万邦达: 年报信息披露重大差错责任追究制度（2025年7月）

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of information disclosure [1][2]. Summary by Sections Accountability System - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, increasing accountability for those responsible [1]. - It applies to the board of directors, senior management, subsidiary heads, controlling shareholders, and other relevant personnel [1]. Definition of Accountability - Accountability refers to the pursuit and handling of individuals who fail to fulfill their responsibilities, leading to significant errors in annual report disclosures that cause economic losses or adverse social impacts [1][2]. Principles of Accountability - The system follows principles such as factual accuracy, objectivity, proportionality of fault and responsibility, and the equivalence of rights and responsibilities [1]. Reporting and Handling Errors - The company secretary is responsible for reporting significant errors in annual report disclosures to the board and proposing handling plans for board approval [1]. Circumstances for Accountability - Accountability is warranted in cases of violations of laws, regulations, internal controls, or failure to communicate effectively, resulting in significant errors or adverse impacts [1][2]. Rights of the Accused - Before any action is taken against responsible individuals, their statements must be heard to ensure their right to defend themselves [2]. Forms of Accountability - Possible forms of accountability include correction orders, public criticism, job reassignment, suspension, demotion, dismissal, fines, and compensation for losses [5]. Considerations in Accountability - When handling responsible individuals, the reasons for errors, consequences, and the individual's position within the company must be considered [3][5]. Implementation and Revision - The board of directors is responsible for interpreting and revising the accountability system, which takes effect upon board approval [5].