南山铝业: 山东南山铝业股份有限公司信息披露管理办法（2025年8月修订）

General Principles - The information disclosure is a continuous responsibility of the company and must be timely, truthful, accurate, complete, and clear [1][2] - Information must be disclosed simultaneously to all investors without prior leaks to any individual or entity [1][2] Disclosure Obligations - The company must disclose information related to major asset restructuring, refinancing, and significant transactions involving relevant parties [1][2] - Information disclosure documents include periodic reports, temporary reports, prospectuses, and acquisition reports [2][3] Voluntary Disclosure - The company may voluntarily disclose information relevant to investors' value judgments and investment decisions, provided it does not conflict with legally required disclosures [2][3] - Voluntary disclosures must adhere to the principles of fairness, consistency, and must not mislead investors [2][3] Consistency and Clarity - Disclosed information must be consistent over time, with financial data showing reasonable correlation and non-financial data supporting each other [3][4] - Announcements should be clear, logical, and avoid excessive jargon or vague expressions [3][4] Major Events Disclosure - The company must disclose major events that could significantly impact stock trading prices promptly, including changes in business direction, major investments, and significant losses [16][17] - Disclosure must occur at the earliest of the following: board resolution, signing of agreements, or when management becomes aware of the event [18][19] Reporting Procedures - The company must follow specific procedures for preparing, reviewing, and disclosing periodic and temporary reports, ensuring compliance with regulations [49][50] - The board of directors is responsible for ensuring timely disclosures and must approve all periodic reports before they are released [50][51] Responsibilities of Management - The board of directors and senior management are responsible for the accuracy and completeness of disclosed information and must report any significant changes or risks [27][28] - The company must maintain communication with investors and the public, including establishing dedicated investor relations channels [5][6] Confidentiality and Insider Information - Individuals with access to insider information must maintain confidentiality and are prohibited from trading based on undisclosed information [64][65] - The company must implement strict measures to prevent leaks of undisclosed major information [66][67]