Ping An Bank Co., Ltd Audited financial statements Fiscal Year 2025
Ping An Bank Co., Ltd Table of Contents Page number
| 1. Audit Report | 1 | - 6 |
|---|---|---|
| 2. Financial Statements | ||
| Consolidated balance sheet | 7 | - 8 |
| Bank balance sheet | 9 - | 10 |
| Consolidated Income Statement | 11 | - 12 |
| Bank Income Statement | 13 | - 14 |
| Consolidated and Bank Shareholders' Equity Statement | 1 5 | - 1 8 |
| Consolidated Cash Flow Statement | 1 9 | - 21 |
| Bank Cash Flow Statement | 22 | - 24 |
| Notes to the Financial Statements | 2 5 - | 1 7 8 |
| 3. Supplementary Materials for Financial Statements | ||
| Return on equity and earnings per share | A | - 1 |
Audit report Ernst & Young Huaming (2026) Review No. 70036697_H01 Ping An Bank Co., Ltd All shareholders of Ping An Bank Co., Ltd.: I. Audit Opinion
We audited the financial statements of Ping An Bank Co., Ltd., including the consolidated and bank liabilities as of December 31, 2025 Balance sheet, consolidated and bank income statements for 2025, statements of changes in shareholders' equity, cash flow statements, and notes to related financial statements. We believe that the attached financial statements of Ping An Bank Co., Ltd. comply with the Accounting Standards for Business Enterprises in all material respects The provision fairly reflects the merger of Ping An Bank Co., Ltd. as of December 31, 2025, the bank's financial position, and the year 2025 Consolidated and banking-based operating results and cash flows.
- Forming the basis for the audit opinion
| | We carried out the audit work in accordance with the Chinese Certified Public Accountant Auditing Standards. Audit report | | | " Certified Public Accountants on Finance | | --- | --- | --- | --- | --- | | Responsibilities of Financial Statement Audit | | | This section further elaborates on our responsibilities under these guidelines. According to | "Independence Standards for Chinese Certified Public Accountants" | Then the order is | No. 1 | —— | Requirements for Independence in Financial Statement Audit and Review Business and | Code of Professional Ethics for Chinese Certified Public Accountants, we | | Independent from Ping An Bank Co., Ltd., and fulfills other responsibilities related to professional ethics | | | We followed public privacy during audits | Independence requirements for auditing interest entities | | We believe that the audit evidence we have obtained is sufficient and appropriate for issuing an audit opinion |
This provides the foundation. 3. Key audit matters Key audit matters are those we consider most important for the current financial statement audit based on our professional judgment. These matters We should not issue separate opinions on these matters in the context of auditing the entire financial statements and forming audit opinions. We The description of how each of the following matters is addressed in audits also serves as a backdrop. We have fulfilled the responsibilities set out in this report, "Responsibilities of Certified Public Accountants in Auditing Financial Statements," including those related to these Responsibilities related to key audit matters. Accordingly, our audit work includes executing material misstatements in financial statements to address assessments Audit procedures designed with risk. The results of our audit procedures, including those carried out in response to the following key audit matters, are: The overall financial statements provide the basis for issuing an audit opinion. 1 A member firm of Ernst & Young Global Limited