奇精机械: 对外担保管理制度（2025年9月修订）

Core Points - The document outlines the external guarantee management system of Qijing Machinery Co., Ltd, aiming to standardize external guarantee behavior and control risks effectively [2][3][4] Group 1: General Principles - The external guarantee system applies to the company and its controlling subsidiaries, defining external guarantees as those provided by the company for others, including guarantees for its subsidiaries [2][3] - External guarantees must be approved by the board of directors or the shareholders' meeting, and subsidiaries are prohibited from providing guarantees to each other [4][5] - The company must require counter-guarantees to minimize the risk of bad debts arising from guarantees [6] Group 2: Guarantee Objects and Review Procedures - The company can provide guarantees to entities with independent legal status and strong repayment capabilities, including mutual guarantee units, units with important business relationships, and subsidiaries [8][9] - Guarantee applicants must submit a guarantee application at least 15 working days in advance, including detailed financial information and repayment plans [9][10] Group 3: Approval Authority for Guarantees - All external guarantees must be approved by the board of directors or the shareholders' meeting, with specific conditions requiring shareholder approval for guarantees exceeding 10% of the latest audited net assets [15][16] - Guarantees exceeding 50% of the latest audited net assets or 30% of total assets require shareholder approval [17][18] Group 4: Daily Management and Risk Management - The finance department must maintain accurate records of external guarantees and monitor the financial status of guaranteed entities regularly [29][30] - The finance department is responsible for ensuring that guaranteed entities fulfill their repayment obligations and must report any issues to the board of directors [31][32] Group 5: Disclosure of Guarantee Information - The company must disclose external guarantee information in accordance with relevant laws and regulations, including details of the guarantees approved by the board or shareholders [36][37] - If a guaranteed entity fails to fulfill its repayment obligations within 15 trading days after the due date, the company must disclose this information promptly [38][39] Group 6: Legal Responsibilities - The board of directors must conduct quarterly reviews of all guarantee activities to ensure compliance and disclose any violations [41][42] - The company will hold responsible parties accountable for any unauthorized guarantees or negligence that results in losses [43][44]