Guangbo(SZ:002103) Zheng Quan Zhi Xing·2025-08-22 16:16Core 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 information disclosures [1]. - Company personnel must strictly adhere to accounting standards and internal control systems to ensure financial reports accurately reflect the company's financial status and performance [1][2]. Group 2: Accountability for Errors - Directors, senior management, and other personnel involved in annual report disclosures are held accountable for significant errors resulting from negligence or failure to perform their duties [2]. - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies in performance forecasts [2][3]. Group 3: Standards for Identifying Errors - Major accounting errors are defined as those that could significantly affect users' judgments regarding the company's financial status and performance [3]. - The company must engage qualified accounting firms to audit any corrections made to previously published financial reports [3][4]. Group 4: Procedures for Handling Errors - The internal audit department is responsible for collecting relevant information, investigating causes, and proposing corrective measures when significant accounting errors are identified [4][5]. - The company must follow regulatory requirements for correcting and supplementing disclosures when significant omissions or inaccuracies are found [6]. Group 5: Disciplinary Measures - The company will impose disciplinary actions on responsible individuals based on the severity of the errors, including warnings, demotions, or termination of employment [7]. - The results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel [7].