Beijing GDS Technology Co., Ltd.
2025 Annual Report Internal Control Audit Report
Index Internal Control Audit Report Page Number 1-2
ShineWing Certified Public Accountants ShineWing Certified Public Accountants Internal Control Audit Report
XYZH/2026BJAA7B0291 Beijing GDS Technology Co., Ltd.
To all shareholders of Beijing GDS Technology Co., Ltd.: In accordance with the "Internal Control Audit Guidelines" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal controls over financial reporting of Beijing GDS Technology Co., Ltd. (hereinafter referred to as GDS Technology) as of December 31, 2025.
I. Responsibility of the Company for Internal Control In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Guidelines for the Evaluation of Enterprise Internal Control," the establishment, improvement, and effective implementation of internal control, and the evaluation of its effectiveness are the responsibilities of the Board of Directors of GDS Technology.
II. Responsibility of the Certified Public Accountants Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the implementation of audit work, and to disclose significant deficiencies in internal controls over non-financial reporting that we have noted.
III. Inherent Limitations of Internal Control Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, due to changes in circumstances that may render internal controls inappropriate, or a decrease in the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal controls based on the results of internal control audits.