博睿数据: 年报信息披露重大差错追究制度

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of information provided to investors [1][2]. Group 1: Purpose and Scope - The system aims to improve the operational standards of information disclosure, ensuring the authenticity, accuracy, completeness, and timeliness of annual reports [1]. - It is based on relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China, as well as internal company regulations [1]. Group 2: Definition of Major Errors - Major errors in annual report disclosures include significant accounting errors in financial reports, major omissions or errors in other disclosures, and substantial discrepancies in performance forecasts [2][3]. - Specific examples of major errors include non-compliance with disclosure content and format standards set by regulatory authorities, significant accounting errors, and discrepancies between performance forecasts and actual results [2][3][4]. Group 3: Accountability Principles - The accountability for major errors follows principles such as objectivity, responsibility, and proportionality between fault and accountability [3][4]. - The company will investigate and document the nature and causes of significant errors, including preliminary opinions on responsibility and proposed penalties [5]. Group 4: Penalties and Mitigation - Penalties for responsible parties may include economic sanctions, with the board of directors considering various factors in determining the penalty amount [5][6]. - There are provisions for mitigating penalties if the responsible party takes corrective actions or if the errors were due to unforeseen circumstances [5][6]. Group 5: Implementation and Effectiveness - The system will be effective from the date of approval by the board of directors and will also apply to quarterly and semi-annual report disclosures [8]. - The board of directors is responsible for interpreting and revising the system as necessary [8].