振德医疗: 振德医疗年报信息披露重大差错责任追究制度

Core 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 [1][2]. Group 1: General Principles - The system aims to improve the company's operational standards and ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures [1]. - Relevant personnel must adhere to the Accounting Law and other regulations to ensure financial reports accurately reflect the company's financial status [1][2]. - Accountability refers to the responsibility for significant errors in annual report disclosures due to negligence or misconduct by personnel [1][2]. Group 2: Definition of Significant Errors - Significant errors in annual report disclosures include major accounting corrections, omissions, and discrepancies between performance forecasts and actual results [2]. - Specific situations that constitute significant errors include violations of accounting laws, discrepancies in financial statement disclosures, and other failures to comply with regulatory requirements [2][4]. Group 3: Responsibility and Accountability - The system applies to directors, senior management, department heads, and other relevant personnel involved in annual report disclosures [3]. - Accountability for significant errors is categorized into direct responsibility and leadership responsibility, with specific roles outlined for various personnel [4][5]. - The company will pursue accountability for significant errors based on established principles, including objectivity and proportionality of responsibility [3][6]. Group 4: Penalties and Appeals - Penalties for responsible individuals may include administrative actions such as warnings, demotions, or termination, as well as economic penalties like fines [6][7]. - The board of directors must consider the opinions of responsible individuals before making decisions on penalties, ensuring fairness in the process [7]. - Individuals can appeal the board's decisions within 30 days, although the execution of penalties will not be suspended during the appeal process [7].