三全食品: 年报信息披露重大差错责任追究制度（2025年5月修订）

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality, transparency, and accuracy of financial reporting [1][2]. Group 1: General Principles - The system aims to improve the operational standards of the company and enforce accountability among personnel involved in annual report disclosures [1]. - It applies to directors, senior management, department heads, controlling shareholders, and other relevant personnel [1][2]. - The principles of accountability include objectivity, proportionality of power and responsibility, and the integration of responsibility with work improvement [2]. Group 2: Definition and Types of Significant Errors - Significant errors in annual report disclosures are defined as failures or incorrect performance of duties leading to false statements or major errors that cause substantial economic losses [3]. - Types of significant errors include major accounting errors in financial reports, substantial omissions or errors in other disclosures, and discrepancies in performance forecasts [3][4]. Group 3: Recognition and Handling Procedures - Specific criteria for recognizing significant accounting errors include discrepancies in asset, liability, income, and profit figures exceeding 5% and absolute amounts over 10 million [4][5]. - The company’s securities affairs department is responsible for collecting and summarizing relevant information, investigating causes, and proposing corrective measures [6][12]. Group 4: Accountability Measures - The company will pursue accountability for significant errors, ensuring that responsible individuals have the opportunity to present their case [15]. - Penalties may include corrective actions, performance evaluations, and potential economic sanctions [17][19]. - The board of directors will disclose decisions regarding accountability for significant errors through temporary announcements [19].