Wuhan Tianyu Information Industry Co.Ltd(300205)
Comparison table for revision of accountability system for major errors in annual report information disclosure
Note: adding “delete line” indicates that the clause has been deleted, and “bold font” indicates that the clause has been added or modified.
Before and after revision
Article 8 Where there are errors in the financial information in the periodic reports that have been publicly disclosed in the previous period, Article 8 the information disclosure that corrects the errors in the financial information in the periodic reports that have been publicly disclosed in the previous period, The information disclosure that should be corrected in accordance with the regulations on the preparation and reporting of information disclosure of companies offering securities to the public, and the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 19 – correction and related disclosure of financial information General rules for public offering of securities No. 19 – correction and related disclosure of financial information, standards for the contents and forms of information disclosure of companies and companies offering securities to the public No. 30 – standards for the contents and forms of information disclosure of annual reports of companies listed on GEM No. 2 – Contents and forms of annual reports, and The relevant provisions of the Shenzhen Stock Exchange GEM Listing Rules shall be implemented in accordance with the relevant provisions of the Shenzhen Stock Exchange GEM Listing Rules. Implementation of regulations.
Article 9 when there are major accounting errors and corrections in the financial report, the company audit Article 9 when there are major accounting errors and corrections in the financial report, the Audit Department of the company shall collect and summarize relevant materials, form written materials, specify the contents of accounting errors, collect and summarize relevant materials, and form written materials to specify the contents of accounting errors The nature and causes of accounting error, the nature and causes of accounting error correction on the company’s financial status and operating accounting error, the impact of accounting error correction on the company’s financial status and operating results and the corrected financial indicators, the re audit of accounting firms, the impact of results and the corrected financial indicators The preliminary opinions of accounting firms with relevant qualifications on the determination of responsibility for major accounting errors shall be submitted to the audit committee of the board of directors for deliberation. The re audit and the preliminary opinions on the determination of responsibility for major accounting errors shall be submitted to the board of directors and copied to the board of supervisors. The board of directors of the company makes special resolutions on the proposals of the audit committee. The audit committee shall review and submit a copy to the board of supervisors. The board of directors of the company makes special resolutions on the proposals of the audit committee.
Article 11 recognition criteria for significant differences in performance forecasts: Article 11 recognition criteria for significant differences in performance forecasts:
（1） The expected performance change direction of the performance forecast is different from the actual performance disclosed in the annual report. (1) the expected performance change direction of the performance forecast is different from the actual performance disclosed in the annual report, including the following situations: the original expected loss and the actual profit; The following circumstances are included: the originally expected loss, the actual profit and loss, and the actual continuous loss; Profit; Originally expected to turn losses into profits, but actually continued to suffer losses;
（2） Although the expected performance change direction of the performance forecast is consistent with the actual performance disclosed in the annual report (II) although the expected performance change direction of the performance forecast is consistent with the actual performance disclosed in the annual report, the change range or profit and loss amount exceeds the originally expected range by more than 20%. To, but the range of change or the amount of profit and loss exceeds the originally expected range by more than 20% and no reasonable explanation can be provided.
Article 12 criteria for identifying significant differences in performance express: Article 12 criteria for identifying significant differences in performance express: the difference between the financial data and indicators in the performance express and the actual data and indicators in the relevant periodic reports is more than 20% between the financial data and indicators and the actual data and indicators in the relevant periodic reports, It is recognized that there are significant differences in the performance express. To more than 20% and cannot provide a reasonable explanation, it is recognized that there is a significant difference in the performance express.
Article 17 the main forms of accountability for major errors in annual report information disclosure include: Article 17 the main forms of accountability for major errors in annual report information disclosure include: (1) order correction and review; （1） Warning, order correction and review;
（2） Circulate a notice of criticism; （2） Circulate a notice of criticism;
（3） Transfer, suspension, demotion and dismissal; （3） Transfer, suspension, demotion and dismissal;
（4） Compensation for losses; （4） Compensation for losses;
（5） Terminate the labor contract or employment contract; （5） Terminate the labor contract or employment contract;
（6） If the case is serious and involves a crime, it shall be transferred to the judicial organ for handling according to law. （6） If the case is serious and involves a crime, it shall be transferred to the judicial organ for handling according to law.
The company may impose the above-mentioned punishment with economic punishment, and the amount of punishment shall be borne by the directors. The company may impose the above-mentioned punishment with economic punishment, and the amount of punishment shall be borne by the directors
It will be determined according to the circumstances of the event. The above measures can be used alone or in combination. It will be determined according to the circumstances of the event. The above measures can be used alone or in combination.
Article 18 under any of the following circumstances, it shall be given a lighter, mitigated or exempted from treatment: (I) effectively preventing the occurrence of adverse consequences;
(II) taking the initiative to correct and recover all or most of the losses;
(III) it is really caused by non subjective factors such as accidents and force majeure;
(IV) other circumstances that the board of Directors considers should be mitigated, mitigated or exempted.
