五矿新能: 五矿新能源材料（湖南）股份有限公司年报信息披露重大差错责任追究管理办法

Core Viewpoint - The company has established a management approach for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of information provided to investors [1][2]. Group 1: General Principles - The management approach aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, protecting investors' rights [1]. - Accountability refers to the responsibility of individuals involved in the annual report disclosure process for any significant errors caused by negligence or failure to perform their duties [2]. Group 2: Standards for Identifying Significant Errors - Significant errors in annual report disclosures include major accounting errors in financial reports, substantial omissions, and significant discrepancies in performance forecasts [3][4]. - Specific criteria for identifying significant accounting errors include errors affecting assets, liabilities, net assets, revenue, and profit, with thresholds set at 5% of the audited totals and absolute amounts exceeding 500,000 [4][5]. Group 3: Accountability Procedures - Upon discovering significant errors, the responsible department must promptly notify the board of directors, who will coordinate an investigation and prepare a report detailing the nature of the errors and proposed corrective actions [6][10]. - The board of directors is responsible for reviewing the findings and ensuring that the rights of those involved are protected during the investigation process [10]. Group 4: Penalties and Mitigation - Penalties for significant errors may include economic sanctions against responsible internal personnel and external auditors, with considerations for the severity of the error and the intent behind it [7][13]. - Mitigating factors for reducing penalties include proactive measures taken to prevent negative outcomes and efforts to correct errors [14].