中宠股份: 年度报告信息披露重大差错责任追究管理制度

Core Points - The document outlines a system for accountability in annual report information disclosure to enhance the quality and transparency of disclosures [1][2] - It specifies the responsibilities of various personnel involved in the disclosure process and the conditions under which accountability will be pursued [2][3] Group 1: General Principles - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures [1] - It applies to the company, its subsidiaries, and key personnel including directors, supervisors, and senior management [1] - The accountability system is triggered by significant economic losses or adverse social impacts due to negligence in disclosure duties [1] Group 2: Conditions for Accountability - Accountability will be pursued if there are violations of laws, regulations, or internal controls leading to significant omissions or errors in disclosures [2][3] - Specific conditions include failure to adhere to legal standards, internal management systems, or providing inaccurate data [2][3] Group 3: Standards for Major Errors - Major accounting errors are defined by thresholds such as 5% of total audited assets or net assets, with a minimum absolute amount of 8 million [3][4] - Other significant errors include failure to disclose major accounting policy changes or significant lawsuits affecting over 10% of net assets [4] Group 4: Performance Forecast Discrepancies - Discrepancies in performance forecasts are identified if the actual results differ significantly from the forecasts, with a threshold of 20% [5][6] - The document outlines specific criteria for determining when discrepancies are considered significant [5][6] Group 5: Accountability Measures - The document details various forms of accountability, including economic penalties and corrective actions for responsible personnel [6][7] - It emphasizes the need for a fair process, allowing individuals to present their case before any penalties are imposed [7][8] Group 6: Implementation and Oversight - The system will be effective upon approval by the company's board and will be subject to regular review and modification as necessary [8]