantee Principles - The external guarantee system outlines basic principles that must comply with laws, regulations, and the company's articles of association, including requiring counter-guarantees and careful assessment of the counterparty's ability [1] - No individual or unit is allowed to force the company to provide guarantees for others, and all external guarantees must be managed centrally [1] Approval Procedures - The company can provide guarantees for entities with independent legal status and strong debt repayment capabilities, requiring counter-guarantees for all but subsidiaries [1] - A thorough investigation of the credit status of the guaranteed party is mandatory to ensure the authenticity of the information and prevent fraud [1] - Different approval authorities are required for various situations, such as when the total amount of external guarantees exceeds 50% of the latest audited net assets, which must be approved by the shareholders' meeting [1] Contractual and Risk Management - Written guarantee contracts must be established, reviewed by the financial officer and legal department, and must clearly define all terms [2] - The finance department is responsible for safeguarding guarantee contracts and monitoring subsequent matters, ensuring that obligations are fulfilled upon debt maturity [2] - Any significant changes in the guaranteed party's situation require the company to take appropriate measures, and any violations by directors or related personnel resulting in losses must be legally accountable [2]