Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the accuracy, completeness, and timeliness of financial reporting [1][2][3] Group 1: Accountability System - The system aims to hold directors, senior management, and other personnel accountable for significant errors in annual report disclosures, including major accounting errors and discrepancies in performance forecasts [2][3] - Specific criteria for significant errors include violations of accounting laws, major discrepancies in performance forecasts, and errors identified by regulatory authorities [2][3][5] Group 2: Identification and Handling of Errors - Significant accounting errors are defined as those affecting financial statement users' judgments, with specific thresholds set at 5% of total audited assets, net assets, revenue, or net profit, with an absolute amount exceeding 5 million [3][4] - The internal audit department is responsible for collecting and summarizing relevant information, investigating the causes of errors, and preparing written materials for the board's review [4][6] Group 3: Consequences and Penalties - The company will pursue accountability for significant errors, with penalties ranging from internal criticism to dismissal, depending on the severity and circumstances of the error [8][9] - Factors that may lead to heavier penalties include intentional misconduct, obstruction of investigations, and repeated occurrences of significant errors [8][9] Group 4: Reporting and Compliance - The results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel, and decisions regarding penalties will be disclosed publicly [9][10] - The system will take effect upon approval by the board and will be subject to legal and regulatory compliance [10]
中兰环保: 年报信息披露重大差错责任追究制度（2025年6月）