001208SZSE

Supplementary Legal Opinion on Hunan Hualing Cable Co., Ltd.'s Convertible Bond Issuance and Related Transactions

✨ AI Summary

This document is a supplementary legal opinion regarding Hunan Hualing Cable Co., Ltd.'s issuance of convertible corporate bonds aimed at asset acquisition and fundraising. It addresses compliance issues related to target assets, including leasing arrangements and labor practices. Key findings indicate risks associated with insufficient social insurance payments and the establishment of a new subsidiary to streamline operations. The opinion emphasizes the need for further disclosures and verification from independent advisors.

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JIA YUAN LAW OFFICES

Supplementary Legal Opinion (II) (Revised Draft) on Hunan Hualing Cable Co., Ltd.'s Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising for Supporting Funds and Related Transactions

158 Fuxingmennei Street, 4th Floor, Xunyang Building, Xicheng District

Beijing, China

April 2026

Huadong Cable · Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising for Supporting Funds and Related Transactions Jia Yuan · Legal Opinion

Table of Contents

Issue 2: Compliance of Target Assets ... 5
Issue 3: Issuance Plan and Fundraising ... 33
Issue 4: Performance Commitment and Performance Reward ... 55

Huadong Cable · Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising for Supporting Funds and Related Transactions

Jia Yuan · Legal Opinion

JIA YUAN LAW OFFICES

Beijing · Shanghai · Shenzhen · Hong Kong · Guangzhou · Xi'an · Wuhan · Changsha

To: Hunan Hualing Cable Co., Ltd.

Jia Yuan (2026) - 02 - 037

Dear Sir/Madam,

Entrusted by Huadong Cable, our firm serves as the specially appointed legal advisor for this restructuring and is authorized to issue a legal opinion for Huadong Cable's restructuring. Our firm has previously issued Jia Yuan (2025) - 02 - 145 "Legal Opinion on Hunan Hualing Cable Co., Ltd.'s Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising for Supporting Funds and Related Transactions" and Jia Yuan (2026) - 02 - 009 "Supplementary Legal Opinion (I) on Hunan Hualing Cable Co., Ltd.'s Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising for Supporting Funds and Related Transactions" on December 16, 2025, and January 12, 2026, respectively (hereinafter collectively referred to as the "Original Legal Opinions").

On February 4, 2023, Huadong Cable received the "Inquiry Letter on the Review of Hunan Hualing Cable Co., Ltd.'s Application for Issuance of Convertible Corporate Bonds for Asset Acquisition and Fundraising" issued by the Listing Review Center of the Shenzhen Stock Exchange. Our firm conducted supplementary verification on related matters and issued Supplementary Legal Opinion (II) (hereinafter referred to as "this Supplementary Legal Opinion").

This Supplementary Legal Opinion constitutes an inseparable part of the Original Legal Opinions, and the contents of the Original Legal Opinions that are not modified by this Supplementary Legal Opinion remain valid. The terms, names, and abbreviations used in this Supplementary Legal Opinion have the same meanings as in the Original Legal Opinions unless otherwise specified. The statements made by the lawyers handling this case in the Original Legal Opinions apply to this Supplementary Legal Opinion.

Based on the above content, our firm hereby issues the following supplementary legal opinions:

Issue 2: Compliance of Target Assets

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