8月30日，中航光电科技股份有限公司发布公告，为规范公司担保行为，加强担保管理，防范担保风 险，公司依据《中华人民共和国公司法》《中华人民共和国民法典》以及《中航光电科技股份有限公司 章程》等法律法规和制度规定，制定了《中航光电科技股份有限公司担保管理办法》。 在信息披露方面，公司需严格按照规定履行义务，在年度报告中专项说明担保情况，被担保方出现未还 款、破产清算等情况时，董事会应积极追偿并及时披露相关信息。本办法经股东会批准后生效，原担保 管理办法自行废止，由公司董事会负责解释。 公告显示，该办法所称担保指公司本部及所属各级子公司以第三人身份为他人借款、发行债券等融资行 为提供的各种形式担保，包括一般保证、连带责任保证、抵押、质押等，也涵盖隐性担保，但不包括为 自身债务提供的担保。公司提供担保应遵循依法合规、防范风险、科学决策原则，只对具备持续经营能 力和偿债能力的子公司、参股公司按持股比例提供担保，严禁多种违规担保行为。 声明：市场有风险，投资需谨慎。本文为AI基于第三方数据生成，仅供参考，不构成个人投资建议。 责任编辑：小讯 在担保事项审批管理方面，公司提供担保必须经董事会审议，部分重大担保行为需提交股 ...

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]