永艺股份: 永艺家具股份有限公司对外担保管理制度

Core Points - The article outlines the external guarantee management system of Yongyi Furniture Co., Ltd, aimed at standardizing guarantee behavior and enhancing risk control to protect the company's and investors' legal rights [2][3] - The system defines "external guarantee" as the company providing guarantees for third parties, including subsidiaries, and specifies the forms of guarantees such as guarantees, mortgages, and pledges [2][3] - A multi-layered review system is established for external guarantees, involving the Finance Management Center, the Board of Directors Office, and the Audit Department [3][4] Summary by Sections General Principles - The external guarantee management system is established in accordance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2] - External guarantees must be uniformly managed by the company, and subsidiaries are prohibited from providing guarantees without approval [3] Approval Process - Guarantees exceeding 10% of the latest audited net assets require approval from more than half of the directors present at the board meeting [5] - Guarantees exceeding 50% of the latest audited net assets or 30% of total assets require submission to the shareholders' meeting for approval [5][6] Daily Management and Risk Control - The Finance Management Center is responsible for the daily management of external guarantees, including the assessment of the credit status of the guaranteed parties [11][12] - Written contracts must be established for guarantees, and the Finance Management Center must maintain accurate records and regularly verify the status of guarantees [17][18] Accountability - In case of violations of the guarantee policy, the company must disclose the violations and take corrective measures to minimize losses [23] - Individuals or departments that fail to follow the established procedures for guarantees may be held accountable for any resulting losses [24]