Core Points - The company aims to enhance its operational standards and ensure the authenticity, accuracy, completeness, and timeliness of its annual report disclosures [1] - The company has established a system to hold responsible parties accountable for significant errors in annual report disclosures [2][3] - The criteria for identifying significant accounting errors in financial reports are outlined, including thresholds based on total assets, net assets, revenue, and net profit [4][5] Group 1 - The company’s financial personnel must strictly adhere to accounting standards and internal control systems to ensure accurate financial reporting [1][2] - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies in performance forecasts [2][3] - The company will pursue accountability for significant errors, with a focus on direct and primary responsibility among board members and financial department heads [6][7] Group 2 - The company defines major accounting errors as those that could influence users' judgments about its financial status and results [3][4] - Specific thresholds for recognizing significant accounting errors include errors exceeding 5% of audited total assets, net assets, revenue, or net profit [4][5] - The company will take corrective actions and disclose any significant errors in previously published financial reports according to regulatory guidelines [5][6] Group 3 - The company’s board secretary is responsible for collecting and summarizing information related to significant errors, investigating causes, and preparing reports for board review [5][6] - The company will implement penalties for responsible parties based on the severity of the errors, including potential job-related consequences [7][8] - The board will disclose decisions regarding accountability for significant errors through temporary announcements [7][8]
密封科技: 年报信息披露重大差错责任追究制度