实益达: 定期报告编制及披露管理制度

Core Points - The company establishes a system to regulate the preparation and disclosure of periodic reports, ensuring the information is true, accurate, complete, timely, and fair [1] - The periodic reports include annual, semi-annual, and quarterly reports, which must be audited by a qualified accounting firm [1] Group 1: Responsibilities of Directors and Management - Directors and senior management are required to comply with the system, providing necessary materials for report preparation and bearing legal responsibility for the report's content [2] - Confidentiality obligations are imposed on directors and senior management during the report preparation period, prohibiting any disclosure of report content before public release [2] - Trading of company stock is restricted for directors and senior management within specified periods before report disclosures [2] Group 2: Report Preparation and Disclosure Process - The company secretary is responsible for organizing the preparation and disclosure of periodic reports, coordinating with relevant departments [3] - The content, format, and preparation rules of the reports must adhere to the latest regulations from the China Securities Regulatory Commission and the Shenzhen Stock Exchange [3] - A timeline for financial report preparation and auditing is established prior to the end of the reporting period [4] Group 3: Report Review and Approval - Initial drafts of periodic reports undergo a review process by senior management, with necessary modifications made before final approval [5] - The audit committee must review the financial information in the periodic reports, and any dissent must be recorded [5] - The board of directors must convene to review and approve the periodic reports before they are disclosed [5] Group 4: Disclosure and Compliance - The company must disclose periodic reports on the scheduled date through designated media and the Shenzhen Stock Exchange [6] - If there are premature disclosures or rumors affecting stock trading, the company must promptly disclose relevant financial data [6] - The financial officer must inform the company secretary of the financial status within specified timeframes after the reporting periods [6]