弘元绿能: 对外担保决策制度（2025年9月）

General Principles - The purpose of the external guarantee decision-making system is to protect investors' rights, regulate external guarantee behavior, control risks, and promote the company's stable development [1] - External guarantees refer to the company providing guarantees for the debts of others, including guarantees for its subsidiaries [1][2] - All external guarantees must be managed uniformly by the company and require approval from the board of directors or shareholders' meeting [2] Principles of External Guarantees - The company must adhere to principles of prudence, equality, care, safety, voluntariness, integrity, and compensation when providing guarantees [2] - Independent directors are required to provide special reports on the company's external guarantees in the annual report [2] Conditions for Providing Guarantees - The board of directors must review the financial status, operational conditions, and creditworthiness of the guaranteed party before making a decision [3] - The applicant for a guarantee must submit a guarantee application detailing the debt situation, risk assessment, and necessary documentation [3][4] Approval Process - The finance department is responsible for the initial review of guarantee applications and must submit findings in writing [4][5] - Guarantees exceeding certain thresholds, such as 50% of the latest audited net assets or 30% of total assets, require shareholder approval [5][6] Execution and Risk Management - Written guarantee contracts must be established after approval, and the finance department is responsible for daily management of guarantees [7][8] - The company must monitor the financial status of the guaranteed party and take necessary actions if there are significant changes [8][9] Information Disclosure - Relevant documents regarding external guarantees must be submitted to the board of directors in a timely manner [10] - Information disclosure must comply with the listing rules and the company's information disclosure management system [10] Responsibilities of Personnel - All directors must strictly review external guarantee matters according to the system and bear joint liability for any losses caused by violations [10][11] - Management personnel who exceed their authority in approving guarantees may face legal consequences if losses occur [11][12] Miscellaneous - The external guarantee system applies to the company's subsidiaries as well [12] - The system becomes effective upon approval by the board of directors and shareholders' meeting [12][13]