运达科技: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company has established a system to enhance the accountability and quality of annual report disclosures, ensuring compliance with relevant laws and regulations [1][2]. Group 1: Disclosure Responsibilities - The system applies to all personnel involved in annual report disclosures, including major shareholders, directors, senior management, and department heads [1]. - The company emphasizes strict adherence to accounting standards and internal controls to ensure the accuracy and fairness of financial reports [2]. Group 2: Major Errors in Disclosure - Major errors in annual report disclosures include significant accounting errors, substantial omissions, and discrepancies in performance forecasts [2][3]. - Specific criteria for identifying major accounting errors include deviations exceeding 5% of total audited assets, net assets, revenue, or net profit, with absolute amounts over 5 million [3][4]. Group 3: Accountability and Procedures - The company will pursue accountability for major disclosure errors, distinguishing between direct and leadership responsibilities [5][6]. - The internal audit department is responsible for collecting evidence and proposing accountability measures, which must be approved by the board's audit committee [3][6]. Group 4: Correction and Disclosure of Errors - If significant errors are identified, the company must correct them and may impose penalties on responsible individuals, including economic and administrative sanctions [5][6]. - The board must ensure that any corrections to previously disclosed financial reports are audited by qualified accounting firms [7][8].