Shanxi Coking Coal Energy Group Co., Ltd. Independent Auditor's Report on the Special Report on the Custody, Management, and Use of Raised Funds (January 1, 2025 to December 31, 2025)
Table of Contents
I. Independent Auditor's Report on the Special Report on the Custody, Management, and Use of Raised Funds II. Special Report on the Custody, Management, and Use of Raised Funds by the Company
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Independent Auditor's Report on the Special Report on the Custody, Management, and Use of Raised Funds of Shanxi Coking Coal Energy Group Co., Ltd. for 2025 (Xin Hui Shi Bao Zi [2026] No. ZA12794)
To the Shareholders of Shanxi Coking Coal Energy Group Co., Ltd.:
We were engaged to perform assurance services on the accompanying Special Report on the Custody, Management, and Use of Raised Funds of Shanxi Coking Coal Energy Group Co., Ltd. (hereinafter referred to as "Shanxi Coking Coal") for the year 2025 (hereinafter referred to as the "Special Report on Raised Funds").
I. Responsibility of the Board of Directors
The responsibility of the Board of Directors of Shanxi Coking Coal is to prepare the Special Report on Raised Funds in accordance with the "Supervision Regulations for the Management of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10), the "Main Board Company Governance Guidelines No. 1 – Governance of Listed Companies on the Main Board" of the Shenzhen Stock Exchange, and the "Announcement Format Guidelines No. 2 – Announcement Format" of the Shenzhen Stock Exchange. This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Raised Funds to ensure that the Special Report on Raised Funds is true, accurate, and complete, and does not contain any false statements, misleading representations, or material omissions.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an assurance conclusion on the Special Report on Raised Funds based on our performance of assurance procedures.
III. Overview of Work
We performed the assurance engagement in accordance with the "Other Assurance Engagements – Engagements Other Than Audits or Reviews of Historical Financial Information" (CSAE 3101) of the Chinese Certified Public Accountants' Assurance Standards. This standard requires us to comply with professional ethics requirements, plan and perform the assurance engagement to obtain reasonable assurance about whether the Special Report on Raised Funds is prepared, in all material respects, in accordance with the "Supervision Regulations for the Management of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10), the "Main Board Company Governance Guidelines No. 1 – Governance of Listed Companies on the Main Board" of the Shenzhen Stock Exchange, and the "Announcement Format Guidelines No. 2 – Announcement Format" of the Shenzhen Stock Exchange. During the performance of the assurance engagement, we performed procedures including inquiries and examination of accounting records as we considered necessary. We believe that our assurance work provides a reasonable basis for our assurance conclusion.
IV. Assurance Conclusion
We are of the opinion that the Special Report on the Custody, Management, and Use of Raised Funds of Shanxi Coking Coal for 2025 has been prepared, in all material respects, in accordance with the "Supervision Regulations for the Management of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10), the "Main Board Company Governance Guidelines No. 1 – Governance of Listed Companies on the Main Board" of the Shenzhen Stock Exchange, and the "Announcement Format Guidelines No. 2 – Announcement Format" of the Shenzhen Stock Exchange, and fairly presents the custody, management, and use of raised funds by Shanxi Coking Coal for 2025.
V. Restriction on Use of the Report