中欣氟材: 年报信息披露重大差错责任追究制度（2025年7月）

General Principles - The company aims to enhance the quality and transparency of its annual report disclosures by establishing a responsibility accountability system for significant errors in information disclosure [1][2] - The system is designed to hold accountable those responsible for any significant errors that lead to adverse social impacts or substantial economic losses [2][3] Scope of Accountability - The accountability system applies to the company's board members, senior management, subsidiary heads, controlling shareholders, and other personnel involved in the annual report disclosure process [2][3] - Any violations of national laws, regulations, or company rules that result in significant errors in annual report disclosures will lead to accountability measures [2][5] Definition of Significant Errors - Significant errors in annual report disclosures include major accounting errors in financial reports, substantial omissions or errors in other disclosures, and significant discrepancies between performance forecasts and actual results [4][5] - Specific criteria for identifying significant accounting errors include discrepancies in total assets, net assets, revenue, and net profit exceeding defined thresholds [4][5] Responsibility Determination - The company will determine responsibility based on principles of equality between rights and responsibilities, and proportionality between fault and accountability [3][4] - Factors leading to accountability include violations of laws and regulations, failure to act diligently, and other personal reasons causing significant errors [5][6] Accountability Measures - Accountability measures may include corrective actions, public reprimands, demotions, dismissals, and financial compensation for losses incurred [7][8] - The company may also pursue accountability against external auditors or other intermediaries based on contractual agreements [7][8] Reporting and Disclosure - The board of directors will disclose decisions regarding accountability for significant errors in annual report disclosures through temporary announcements [7][8] - The company will also apply similar accountability measures to quarterly and semi-annual report disclosures [8]