美诺华: 宁波美诺华药业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 the disclosure of annual report information to enhance the quality and transparency of its financial reporting [2][3]. Group 1: General Principles - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, increasing accountability for those responsible [2]. - The accountability system applies to various stakeholders, including directors, senior management, major shareholders, and relevant personnel involved in the disclosure process [2][3]. Group 2: Responsibilities and Division of Labor - The company secretary is responsible for organizing the preparation and disclosure of the annual report, ensuring its accuracy and timeliness [3][4]. - The finance department, under the leadership of the financial officer, is tasked with preparing financial statements and related content, ensuring their accuracy and completeness [3][4]. Group 3: Standards for Identifying Significant Errors - Significant errors in annual financial reports are defined by specific criteria, including accounting errors that exceed 5% of total audited assets or net assets, or 10% of net profit, with an absolute amount exceeding 5 million [4][5]. - Other significant errors include major discrepancies in financial disclosures or performance forecasts that deviate by more than 20% from actual results [6]. Group 4: Correction and Handling of Errors - The company must disclose reasons and impacts for changes in accounting policies or corrections of significant errors, including adjustments to prior financial statements [11]. - If significant errors are identified, the company must engage a qualified accounting firm for a comprehensive audit or special verification of the corrected financial statements [7][11]. Group 5: Accountability for Significant Errors - The company will pursue accountability for significant errors, which may include corrective actions, disciplinary measures, or legal consequences depending on the severity of the error [8][9]. - Direct responsibility lies with staff providing data, while leadership responsibility is held by department heads for the accuracy of the information within their purview [8][9]. Group 6: Performance Evaluation - The outcomes of accountability for significant errors will be incorporated into the annual performance evaluation metrics for relevant departments and personnel [10][11].