Leyard Optoelectronic Co.Ltd(300296) annual report information disclosure major error accountability system
Leyard Optoelectronic Co.Ltd(300296)
Accountability system for major errors in annual report information disclosure
Chapter I General Provisions
Article 1 the company law of the people's Republic of China (hereinafter referred to as "the company law of the people's Republic of China"), the annual report of the people's Republic of China (hereinafter referred to as "the annual report"), and the annual report of the people's Republic of China (hereinafter referred to as "the annual report") shall enhance the timeliness and accuracy of information disclosure and accountability The measures for the administration of information disclosure of listed companies, the guidelines for the governance of listed companies, the Listing Rules of Shenzhen Stock Exchange on the gem, the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on the gem and other laws, regulations and normative documents, as well as the provisions of Leyard Optoelectronic Co.Ltd(300296) articles of Association (hereinafter referred to as the "articles of association") in combination with the actual situation of the company, This system is hereby formulated.
Article 2 this system refers to the investigation and handling system when the relevant personnel fail to perform or incorrectly perform their duties and obligations or other personal reasons in the disclosure of annual report information, resulting in major errors in the annual report information and causing major economic losses or adverse effects to the company.
Article 3 this system is applicable to the following personnel: directors, supervisors and senior managers of the company, controlling shareholders, actual controllers and shareholders holding more than 5% of the shares of the company, heads of various departments of the company and other personnel related to the information disclosure of the annual report.
Article 4 the accountability for major errors in annual report information disclosure shall follow the following principles: objectivity and impartiality, seeking truth from facts, rights and responsibilities, faults and responsibilities.
Chapter II identification and investigation of responsibility
Article 5 under any of the following circumstances, the relevant personnel shall be investigated for responsibility:
(I) violating the company law of the people's Republic of China, the securities law of the people's Republic of China, the accounting standards for business enterprises, the accounting system for business enterprises and other national laws and regulations, causing major errors in the information disclosure of the annual report, causing major economic losses or adverse effects to the company;
(II) violating the measures for the administration of information disclosure of listed companies, the Listing Rules of Shenzhen Stock Exchange on the gem, and the guidelines and standards on information disclosure of annual reports issued by the CSRC and Shenzhen Stock Exchange
Leyard Optoelectronic Co.Ltd(300296) annual report information disclosure major error accountability system
Notice, etc., causing major errors in the information disclosure of the annual report, causing major economic losses or adverse effects to the company;
(III) violating the articles of association, this system and other internal control systems of the company, causing major errors in the information disclosure of the annual report, causing major economic losses or adverse effects to the company;
(IV) failing to act in accordance with the procedures in the annual report information disclosure and causing major errors in the annual report information disclosure, causing major economic losses or adverse effects to the company;
(V) failure to communicate and report in time in the disclosure of annual report information, resulting in major errors in the disclosure of annual report information, causing major economic losses or adverse effects to the company;
(VI) major errors in annual report information disclosure, major economic losses or adverse effects to the company due to other personal reasons.
Article 6 the Securities Department of the company is the executive department for the accountability of major errors in the information disclosure of the company's annual report. It is responsible for collecting and summarizing the materials related to the accountability of major errors in the information disclosure of the annual report, investigating the causes of responsibility, identifying the responsibility, putting forward relevant treatment plans, reporting to the board of directors of the company for the final treatment decision, and supervising the implementation of the treatment decision.
Article 7 before making the final decision, the board of directors shall listen to the opinions of the responsible person and protect his right to make statements and defend.
Article 8 if a staff member or director of the Securities Department of the company is suspected of making major errors in the information disclosure of the annual report, the staff member or director shall withdraw.
Article 9 form of responsibility
(I) order to review and correct;
(II) circulate a notice of criticism;
(III) transfer, suspension, demotion and dismissal;
(IV) compensation for losses;
(V) terminate the labor contract;
(VI) other forms determined by the board of directors.
The above measures can be applied separately or in combination.
Article 10 any of the following circumstances shall be dealt with severely:
(I) the circumstances are bad, the consequences are serious, the impact is great, and the cause of the accident is caused by personal subjective factors; (II) strike, retaliate, frame the investigator or interfere with or obstruct the investigation of responsibility by other means;
Leyard Optoelectronic Co.Ltd(300296) annual report information disclosure major error accountability system
(III) failing to implement the handling decision made by the board of directors in accordance with this system;
(IV) other circumstances that the board of Directors considers should be dealt with strictly.
Article 11 under any of the following circumstances, a lighter punishment shall be given:
(I) effectively prevent the 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 dealt with lightly.
Chapter III supplementary provisions
Article 12 matters not covered in this system shall be implemented in accordance with relevant national laws, regulations, normative documents and the relevant provisions of the articles of association. In case of any conflict between the provisions of this system and the provisions of relevant laws, regulations, normative documents and the articles of association, or with the mandatory provisions of future laws, regulations and normative documents, the provisions of laws, regulations, normative documents and the articles of association shall prevail.
Article 13 the system shall be interpreted and revised by the board of directors of the company.
Article 14 this system shall come into force from the date of deliberation and approval by the board of directors of the company.
Leyard Optoelectronic Co.Ltd(300296) April 2022
