Core Viewpoint - The company has established a system for accountability regarding significant errors in periodic report disclosures to enhance the quality and transparency of information disclosure [1][2]. Group 1: General Principles - The system aims to improve the company's operational standards and reinforce the responsibility awareness of those involved in information disclosure [1]. - Accountability applies to directors, senior management, department heads, controlling shareholders, and other relevant personnel [1][2]. Group 2: Conditions for Accountability - The company will hold individuals accountable for significant errors if they violate laws, regulations, or internal controls leading to adverse impacts [2][3]. - Specific conditions include failure to follow disclosure procedures, lack of timely communication, and personal reasons causing significant errors [2][3]. Group 3: Severity of Accountability - Individuals may face harsher penalties for severe misconduct, retaliation against investigators, or failure to correct known errors [3][4]. - The board will consider the severity of the situation when determining penalties, which may include economic sanctions [4][6]. Group 4: Rights and Procedures - Before making decisions on penalties, the board must hear the responsible person's opinions and ensure their right to defend themselves [4][6]. - Related board members must abstain from voting on matters where they have a conflict of interest [4]. Group 5: Forms of Accountability - Possible forms of accountability include reprimands, position changes, financial compensation for losses, and legal actions for severe cases [7][6].

Core Viewpoint - The company has established a responsibility accountability system to enhance the quality and transparency of its periodic report disclosures, ensuring compliance with relevant laws and regulations [3][4][5]. Group 1: General Principles - The system aims to improve the company's operational standards and reinforce the accountability of personnel involved in periodic report disclosures [3][4]. - It applies to various stakeholders, including directors, senior management, and relevant department heads [4]. Group 2: Accountability Situations and Considerations - Responsibility accountability refers to the consequences faced by personnel for failing to perform their duties correctly, leading to significant errors in periodic report disclosures [6]. - Major errors in periodic report disclosures include significant accounting errors, omissions, and discrepancies in financial data [5][6]. Group 3: Standards for Major Errors - Major accounting errors are defined by specific thresholds, such as errors affecting over 5% of audited total assets or net profit exceeding 500,000 [8]. - Other significant errors include failure to disclose major accounting policy changes or significant lawsuits affecting over 10% of the company's net assets [7][8]. Group 4: Responsibility Pursuit for Major Errors - The company must disclose the reasons and impacts of any major errors in periodic reports, along with the measures taken against responsible individuals [9][10]. - The board of directors is responsible for investigating and determining accountability for significant errors in disclosures [12]. Group 5: Forms and Types of Accountability - Accountability can take various forms, including administrative penalties such as warnings, demotions, or termination, and economic penalties like fines or salary reductions [20][21]. - The board can decide on the severity of penalties based on the circumstances surrounding the error [22][23].

Core Points - The company has established a system to enhance the quality and transparency of information disclosure, ensuring accountability for those responsible for disclosures [1][2] - The system applies to various stakeholders, including major shareholders, directors, and senior management, in cases of significant economic loss or adverse social impact due to improper disclosure [1][2] - The company emphasizes strict adherence to accounting standards and internal controls to ensure accurate financial reporting [2][3] Group 1: Information Disclosure Responsibilities - The company will hold individuals accountable for significant errors in periodic reports, including financial statements and performance forecasts [2][3] - Major errors in financial reporting are defined, including substantial accounting mistakes and discrepancies in performance forecasts [5][6] - The company will follow principles of objectivity and fairness in pursuing accountability for disclosure errors [3][4] Group 2: Reporting Procedures - The securities department is responsible for organizing the preparation and disclosure of periodic reports, ensuring accuracy and timeliness [4][5] - Financial departments must ensure the authenticity and completeness of financial data included in reports [4][5] - Internal communication of report data will generally be electronic, with specific requirements for paper submissions [4][5] Group 3: Error Recognition and Correction - Standards for recognizing significant accounting errors are established, focusing on their impact on financial statement users [5][6] - The company must engage qualified accounting firms to audit any corrections to previously published financial reports [6][7] - Procedures for correcting significant errors in periodic reports are outlined, ensuring compliance with regulatory guidelines [6][7] Group 4: Accountability and Penalties - The company will pursue accountability for significant disclosure errors, distinguishing between direct and leadership responsibilities [8][9] - Various forms of penalties may be applied to responsible individuals, including economic sanctions and disciplinary actions [9][10] - The company will consider mitigating factors when determining penalties for disclosure errors [10][11]

Core Viewpoint - The company has established a system for accountability regarding significant errors in the disclosure of periodic reports, aiming to enhance the quality of information disclosure and ensure compliance with relevant laws and regulations [2][3]. Group 1: General Principles - The system is designed to hold responsible parties accountable for significant errors in periodic report disclosures that lead to substantial economic losses or negative impacts on the company [2][3]. - The system applies to periodic reports, including semi-annual and annual reports, and encompasses various personnel, including directors, senior management, and department heads [2][3]. Group 2: Definition of Significant Errors - Significant errors in periodic report disclosures include false records, misleading statements, or major omissions that could materially affect users' understanding of the company's financial status [3][4]. - Specific examples of significant errors include major accounting errors in financial reports, non-compliance with accounting standards, and discrepancies between performance forecasts and actual disclosures [3][4]. Group 3: Accountability Measures - In cases of significant errors, the company will take corrective actions and hold responsible individuals accountable, with the board of directors overseeing the process [5][6]. - The board office is responsible for collecting evidence, investigating causes, and proposing handling plans to the board for final decisions [5][6]. Group 4: Disciplinary Actions - Disciplinary actions for significant errors may include reprimands, position changes, financial compensation for losses, or termination of employment [8]. - The board may impose stricter penalties for severe cases involving intentional misconduct or obstruction of investigations [6][8]. Group 5: Additional Provisions - The system will be revised in accordance with any changes in national laws or regulations, ensuring compliance with the latest legal standards [7]. - The board of directors is responsible for interpreting and amending the system as necessary [7].