上海雅仕: 年报信息披露重大差错责任追究制度（2025年8月修订）

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: General Principles - The system aims to improve the company's operational standards and reinforce the responsibility of those involved in annual report disclosures [1]. - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies in performance forecasts [2]. Group 2: Responsibility and Accountability - Key stakeholders, including controlling shareholders, directors, and senior management, are held accountable for any significant errors in annual report disclosures [2]. - The principles for accountability include objectivity, thorough investigation of errors, and correlating power with responsibility [4]. Group 3: Standards for Identifying Errors - Significant errors in annual report disclosures are defined by specific criteria, including non-compliance with regulatory requirements and substantial discrepancies in financial data [3][4]. - Financial reporting errors are considered significant if they affect the judgment of users regarding the company's financial status, with specific thresholds for asset, net asset, revenue, and profit discrepancies [4]. Group 4: Procedures for Error Reporting and Correction - Upon discovering significant errors, the responsible department must notify the board office, which will coordinate the investigation and documentation of the error [5]. - The company is required to issue timely announcements to correct and supplement any significant errors identified in the annual report [6]. Group 5: Disciplinary Actions - Disciplinary measures for significant errors may include economic penalties and are determined by the board based on various factors [6][7]. - The system outlines conditions for both aggravating and mitigating circumstances in the accountability process [8].