*ST天微: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company has established a responsibility accountability system for the disclosure of annual report information to ensure its authenticity, accuracy, completeness, and timeliness, in compliance with relevant laws and regulations [1][2]. Group 1: General Provisions - The system aims to enhance the quality and transparency of annual report information disclosure [1]. - It applies to major stakeholders including controlling shareholders, directors, senior management, and other relevant personnel [1]. Group 2: Major Errors in Disclosure - Major errors in annual report information disclosure include significant accounting errors in financial reports, major omissions, and discrepancies in performance forecasts [2]. - Specific situations classified as major errors include violations of accounting laws, significant discrepancies in performance forecasts, and other failures to comply with disclosure regulations [2]. Group 3: Standards for Identifying Major Errors - Standards for identifying major accounting errors include discrepancies in asset, liability, income, and profit figures exceeding 5% of the audited totals, with absolute amounts over 5 million [3][4]. - Major errors in financial statement disclosures are identified based on similar thresholds and include failures to disclose significant accounting policy changes or tax information [4][5]. Group 4: Responsibility Accountability - The company implements a responsibility accountability system that categorizes responsibilities into direct and leadership responsibilities [11]. - Consequences for major errors in disclosure can include corrective actions, reprimands, demotions, or even legal actions depending on the severity of the error [12][13]. Group 5: Procedures for Accountability - The internal audit department is responsible for collecting evidence, investigating causes, and proposing penalties for major errors in disclosure [17]. - The board of directors must consider the opinions of responsible individuals before making decisions on penalties [18]. Group 6: Amendments and Compliance - Any corrections to previously disclosed financial reports must be audited by a qualified accounting firm [19]. - The company must promptly issue supplementary announcements for any major omissions or inaccuracies in annual report disclosures [21].