Special Audit Opinion on the Deductions from Operating Revenue of Rongfa Nuclear Power Equipment Co., Ltd. for 2025
[2026] No. 0215
To all shareholders of Rongfa Nuclear Power Equipment Co., Ltd.:
We were engaged to audit the financial statements of Rongfa Nuclear Power Equipment Co., Ltd. (hereinafter referred to as "Rongfa Nuclear Power") for the year 2025, and issued an audit report, [2026] No. 0515, on April 23, 2026.
Based on this, we have conducted a special audit on the "Statement of Deductions from Operating Revenue for 2025" (hereinafter referred to as the "Statement of Deductions from Operating Revenue") prepared by the management of Rongfa Nuclear Power.
I. Management's Responsibility
The responsibility of Rongfa Nuclear Power's management is to provide true, lawful, and complete relevant information and to prepare the Statement of Deductions from Operating Revenue in accordance with the "Rules Governing Stock Listing on the Shenzhen Stock Exchange (2025 Revision)" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling (2025 Revision)," ensuring that the Statement of Deductions from Operating Revenue is true, accurate, and complete, without any false records, misleading statements, or material omissions.
II. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Statement of Deductions from Operating Revenue based on the audit work performed. We conducted our audit work in accordance with the requirements of the Chinese Certified Public Accountants Auditing Standards. The Chinese Certified Public Accountants Auditing Standards require us to comply with the Code of Professional Ethics for Certified Public Accountants, plan and execute our audit work to obtain reasonable assurance about whether the Statement of Deductions from Operating Revenue is free from material misstatement. During the audit, we performed procedures, including the examination of accounting records, as we considered necessary. We believe that our audit work provides a reasonable basis for our opinion.