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Internal Control Audit Report Page Number 1-2
Internal Control Audit Report
XYZH/2026BJAB3B0051 COFCO Capital Holdings Co., Ltd.
To all shareholders of COFCO Capital Holdings Co., Ltd.:
In accordance with the "Audit Guidelines for Corporate Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of COFCO Capital Holdings Co., Ltd. (hereinafter referred to as "COFCO Capital") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with 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 COFCO Capital to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on our audit work, and to disclose any significant deficiencies in internal control 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 it may not prevent or detect misstatements. Furthermore, changes in circumstances may cause internal control to become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.