Sichuan Huaxin (Group) Certified Public Accountants (Special General Partnership)
Address: 18# Jinmao Lidun South, Ximianqiao Street, Chengdu, 28th Floor Tel: (028) 85560449 Fax: (028) 85560449 Postal Code: 610041 Email: schxzhb@hxcpa.com.cn
Huaxi Securities Co., Ltd. Special Audit Report on Non-operating Fund Occupation and Other Related Party Fund Transactions Chuan Huaxin Special No. 2026 0286000
Table of Contents
- Special Audit Report on Non-operating Fund Occupation and Other Related Party Fund Transactions
- Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions
Huaxi Securities Co., Ltd.
We were engaged to audit the 2025 financial statements of Huaxi Securities Co., Ltd. (hereinafter referred to as Huaxi Securities), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity for 2025, and the notes to the financial statements, and to issue an audit report. Based on this, we have audited the accompanying "Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions" (hereinafter referred to as the Summary Table) prepared by the management of Huaxi Securities for 2025.
I. Limitations on the Users and Purpose of the Report
This report is for use in the disclosure of Huaxi Securities' annual report and shall not be used for any other purpose. We agree that this report will be an integral part of Huaxi Securities' annual report and will be submitted and disclosed externally along with other documents. To better understand Huaxi Securities' non-operating fund occupation and other related party fund transactions for 2025, the Summary Table should be read in conjunction with the audited financial statements.
II. Management's Responsibility
The responsibility of Huaxi Securities' management is to provide true, lawful, and complete information and to prepare the Summary Table in accordance with the "Supervisory Guidelines for Listed Companies No. 8 – Supervision Requirements for Listed Company Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 – Business Operations" (Shenzhen Stock Exchange [2024] No. 397), and to ensure that its content is true, accurate, and complete, without false records, misleading statements, or material omissions.
III. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Summary Table prepared by the management of Huaxi Securities based on the audit work performed.
IV. Audit Work Summary
Our audit was conducted in accordance with the professional standards for Chinese Certified Public Accountants. The professional standards for Chinese Certified Public Accountants require us to plan and perform the audit work to obtain reasonable assurance about whether the information of the audit subject is free from material misstatement. In the course of the audit, we performed procedures that we considered necessary, including the examination of accounting records. We believe that our audit work provides a reasonable basis for our opinion.