Internal Control Audit Report RSM|容诚 RSM|容诚 RSM Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Rooms 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Audit Report No. [blank] To the shareholders of Fujian Mindong Electric Power Group Co., Ltd.: In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal controls over financial reporting of Fujian Mindong Electric Power Group Co., Ltd. (hereinafter referred to as "Mindong Electric Power Company") as of December 31, 2025.
I. Responsibility of the Enterprise for Internal Control In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the Board of Directors of Mindong Electric Power Company to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on our audit work, and to disclose any significant deficiencies in internal controls over non-financial reporting that we have noted.