江西正邦科技：规范对外担保，严控风险

Core Viewpoint - Jiangxi Zhengbang Technology Co., Ltd. has established a new external guarantee management system to regulate its external guarantee behavior, mitigate financial risks, and ensure asset safety [1][2]. Group 1: External Guarantee Management System - The new system applies to the company and its subsidiaries, covering various forms of external guarantees such as guarantees, asset pledges, and collateral [1]. - External guarantees must adhere to principles of legality, prudence, mutual benefit, and safety, with strict control over guarantee risks [1]. Group 2: Approval Process - All external guarantees require approval from the company's shareholders' meeting or board of directors, with a majority of directors present and two-thirds of those present agreeing [1]. - Guarantees exceeding 10% of the latest audited net assets or total guarantees exceeding 50% of the latest audited net assets must be submitted to the shareholders' meeting after board approval [1]. - If the cumulative guarantee amount exceeds 30% of the latest audited total assets within the last twelve months, it requires two-thirds approval from the shareholders present at the meeting [1]. Group 3: Guarantee Procedures and Risk Management - For guarantees provided to subsidiaries, joint ventures, or associates, if numerous guarantees are expected annually, a total limit for the upcoming twelve months can be estimated and submitted for shareholder approval [2]. - The company must ensure that guarantee recipients have good credit and operational performance, with the finance department conducting strict evaluations [2]. - The system includes provisions for counter-guarantees, information disclosure, risk management, and accountability for any irregular guarantees [2].