中曼石油: 中曼石油年报信息披露重大差错责任追究制度（2025年6月）

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [1][2]. Group 1: General Principles - The system aims to improve the company's operational standards and ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures [1]. - It applies to various personnel, including directors, senior management, and relevant staff involved in the annual report disclosure process [2]. - The principles of accountability include objectivity, proportionality of fault and responsibility, and the equivalence of rights and responsibilities [2][4]. Group 2: Identification and Accountability for Errors - Significant accounting errors are defined as those that could affect users' judgments about the company's financial status, with specific thresholds for asset, liability, income, and profit discrepancies [8]. - The company must disclose corrections and the reasons for significant errors in accordance with regulatory requirements [7][8]. - Accountability measures will be enforced against individuals who violate relevant laws or internal regulations leading to significant errors [12]. Group 3: Penalties and Mitigating Factors - Severe penalties may be imposed for serious violations, including legal repercussions and disciplinary actions [4]. - Mitigating factors for reduced penalties include proactive error correction and prevention of adverse outcomes [14]. - The board of directors must consider the opinions of responsible individuals before making disciplinary decisions [15]. Group 4: Implementation and Effectiveness - The results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel [17]. - The system will be revised and interpreted by the board of directors as necessary [19]. - The system will take effect upon approval by the board of directors [20].