恒基达鑫: 对外担保管理制度(2025年9月)

Core Points - The company establishes an external guarantee management system to protect investor interests and control operational risks [1][2] - The system outlines the principles and procedures for providing external guarantees, emphasizing legality, prudence, mutual benefit, and safety [2][3] - The board of directors and shareholders' meeting are the highest decision-making bodies for external guarantees, with specific approval processes based on the amount and nature of the guarantees [5][6] Group 1: General Principles - The external guarantee refers to the company providing guarantees, pledges, or collateral for third parties, including subsidiaries [1][2] - The company must manage external guarantees uniformly, requiring board or shareholder approval for any guarantee contracts [1][2] Group 2: Risk Management - Directors and senior management must carefully control debt risks arising from guarantees and bear joint liability for any violations [2][3] - The company should implement necessary measures, such as counter-guarantees, to mitigate risks associated with providing guarantees [2][3] Group 3: Approval Process - The board must assess the creditworthiness of the debtor and analyze the benefits and risks before approving guarantees [3][4] - Guarantees exceeding certain thresholds, such as 10% of the latest audited net assets, require shareholder approval [5][6] Group 4: Information Disclosure - The company must disclose external guarantee information in accordance with relevant regulations, including total guarantee amounts and their impact on net assets [11][12] - Any significant changes in the debtor's ability to repay must be reported promptly [11][12] Group 5: Responsibilities - The company holds individuals accountable for any breaches of the guarantee management system, with potential penalties for unauthorized actions [12][13] - The finance department is responsible for conducting credit investigations and managing guarantee contracts [28][29]