Group 1 - The core viewpoint of the announcement is the establishment of a new guarantee management method to regulate the company's guarantee behavior and strengthen risk prevention measures [1][2] - The new guarantee management method includes various forms of guarantees provided by the company and its subsidiaries for third-party financing activities, excluding guarantees for its own debts [1] - The company emphasizes compliance with laws and regulations, requiring guarantees only for subsidiaries and joint ventures with sustainable operational and repayment capabilities [1][2] Group 2 - The approval process for guarantees requires board review, with certain significant guarantees needing shareholder approval if they exceed 50% of the company's latest audited net assets [1] - The company will incorporate annual guarantee plans into budget management and requires collateral from the guaranteed parties, except for wholly-owned subsidiaries [2] - The company mandates that guarantee and counter-guarantee contracts be written and reviewed by the legal department, with financial records retained for 30 years [2]

Core Points - The document outlines the financing and guarantee management measures of Guorui Technology Co., Ltd, aiming to strengthen management, standardize behaviors, and prevent risks [1][2] - The financing includes equity financing and debt financing, with specific definitions and examples provided [1][2] - The management principles emphasize strategic service, legal compliance, risk control, and cost reduction [2] Financing and Guarantee Management - Financing includes equity financing (e.g., issuing stocks, convertible bonds) and debt financing (e.g., loans, bond issuance) [1][2] - Guarantees are provided for loans and bond issuance of subsidiaries and affiliates, including various forms such as guarantees, mortgages, and pledges [2] - The management follows principles of serving strategy, legal compliance, risk control, and cost efficiency [2] Responsibilities and Division of Labor - The finance department is responsible for managing debt financing and guarantees, including developing related systems and managing budgets [3][4] - The securities affairs department manages equity financing, including developing relevant systems and overseeing budget proposals [4] - The legal department reviews contracts and assesses legal risks associated with financing and guarantees [4] Financing and Guarantee Conditions - Financing entities must align with the company's strategic direction and have good financial health [5][6] - Financing should not lead to excessive costs or debt crises, and must comply with national policies and regulations [5][6] - The total guarantee amount should not exceed 40% of consolidated net assets, and individual guarantees should not exceed 50% of the unit's net assets [6] Budgeting for Financing and Guarantees - Financing budgets should be based on thorough analysis and include details such as financing needs and repayment measures [16][17] - Project financing budgets must consider feasibility, risks, and costs [17][18] - Guarantees should be managed in conjunction with debt financing activities, focusing on key elements like guarantee amounts and the financial status of the guaranteed entities [18] Execution of Financing and Guarantees - Financing and guarantee budgets must be approved by the board and shareholders before execution [22][23] - The finance department is responsible for drafting borrowing plans and managing contracts with financial institutions [25][26] - All financing activities must comply with internal control standards and be documented properly [28][29] Management and Supervision - The company must establish an internal control mechanism for financing and guarantees, including regular monitoring and reporting [43][44] - Any significant changes in the financial status of guaranteed entities must be reported promptly [45] - Internal audits will be conducted to ensure compliance with financing and guarantee management procedures [48][49]

广誉远中药股份有限公司担保管理办法 第一章 总 则 第一条 为规范广誉远中药股份有限公司（以下简称"上市公司"）及所属子公 司的担保行为，完善担保业务流程，最大限度规避担保风险，根据《中华人民共和 国公司法》《山西省省属企业担保管理暂行办法》《山西省国有资本运营有限公司 出资企业担保管理办法》《上市公司监管指引第 8 号-上市公司资金往来、对外担保 的监管要求》《上海证券交易所股票上市规则》等法律法规以及公司章程，结合公 司实际，制定本办法。 第二条 担保是指按法律规定或者当事人约定，为确保合同履行，保障债权人利 益实现的法律措施。担保方式包括保证、抵押、质押等方式。 第三条 本办法适用于上市公司、全资子公司、控股公司（全资子公司、控股公 司以下简称"所属公司"），参股公司参照执行。 第四条 上市公司及所属公司仅对开展的融资业务进行担保，且原则上只采用保 证方式。严禁对其他经营类债权债务业务提供担保。 第五条 上市公司对所属公司、各子公司对所属公司的担保均适用本管理办法。 第六条 上市公司提供担保，应根据《中华人民共和国证券法》《上海证券交易 所股票上市规则》以及《公司章程》及其他相关规定，履行对外担保的信息 ...

Core Points - The document outlines the management and regulatory framework for guarantees provided by Shanghai Jiaoyun Group Co., Ltd. to protect investors' rights and prevent guarantee risks [1][2][3] Group 1: General Principles - The purpose of the document is to protect investors' rights and regulate the guarantee behavior of the company [1] - The company must adhere to principles of equality, legality, prudence, mutual benefit, and safety in its guarantee activities [1] - Guarantees can only be provided to subsidiaries and must not exceed a certain percentage of the guarantor's net assets [1][2] Group 2: Basic Requirements for Guarantees - The forms of guarantees include general guarantees, joint liability guarantees, mortgages, and pledges [2] - Guarantees can only be provided to enterprises with sustainable operational and debt repayment capabilities [2] - The company is prohibited from providing guarantees to enterprises without equity relationships, except for entrusted enterprises [2][3] Group 3: Responsibilities and Review - The financial department is responsible for the review and daily management of guarantee applications [3][4] - The legal department must ensure the legality and compliance of guarantee contracts [3] - The board of directors must approve guarantees that exceed certain thresholds related to the company's net assets and total assets [6][7] Group 4: Guarantee Contracts - Guarantee contracts must be in written form and comply with legal standards [20] - The contract should clearly define the rights and obligations of all parties involved [22] - The company must maintain proper legal procedures for guarantees, including registration of mortgages or pledges [23] Group 5: Daily Supervision of Guarantees - The financial department must maintain a detailed record of all guarantee contracts and monitor the financial status of the guaranteed parties [24][25] - If the financial condition of the guaranteed party deteriorates, the company must take necessary actions to mitigate risks [10][11] Group 6: Information Disclosure - The company is required to disclose guarantee information in accordance with relevant regulations [27] - Disclosure must include the total amount of guarantees and their relation to the company's net assets [28] Group 7: Accountability - The company will hold directors and senior management accountable for any violations related to guarantee contracts [30][31] - Any economic losses resulting from guarantee activities will lead to responsibility being assigned to relevant personnel [32]