Special Report on Non-operating Fund Occupation and Other Related Party Fund Transactions of Shanxi Coking Coal Energy Group Co., Ltd.
To the Shareholders of Shanxi Coking Coal Energy Group Co., Ltd.:
Sino-CPA Report [2026] No. ZA12795
We have audited the financial statements of Shanxi Coking Coal Energy Group Co., Ltd. (hereinafter referred to as "Shanxi Coking Coal") for the year ended December 31, 2025, including the consolidated and parent company balance sheets, consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity, and related financial statement notes. We issued an unqualified opinion audit report with report number Sino-CPA Report [2026] No. ZA12792 on April 27, 2026.
Shanxi Coking Coal's management has prepared the attached Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025 (hereinafter referred to as the "Summary Table") in accordance with the "Supervisory Requirements for Listed Companies' Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission and the relevant provisions of the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Business Handling."
The preparation of the Summary Table and ensuring its truthfulness, accuracy, and completeness are the responsibilities of Shanxi Coking Coal's management. We have cross-checked the information contained in the Summary Table with the accounting data audited during our audit of Shanxi Coking Coal's 2025 financial statements and the disclosures in the audited financial statements, and found no material inconsistencies.
To better understand Shanxi Coking Coal's non-operating fund occupation and other related party fund transactions in 2025, the Summary Table should be read in conjunction with the audited financial statements.
This report is for the sole purpose of Shanxi Coking Coal's disclosure in its 2025 annual report and shall not be used for any other purpose.
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Certified Public Accountant: Liu Zhihong Certified Public Accountant: Yang Jin Feng
China · Shanghai April 27, 2026
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Shanxi Coking Coal Energy Group Co., Ltd. Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025
Unit: RMB