Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [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]. - Relevant personnel must adhere to the Accounting Law and other regulations to ensure financial reports accurately reflect the company's financial status [1][2]. - Accountability refers to the responsibility for significant errors in annual report disclosures due to negligence or misconduct by personnel [1][2]. Group 2: Definition of Significant Errors - Significant errors in annual report disclosures include major accounting corrections, omissions, and discrepancies between performance forecasts and actual results [2]. - Specific situations that constitute significant errors include violations of accounting laws, discrepancies in financial statement disclosures, and other failures to comply with regulatory requirements [2][4]. Group 3: Responsibility and Accountability - The system applies to directors, senior management, department heads, and other relevant personnel involved in annual report disclosures [3]. - Accountability for significant errors is categorized into direct responsibility and leadership responsibility, with specific roles outlined for various personnel [4][5]. - The company will pursue accountability for significant errors based on established principles, including objectivity and proportionality of responsibility [3][6]. Group 4: Penalties and Appeals - Penalties for responsible individuals may include administrative actions such as warnings, demotions, or termination, as well as economic penalties like fines [6][7]. - The board of directors must consider the opinions of responsible individuals before making decisions on penalties, ensuring fairness in the process [7]. - Individuals can appeal the board's decisions within 30 days, although the execution of penalties will not be suspended during the appeal process [7].

季度报告、半年度报告的信息披露重大差错的认定和责任追究应参照本制度 的执行。 第三条 本制度适用对象为公司董事、高级管理人员、公司控股股东及实际 控制人、公司各部门、子公司、分公司负责人以及与年报信息披露工作相关的财 务、审计等部门人员。 第四条 实行责任追究制度，应遵循以下原则：实事求是、客观公正、有错 必究；过错与责任相适应；责任与权力对等原则。 水羊集团股份有限公司 年报信息披露重大差错责任追究制度 第一章 总 则 第一条 为了提高水羊集团股份有限公司（以下简称"公司"）的规范运作 水平，加大对年报信息披露责任人的监督管理力度，提高年报信息披露的质量和 合规性，根据法律、法规、深圳证券交易所的相关规定，结合公司实际情况，制 定本制度。 第二条 本制度适用于年报信息披露工作中有关人员不履行或者不正确履行 职责、义务以及其他个人原因导致重大差错的情形，对公司造成重大经济损失或 不良社会影响时的追究与处理。 第二章 责任的认定及追究 《中华人民共和国证券法》 第五条 本制度所指年报信息披露重大差错包括年度财务报告存在重大会计 差错、其他年报信息披露存在重大错误或重大遗漏、业绩预告或业绩快报存在重 大差异、监管 ...

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality, transparency, and accuracy of financial reporting [1][2]. Group 1: Accountability System - The accountability system applies to directors, senior management, department heads, and other relevant personnel involved in annual report disclosures [2][3]. - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and significant discrepancies in performance forecasts [3][4]. - The company will hold individuals accountable for significant errors due to negligence, misconduct, or other personal reasons [4][5]. Group 2: Compliance and Internal Controls - Company personnel must strictly adhere to accounting standards and internal control systems to ensure accurate financial reporting [5][6]. - The company will pursue accountability when annual report disclosures violate accounting laws or regulations, leading to significant errors [6][7]. Group 3: Principles of Accountability - The principles guiding the accountability process include objectivity, thorough investigation, and proportionality between fault and responsibility [7][8]. - The company will impose heavier penalties for severe violations, such as retaliating against whistleblowers or obstructing investigations [8][9]. Group 4: Mitigating Factors for Penalties - Factors that may lead to reduced penalties include proactive measures taken by responsible individuals to prevent negative outcomes or correct errors [9][10]. - The board must consider the opinions of those involved before making decisions regarding penalties [10][11]. Group 5: Reporting and Investigation Procedures - The board office is responsible for gathering information, investigating causes of errors, and proposing corrective actions [11][12]. - In cases of significant accounting errors, the company must disclose the impact on financial status and the results of any re-audits [12][13]. Group 6: Enforcement of Penalties - Penalties for responsible individuals may include reprimands, demotions, or even termination, depending on the severity of the error [13][14]. - Individuals may appeal the board's decisions within ten days, but this does not suspend the enforcement of penalties [14][15]. Group 7: Implementation and Review - The board is responsible for revising and interpreting the accountability system, which takes effect upon approval [15][16].

Core Viewpoint - The company has established a significant error accountability system for annual report information disclosure to enhance the quality and transparency of disclosures, ensuring their authenticity, accuracy, completeness, and timeliness, thereby protecting investors' rights [1]. Group 1: General Principles - The system aims to improve the operational standards of information disclosure and is based on various laws and regulations, including the Company Law and Securities Law [1]. - The accountability system applies to directors, senior management, heads of subsidiaries, controlling shareholders, actual controllers, and other personnel involved in annual report disclosures [1]. Group 2: Responsibility Identification and Accountability - Responsibility will be pursued in cases of violations of laws and regulations that lead to significant errors or adverse effects in annual report disclosures [2]. - Specific scenarios warranting accountability include failure to communicate timely, personal reasons causing significant errors, and violations of internal control systems [2]. Group 3: Severity of Accountability - Severe consequences will be imposed for egregious cases where personal subjective factors lead to significant adverse outcomes [3]. - Mitigating factors for accountability may include proactive correction of errors and circumstances beyond personal control [4]. Group 4: Forms of Accountability - The forms of accountability for significant errors in annual report disclosures include corrective orders, public reprimands, and potential termination of employment [5]. - Economic penalties will be determined by the board based on the specifics of the incident, with criminal cases referred to judicial authorities [6]. Group 5: Additional Provisions - The accountability system will also apply to quarterly and semi-annual report disclosures [6]. - The board is responsible for the formulation, interpretation, and revision of this system, which will be implemented upon board approval [6].

General Principles - The company aims to enhance the quality and transparency of its annual report disclosures by establishing a responsibility accountability system for significant errors in information disclosure [1][2] - The system is designed to hold accountable those responsible for any significant errors that lead to adverse social impacts or substantial economic losses [2][3] Scope of Accountability - The accountability system applies to the company's board members, senior management, subsidiary heads, controlling shareholders, and other personnel involved in the annual report disclosure process [2][3] - Any violations of national laws, regulations, or company rules that result in significant errors in annual report disclosures will lead to accountability measures [2][5] Definition of Significant Errors - Significant errors in annual report disclosures include major accounting errors in financial reports, substantial omissions or errors in other disclosures, and significant discrepancies between performance forecasts and actual results [4][5] - Specific criteria for identifying significant accounting errors include discrepancies in total assets, net assets, revenue, and net profit exceeding defined thresholds [4][5] Responsibility Determination - The company will determine responsibility based on principles of equality between rights and responsibilities, and proportionality between fault and accountability [3][4] - Factors leading to accountability include violations of laws and regulations, failure to act diligently, and other personal reasons causing significant errors [5][6] Accountability Measures - Accountability measures may include corrective actions, public reprimands, demotions, dismissals, and financial compensation for losses incurred [7][8] - The company may also pursue accountability against external auditors or other intermediaries based on contractual agreements [7][8] Reporting and Disclosure - The board of directors will disclose decisions regarding accountability for significant errors in annual report disclosures through temporary announcements [7][8] - The company will also apply similar accountability measures to quarterly and semi-annual report disclosures [8]

Core Points - The article outlines the establishment of a responsibility accountability system for significant errors in the annual report disclosure of Shenzhen Jiemite Technology Co., Ltd. to enhance the quality and transparency of information disclosure [1][2] - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, while also promoting internal control and accountability among responsible personnel [1][2] Summary by Sections General Principles - The system applies to major stakeholders including controlling shareholders, directors, senior management, and financial personnel involved in annual report disclosures [2] - It emphasizes strict adherence to accounting standards and internal control systems to ensure accurate financial reporting [4] Standards for Identifying Major Errors - Major errors in annual report disclosures include significant accounting errors, major omissions, and discrepancies between performance forecasts and actual results [5][6] - Specific thresholds for identifying significant accounting errors are set, such as errors affecting over 5% of total audited assets or over 10% of net profit [4][5] Responsibility Accountability Procedures - The company will pursue accountability for significant errors, which includes direct and leadership responsibilities [12][13] - Various forms of accountability measures are outlined, including corrective actions, public criticism, and potential termination of employment [14][15] Procedures for Error Recognition and Accountability - The internal audit department is responsible for collecting evidence and proposing accountability measures for significant errors in financial reporting [17][18] - The board of directors must consider the opinions of responsible individuals before making decisions on accountability [18][19] Additional Provisions - The system also applies to quarterly and semi-annual reports, ensuring consistency in accountability measures across all reporting periods [22] - The board of directors is responsible for interpreting and revising the system, which will take effect upon approval [24]

Core Viewpoint - The company has established a responsibility accountability system for significant errors in annual report information disclosure to enhance the quality and transparency of disclosures and ensure fairness [1][2]. Group 1: General Principles - The accountability system applies to directors, senior management, subsidiary heads, controlling shareholders, and other personnel involved in annual report disclosures [1][2]. - The principles of the accountability system include factual accuracy, objectivity, proportionality of fault and responsibility, and equivalence of rights and responsibilities [1][2]. Group 2: Responsibilities of Disclosure Personnel - Senior management, including the general manager and financial officer, is responsible for organizing the preparation of the annual report draft and ensuring timely reporting of necessary information [2][3]. - Directors and senior management are accountable for the authenticity, accuracy, completeness, timeliness, and fairness of the annual report disclosures [2][3]. Group 3: Accountability for Significant Errors - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and significant discrepancies in performance forecasts [3][4]. - Specific violations that lead to significant errors include breaches of national laws, regulations, and internal control systems [3][4]. Group 4: Severity of Accountability - Severe penalties apply for cases with serious consequences due to subjective factors, interference with investigations, or non-compliance with board decisions [3][4]. - Mitigating factors for accountability include evidence of fulfilling responsibilities and non-subjective causes for errors [4][5]. Group 5: Forms and Types of Accountability - Accountability measures may include corrective orders, public criticism, job reassignment, loss compensation, and termination of employment [5][8]. - The company will reflect accountability in performance evaluations alongside disciplinary actions [5][6]. Group 6: Additional Provisions - The accountability system also applies to quarterly and semi-annual report disclosures [7]. - In case of conflicts between this system and relevant laws or regulations, the latter will take precedence [7].

Core Viewpoint - The company has established a responsibility accountability system for significant errors in annual report information disclosure to enhance the quality and transparency of its disclosures [2][3]. Group 1: General Principles - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures [2]. - It applies to directors, senior management, subsidiary heads, controlling shareholders, and other personnel involved in the annual report disclosure process [3]. - The principles of the accountability system include objectivity, fairness, and proportionality between fault and responsibility [3]. Group 2: Circumstances for Accountability - Accountability is triggered by violations of laws and regulations leading to significant omissions or errors in annual report disclosures [4]. - Specific circumstances include failure to adhere to internal control systems, providing inaccurate data, or not following established procedures [4][5]. - The criteria for recognizing significant accounting errors in financial reports include thresholds such as 5% of total audited assets or net profit exceeding 500 million [5]. Group 3: Standards for Reporting Errors - Major errors in annual report disclosures are defined by criteria such as failure to disclose significant accounting policy changes or major lawsuits affecting over 10% of net assets [6]. - Significant discrepancies in performance forecasts are identified when actual results deviate by 20% from forecasts without reasonable explanation [6]. Group 4: Accountability Measures - The company may impose various penalties, including reprimands, demotions, or termination, depending on the severity of the error and the individual's response [7]. - The board of directors is responsible for determining the specific penalties based on the circumstances of each case [7]. Group 5: Implementation and Compliance - The accountability system will be effective upon approval by the board of directors and will be subject to relevant national laws and regulations [7]. - The company will disclose any significant corrections or omissions in its reports as required by regulatory authorities [7].

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [2][3][5]. Group 1: General Principles - The system aims to improve the company's operational standards and increase accountability for annual report disclosures [2]. - It is based on relevant laws and regulations, including the Securities Law of the People's Republic of China and the Shenzhen Stock Exchange rules [3][4]. - Company personnel involved in annual report disclosures must adhere to accounting standards and internal control systems to ensure accurate financial reporting [3][4]. Group 2: Identification and Handling of Errors - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies in performance forecasts [4][5]. - Specific criteria for identifying major accounting errors include a 5% threshold of total audited assets, net assets, revenue, or net profit, with an absolute amount exceeding 5 million [6][8]. - The company must promptly issue corrective announcements for any significant omissions or inaccuracies in disclosures [5][8]. Group 3: Accountability Procedures - The company will hold responsible parties accountable for significant errors, following principles of objectivity and proportionality [5][9]. - The board of directors and senior management bear primary responsibility for the accuracy and completeness of financial reports [15][16]. - Disciplinary actions may include internal reprimands, warnings, economic penalties, or even legal actions depending on the severity of the error [10][12][16]. Group 4: Reporting and Review - The internal audit department is responsible for collecting data, investigating causes, and proposing corrective measures for significant errors [9][11]. - The board of directors will review and make decisions on accountability and corrective actions based on the audit committee's recommendations [9][11]. - Results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel [11].

中航西安飞机工业集团股份有限公司 （经 2025 年 7 月 16 日第九届董事会第十一次会议审议通过） 第一章 总则 第一条 为进一步提高中航西安飞机工业集团股份有限公司（以下简称"公 司"）的规范运作水平，加大对公司年度报告信息披露相关责任人员的问责力度， 提高公司年度报告信息披露的质量和透明度，增强公司年度报告信息披露的真实 性、准确性、完整性和及时性，根据《中华人民共和国公司法》（以下简称"《公 司法》"）、《中华人民共和国证券法》（以下简称"《证券法》"）、中国证 券监督管理委员会（以下简称"中国证监会"）《上市公司信息披露管理办法》 《公开发行证券的公司信息披露内容与格式准则第2号---年度报告的内容与格 式》和《深圳证券交易所股票上市规则》等法律、行政法规、部门规章、规范性 文件以及《公司章程》的有关规定，结合公司实际情况，制定本管理办法。 第二条 本管理办法所称年报信息披露重大差错责任追究是指在年报信息 披露工作中，有关人员不履行或者不正确履行职责、义务或其它个人原因，导致 公司年报信息披露发生重大差错，给公司造成重大经济损失或造成不良社会影响 的追究与处理制度。 第三条 本管理办法适用于公司 ...