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法律风险预控警示快讯之十一:
担保法律风险警示(一)
发布时间: 2014-04-09 [特大 ]

一、案例  Case

乙公司(子公司)为甲公司(集团公司)的全资子公司,为了扩大经营规模,于2011年8月12日向中国银行南京支行借款6000万元,应于2012年8月13日偿还本息。甲公司应乙公司的请求为其提供担保。甲公司与中行南京支行的担保合同约定,甲公司为乙公司的债务承担连带保证责任。2012年8月13日,由于负债过多,资金周转出现问题,乙公司未能按期偿还本息,中行南京支行直接将甲公司诉至法院,要求甲公司承担偿还本息等责任。法院判定,甲公司承担连带责任,偿还全部债务。

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,乙方由于负债过多,资金周转出现问题,本身就存在着违约的巨大风险,甲公司本应对乙公司的关键财务指标(净资产、资产负债率、速动比率等)进行审查,才能决定是否进行担保。第二,甲公司作为集团公司,应该对乙公司的贷款数额进行一定的控制,否则负债过多将导致很大的财务风险,从而会影响集团公司的整体运营。第三,甲公司应预判承担的是一般保证还是连带保证。

一般保证是的保证人在主合同纠纷未经审判或者仲裁,并就债务人财产依法强制执行仍不能履行债务前,对债权人可以拒绝承担保证责任。连带责任保证的债务人在主合同规定的债务履行期届满没有履行债务的,债权人可以要求债务人履行债务,也可以要求保证人在其保证范围内承担保证责任。当事人对保证方式没有约定或者约定不明确的,按照连带责任保证承担保证责任。

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、案例关键点  Key Points in Case

保证合同的担保方式:一般保证和连带保证。

一般保证的保证人在主合同纠纷未经审判或者仲裁,并就债务人财产依法强制执行仍不能履行债务前,对债权人可以拒绝承担保证责任。

连带责任保证的债务人在主合同规定的债务履行期届满没有履行债务的,债权人可以要求债务人履行债务,也可以要求保证人在其保证范围内承担保证责任。当事人对保证方式没有约定或者约定不明确的,按照连带责任保证承担保证责任。

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、预控风险的建议  Suggestions for Risk Prevention

为预控相关的法律风险,经集团证劵法务部、财务部、规划运营部、北京市明诚律师事务所和北京市尚公律师事务所等五个部门的相关人员共同商讨,一致建议如下:

1.集团对外贷款和对外担保的额度:合理确定集团对外贷款总额(含除股权融资以外所有融资渠道的对外贷款)和对外担保额度。严格控制集团资产负债率,原则上不超过60%。原则上不对集团外子企业进行对外担保,对外担保额不得超过集团净资产的50%。

2.对集团子公司的贷款和和综合授信额度:在审批子公司内部借款、子公司对外借款、集团对子公司的内部担保以及子公司的对外担保等事项时,应该对子公司的关键财务指标(净资产、资产负债率、速动比率等)进行审核,衡量子公司经营风险及实际承担债务的能力,以作为集团公司审批的基础。

3.相关合同审查要点:集团公司应该对合同中的关键性的内容进行重点审核。担保合同的关键内容包括担保的范围、担保的方式、担保的期限、担保的主债权等内容,从而明确担保人的权利与义务。贷款合同的关键内容包括合同的担保、利息、贷款的用途等内容。

4.加强对被担保项目风险点的预测与控制管理:对该项目的概况、可研、资金来源情况、回报率、工期、风险敏感因素等进行预测和管控。

5.建议尽快建立和完善集团与所属企业的担保管理制度。

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.

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上一篇:法律风险预控警示快讯之十二:
劳动合同变更的法律提示

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《劳动合同法》中用工合同签订的解读分析
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