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杰美特: 年报信息披露重大差错责任追究制度(2025.07)

Core Points - The article outlines the establishment of a responsibility accountability system for significant errors in the annual report disclosure of Shenzhen Jiemite Technology Co., Ltd. to enhance the quality and transparency of information disclosure [1][2] - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, while also promoting internal control and accountability among responsible personnel [1][2] Summary by Sections General Principles - The system applies to major stakeholders including controlling shareholders, directors, senior management, and financial personnel involved in annual report disclosures [2] - It emphasizes strict adherence to accounting standards and internal control systems to ensure accurate financial reporting [4] Standards for Identifying Major Errors - Major errors in annual report disclosures include significant accounting errors, major omissions, and discrepancies between performance forecasts and actual results [5][6] - Specific thresholds for identifying significant accounting errors are set, such as errors affecting over 5% of total audited assets or over 10% of net profit [4][5] Responsibility Accountability Procedures - The company will pursue accountability for significant errors, which includes direct and leadership responsibilities [12][13] - Various forms of accountability measures are outlined, including corrective actions, public criticism, and potential termination of employment [14][15] Procedures for Error Recognition and Accountability - The internal audit department is responsible for collecting evidence and proposing accountability measures for significant errors in financial reporting [17][18] - The board of directors must consider the opinions of responsible individuals before making decisions on accountability [18][19] Additional Provisions - The system also applies to quarterly and semi-annual reports, ensuring consistency in accountability measures across all reporting periods [22] - The board of directors is responsible for interpreting and revising the system, which will take effect upon approval [24]