利欧股份: 对外担保管理办法

Core Viewpoint - The document outlines the external guarantee management measures of Lio Group Co., Ltd., aiming to strengthen the management of external guarantees, standardize guarantee behavior, control and reduce guarantee risks, and ensure asset safety [1]. Group 1: General Principles - The external guarantee refers to the company providing guarantees for the debts of third parties, including forms such as guarantees, mortgages, and pledges [1]. - The total amount of external guarantees includes guarantees provided by the company to its controlling subsidiaries and the total amount of external guarantees by subsidiaries [1]. Group 2: Decision-Making Authority - External guarantees must be uniformly managed, requiring approval from the board of directors or shareholders' meeting before any guarantees can be provided [2]. - Certain external guarantee actions must be submitted to the shareholders' meeting for approval if they exceed specified thresholds related to net assets or total assets [2][3]. Group 3: Risk Control Measures - The company must ensure that guarantees are provided only when the debtor's financial situation is sound and that sufficient collateral is in place [4][5]. - For guarantees provided to controlling subsidiaries, other shareholders must provide equal guarantees or risk control measures [5]. Group 4: Application and Review Procedures - The finance department is responsible for receiving external guarantee applications and must conduct thorough investigations into the creditworthiness of the debtor [8]. - The company must require the provision of counter-guarantees, ensuring that the counter-guarantee provider has the actual capacity to fulfill obligations [8][9]. Group 5: Daily Management and Ongoing Risk Control - Written contracts must be established for external guarantees, clearly outlining the terms and conditions [20]. - The finance department is tasked with ongoing monitoring of the debtor's financial situation and must report any significant adverse changes to the board of directors [24]. Group 6: Supervision and Accountability - The company must regularly designate departments to supervise and inspect guarantee activities, with clear responsibilities and authority [29]. - Violations of the guarantee management measures may result in disciplinary actions against responsible individuals, including warnings or dismissal [30].