SMEI(SZ:300456) Zheng Quan Zhi Xing·2025-07-16 13:11Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [2][3][5]. Group 1: General Principles - The system aims to improve the company's operational standards and increase accountability for annual report disclosures [2]. - It is based on relevant laws and regulations, including the Securities Law of the People's Republic of China and the Shenzhen Stock Exchange rules [3][4]. - Company personnel involved in annual report disclosures must adhere to accounting standards and internal control systems to ensure accurate financial reporting [3][4]. Group 2: Identification and Handling of Errors - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies in performance forecasts [4][5]. - Specific criteria for identifying major accounting errors include a 5% threshold of total audited assets, net assets, revenue, or net profit, with an absolute amount exceeding 5 million [6][8]. - The company must promptly issue corrective announcements for any significant omissions or inaccuracies in disclosures [5][8]. Group 3: Accountability Procedures - The company will hold responsible parties accountable for significant errors, following principles of objectivity and proportionality [5][9]. - The board of directors and senior management bear primary responsibility for the accuracy and completeness of financial reports [15][16]. - Disciplinary actions may include internal reprimands, warnings, economic penalties, or even legal actions depending on the severity of the error [10][12][16]. Group 4: Reporting and Review - The internal audit department is responsible for collecting data, investigating causes, and proposing corrective measures for significant errors [9][11]. - The board of directors will review and make decisions on accountability and corrective actions based on the audit committee's recommendations [9][11]. - Results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel [11].