英科再生: 英科再生资源股份有限公司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 its financial reporting [1][2][3] Group 1: General Principles and Responsibilities - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, adhering to relevant laws and regulations [1][2] - The responsibilities of senior management, including the general manager and financial officer, are clearly defined in the preparation and review of the annual report [6][7] Group 2: Accountability for Significant Errors - Significant errors in annual report disclosures include major accounting mistakes, substantial omissions, and discrepancies in performance forecasts [3][4] - The system outlines the conditions under which individuals may be held accountable for significant errors, including direct responsibility for data accuracy and leadership responsibility for oversight [8][9] Group 3: Criteria for Major Discrepancies - Major discrepancies in performance forecasts are defined as deviations exceeding 20% from expected results, while discrepancies in performance reports are defined as differences greater than 10% [10][11] - The system specifies that severe consequences apply for errors caused by subjective factors or failure to correct mistakes promptly [12][13] Group 4: Mitigating and Aggravating Circumstances - Factors that may lead to reduced penalties include proactive measures to prevent negative outcomes and timely corrections of errors [14][15] - The system allows for the consideration of the circumstances surrounding the errors, including whether they were due to external factors beyond individual control [16][17] Group 5: Implementation and Oversight - The board of directors is responsible for interpreting and revising the accountability system, which will take effect upon approval [20][21]