Special Audit Report on Deposit and Loan Business of Hainan Strait Shipping Co., Ltd. with COSCO SHIPPING Finance Co., Ltd.
Ref. No.: Zhonghuan Special Word (2026) 0202431
To Hainan Strait Shipping Co., Ltd.:
We were engaged to perform a special audit of the accompanying "Summary Table of Deposit and Loan Business of Hainan Strait Shipping Co., Ltd. with COSCO SHIPPING Finance Co., Ltd. for 2025" (hereinafter referred to as the "Summary Table"), based on our audit of the consolidated and company financial statements, consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and notes to the financial statements for the year ended December 31, 2025.
I. Management's Responsibility for the Summary Table
In accordance with the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 7 – Transactions and Related Transactions," the preparation and disclosure of the Summary Table, and the provision of true, legal, and complete audit evidence, are the responsibility of Hainan Strait Shipping Co., Ltd.'s management.