中科环保: 公司债券信息披露管理制度

General Principles - The company establishes a system for the disclosure of bond information to protect investors' rights, in accordance with relevant laws and regulations [2][3] - The system applies to the issuance and ongoing disclosure of company bonds, which are defined as securities issued by the company with a promise to repay principal and interest within a specified period [2][3] Information Disclosure Principles - Information disclosure must adhere to principles of truthfulness, accuracy, completeness, timeliness, and fairness, avoiding false records or misleading statements [4][5] - The company must focus on effective information disclosure that reveals its credit status and debt repayment ability, providing information beneficial for investors' value judgments [3][4] Types of Information to be Disclosed - The information to be disclosed includes issuance and fundraising information, periodic reports, and temporary reports, with periodic reports consisting of mid-term and annual reports [8][15] - The company must disclose any information that may significantly impact its credit status, debt repayment ability, bond trading prices, or investor rights [4][8] Reporting and Disclosure Procedures - The company must disclose periodic reports within specified timeframes, with annual reports due within four months after the fiscal year-end and semi-annual reports within two months after the first half of the fiscal year [16][18] - If the company cannot disclose periodic reports on time, it must provide an explanation before the deadline [16][18] Management of Information Disclosure - The board of directors is responsible for overseeing information disclosure, with the chairman as the primary responsible person and the board secretary managing the disclosure process [24][25] - The company must ensure that all relevant departments report significant information to the board secretary promptly [25][26] Internal Control and Compliance - The company must implement an internal audit system to supervise financial management and accounting, with the audit committee overseeing communication with external auditors [42][43] - Directors and senior management must ensure the accuracy and completeness of disclosed information and are liable for any misleading or incomplete disclosures [31][32] Handling of Insider Information - The company must maintain strict confidentiality regarding insider information and ensure that individuals with access to such information do not disclose it before public release [35][36] - Insider information must not be used for trading or advising others to trade the company's bonds [38][39] Amendments and Compliance - The system will take effect upon approval by the board and must be revised in accordance with changes in laws or regulations [54][57] - Any amendments must be disclosed in the next periodic report, detailing the content and impact on investor rights [55][57]