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法律風險預控警示快訊之十一:
擔保法律風險警示(一)
 
發布時間: 2014-04-09 [特大 ]

一、案例  Case

   乙公司(子公司)為甲公司(集團公司)的全資子公司,為了擴大經營規模,于2011年8月12日向中國銀行南京支行借款6000萬元,應于2012年8月13日償還本息。甲公司應乙公司的請求為其提供擔保。甲公司與中行南京支行的擔保合同約定,甲公司為乙公司的債務承擔連帶保證責任。2012年8月13日,由于負債過多,資金周轉出現問題,乙公司未能按期償還本息,中行南京支行直接將甲公司訴至法院,要求甲公司承擔償還本息等責任。法院判定,甲公司承擔連帶責任,償還全部債務。

  On Aug.12th.2011, in order to expand the operation scale, Company B a wholly owned subsidiary of A, loaned 60,000,000 yuan from Bank of China Nanjing branch, and the repayment term was August 13th, 2012. Considering B’s repust A provided gurantee for B. The guaranty contract between A and Nanjing sub branch of Bank of China agreed that A was to assume joint responsibility to ensure B's repayment. On August 13, 2012, because of too much debt and liquidity problems, B company failed to repay principal and interest. Bank of China Nanjing branch directly suited A  to court, asked A to assume the responsibility of repayment of principal and interest. The court judged that A shall bear joint and several liability for the debts of the maturity of the debt and the Bank of China in Nanjing can directly request A to pay off all the debts.

二、案例分析   Case Analysis

   在本案中,第一,乙方由于負債過多,資金周轉出現問題,本身就存在著違約的巨大風險,甲公司本應對乙公司的關鍵財務指標(凈資產、資產負債率、速動比率等)進行審查,才能決定是否進行擔保。第二,甲公司作為集團公司,應該對乙公司的貸款數額進行一定的控制,否則負債過多將導致很大的財務風險,從而會影響集團公司的整體運營。第三,甲公司應預判承擔的是一般保證還是連帶保證。

    一般保證是的保證人在主合同糾紛未經審判或者仲裁,并就債務人財產依法強制執行仍不能履行債務前,對債權人可以拒絕承擔保證責任。連帶責任保證的債務人在主合同規定的債務履行期屆滿沒有履行債務的,債權人可以要求債務人履行債務,也可以要求保證人在其保證范圍內承擔保證責任。當事人對保證方式沒有約定或者約定不明確的,按照連帶責任保證承擔保證責任。

  In this case, first of all, because of too much debt and liquidity problems, there was a high risk of default in B. A should review the key financial indicators of B (net assets, asset-liability ratio, quick ratio, etc) so as to decide whether to guarantee for B. Secondly, as the parent company, A should establish loan amount of certain control to B, or too much debt will result in great financial risk which will affect the overall operation of the company. Thirdly, A company should predict the guarantee is general guarantee or joint guarantee.

三、案例關鍵點  Key Points in Case

    保證合同的擔保方式:一般保證和連帶保證。

    一般保證的保證人在主合同糾紛未經審判或者仲裁,并就債務人財產依法強制執行仍不能履行債務前,對債權人可以拒絕承擔保證責任。

    連帶責任保證的債務人在主合同規定的債務履行期屆滿沒有履行債務的,債權人可以要求債務人履行債務,也可以要求保證人在其保證范圍內承擔保證責任。當事人對保證方式沒有約定或者約定不明確的,按照連帶責任保證承擔保證責任。

  Modalities of guarantee: ordinary guarantee and joint responsibility guarantee.

  A guarantor under the arrangements of ordinary guarantee may refuse the creditor's demand of assuming guarantee responsibilities before the principal contract undergoes judicial or arbitrary procedures and that the debtor remains incapable of paying the debt despite mandatory implementation against his properties

  When the deadline as set on the principal contract is passed and the debtor with joint guarantee responsibilities fails to pay the debts, the creditor may demand the debtor to pay the debts or demand the guarantor to assume guarantee responsibilities within the range set in the contract. When there is no arrangement or there is unclear arrangement on the modality of guarantee, the debtor and the guarantor shall assume joint guarantee responsibility

四、預控風險的建議  Suggestions for Risk Prevention

    為預控相關的法律風險,經集團證劵法務部、財務部、規劃運營部、北京市明誠律師事務所和北京市尚公律師事務所等五個部門的相關人員共同商討,一致建議如下:

1. 集團對外貸款和對外擔保的額度:合理確定集團對外貸款總額(含除股權融資以外所有融資渠道的對外貸款)和對外擔保額度。嚴格控制集團資產負債率,原則上不超過60%。原則上不對集團外子企業進行對外擔保,對外擔保額不得超過集團凈資產的50%。

2. 對集團子公司的貸款和和綜合授信額度:在審批子公司內部借款、子公司對外借款、集團對子公司的內部擔保以及子公司的對外擔保等事項時,應該對子公司的關鍵財務指標(凈資產、資產負債率、速動比率等)進行審核,衡量子公司經營風險及實際承擔債務的能力,以作為集團公司審批的基礎。

3. 相關合同審查要點:集團公司應該對合同中的關鍵性的內容進行重點審核。擔保合同的關鍵內容包括擔保的范圍、擔保的方式、擔保的期限、擔保的主債權等內容,從而明確擔保人的權利與義務。貸款合同的關鍵內容包括合同的擔保、利息、貸款的用途等內容。

4. 加強對被擔保項目風險點的預測與控制管理:對該項目的概況、可研、資金來源情況、回報率、工期、風險敏感因素等進行預測和管控。

5. 建議盡快建立和完善集團與所屬企業的擔保管理制度。

To prevent relevant legal risks, the relevant personnel of five departments which were group securities and legal works department, financial department, planning and operation Department, Beijing Mingcheng law firm and Beijing Shanggong law firmunanimously recommended as follows:

1. Group's guaranty amount and loan amount: reasonably fix Group's total number of guarantee and loan (inlude all financing channels foreign loans other than equity finacing). Strictly control the group asset-liability ratio, in principle, does not exceed 60%. In principle, doesn’t provide guarantee for companies which are not guoup subsidiaries. guaranty amount may not exceed 50% of the net assets of the group.

2. Guaranty amount and loan amout of subsidiaries: when approve inside loan between subsidiaries, subsidiaries loan to other companies, Group provide guarantee for subsidiaries, subsidiaries provide guarantee for other companies, Group should examine the key financial indicators (net assets, asset-liability ratio, quick ratio, etc) of subsidiaries to measure the operating risks of subsidiaries and the actual capacity for debt management,, and make it as the basis of guarantee from group.

3. Relevant key points to be reviewed: Group should review key terms of the contract which include scope of guaranty, guarantee way, guarantee period, the secured creditor, so as to clear the rights and obligations of the group. The key content of the loan contract includes the contract of guarantee, interest rates, loan applications etc.. 

4. Strengthen prediction and control of the risks of guaranteed project: review and control the overview of project, feasibility study, funding sources, rate of return, duration, risk-sensitive factors, etc.

5. Recommends to speed up the establishment of guarantee management system of Group and affiliated companies.

 
瀏覽次數:154917 [打印][關閉]文章來源:證券法務部
上一篇:法律風險預控警示快訊之十二:
勞動合同變更的法律提示

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《勞動合同法》中用工合同簽訂的解讀分析
 
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