华鲁恒升: 华鲁恒升年报披露重大差错责任追究制度（全文）

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 stakeholders [1][2]. Group 1: General Principles - The system aims to improve the company's operational standards and ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures [1]. - Accountability refers to the responsibility of individuals for significant errors in annual report disclosures that lead to substantial economic losses or negative social impacts [1][2]. - The system applies to various stakeholders, including directors, senior management, department heads, subsidiary leaders, major shareholders, and others involved in the annual report disclosure process [1]. Group 2: Definition of Significant Errors - Significant errors in annual report disclosures include major accounting mistakes, substantial omissions, and significant discrepancies in performance forecasts or reports [2]. - The system emphasizes principles such as objectivity, accountability, and the correlation between rights and responsibilities [2][3]. Group 3: Responsibility and Accountability - Responsibility for significant errors is determined based on specific duties related to information collection, preparation, submission, review, and disclosure [3]. - In cases of public reprimands or criticisms from regulatory bodies due to significant errors, the internal audit department must investigate the causes and recommend corrective actions [3][4]. Group 4: Forms and Types of Accountability - The main forms of accountability for significant errors in annual report disclosures include disciplinary actions and potential economic penalties determined by the board of directors [4]. - The results of accountability measures will be incorporated into the annual performance evaluation of relevant departments and personnel [4]. Group 5: Implementation and Amendments - The system will be executed in accordance with national laws and regulations, and any amendments will be subject to board approval [6].