Workflow
豫光金铅: 河南豫光金铅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 Points - The company has established a management system for accountability regarding significant errors in annual report information disclosure to enhance operational standards and improve the quality and transparency of disclosures [2][3] - The system outlines the responsibilities of personnel involved in the annual report process, emphasizing adherence to accounting standards and internal controls to ensure accurate financial reporting [2][3] - The criteria for identifying significant errors in annual report disclosures include major accounting errors, significant omissions, and discrepancies between performance forecasts and actual results [4][5] Summary by Sections General Principles - The purpose of the system is to increase accountability for annual report disclosures and ensure the authenticity, accuracy, completeness, and timeliness of information [2] - Relevant personnel must comply with accounting standards and internal controls to ensure fair representation of the company's financial status [2][3] Identification and Handling of Significant Accounting Errors - Significant accounting errors are defined by specific thresholds, such as errors affecting total assets, net assets, revenue, and profit by more than 5% or exceeding certain absolute amounts [4] - Corrections to previously published financial reports require auditing by qualified accounting firms [4][5] Identification and Handling of Other Significant Disclosure Errors - Other significant errors include omissions of major accounting policies, guarantees provided to shareholders, and significant lawsuits or contracts affecting net assets by over 10% [5][6] - Discrepancies in performance forecasts and actual results are also considered significant errors if they exceed 50% of the expected range [6] Accountability for Disclosure Errors - The system stipulates that directors and senior management are accountable for providing false or incomplete information, with penalties ranging from reprimands to termination based on the severity of the error [7][8] - The company’s financial department must provide accurate financial data and cooperate with audits to prevent significant disclosure errors [7][8] Additional Provisions - The system allows for varying degrees of penalties based on the circumstances of the error, including potential economic penalties determined by the board [8][9] - The board is responsible for interpreting and revising the system, which takes effect upon approval [9]