Table of Contents
- Special Statement on Non-Operating Fund Occupation and Other Related Party Transactions of Caesars (China) Culture Co., Ltd.
- Summary Table of Non-Operating Fund Occupation and Other Related Party Transactions of Caesars (China) Culture Co., Ltd. for the Year 2025
Special Statement on Non-Operating Fund Occupation and Other Related Party Transactions of Caesars (China) Culture Co., Ltd.
To the Board of Directors of Caesars (China) Culture Co., Ltd.:
We have been engaged by Caesars (China) Culture Co., Ltd. (hereinafter referred to as "Caesars Culture Company") to perform an audit of the consolidated and company financial statements as of December 31, 2025, and the consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and the notes to the financial statements for the year ended December 31, 2025. We have issued an unqualified audit opinion with report number ZhiTong Shen Zi (2026) No. 442A016169.
In accordance with the "Supervision Guidelines for Listed Companies No. 8 — Supervision Requirements for Listed Company Fund Transactions and External Guarantees" and other relevant regulations, Caesars Culture Company has prepared the attached Summary Table of Non-Operating Fund Occupation and Other Related Party Transactions for the Year 2025 (hereinafter referred to as the "Summary Table").
The preparation and public disclosure of the Summary Table, ensuring its truthfulness, legality, and completeness, are the responsibility of the management of Caesars Culture Company. We have cross-checked the information contained in the Summary Table with the accounting data and audited financial statements that we reviewed during our audit of Caesars Culture Company's 2025 annual financial statements. In all material respects, we have found no inconsistencies. In addition to the audit procedures related to related party transactions performed during our audit of the 2025 annual financial statements of Caesars Culture Company, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand the non-operating fund occupation and other related party transactions of Caesars Culture Company for the year 2025, the Summary Table should be read in conjunction with the audited financial statements.