Beijing Da Cheng Law Firm
(Seal)
Special Audit Opinion on Insider Trading of Shares by Information Insiders in Wuhan Mingde Bio-medicine Technology Co., Ltd.'s Major Asset Purchase
Da Cheng Legal Document [2026] No. 132-3
To: Wuhan Mingde Bio-medicine Technology Co., Ltd.
Pursuant to the "Special Legal Advisor Agreement" signed between Wuhan Mingde Bio-medicine Technology Co., Ltd. (hereinafter referred to as "Mingde Bio-medicine" or "the Company") and Beijing Da Cheng Law Firm (hereinafter referred to as "the Firm"), the Firm was entrusted by the Company to serve as the special legal advisor for the Company's major asset purchase. This transaction involves the Company's acquisition of 100% equity in Wuhan Aikel Medical Supplies Co., Ltd. from Blue Sail Medical Co., Ltd. (hereinafter referred to as "the Transaction").
In accordance with the "Administrative Measures for the Disclosure of Information by Companies Issuing Securities - Format and Content Guidelines No. 26 - Major Asset Reorganization of Listed Companies," "Regulatory Rule Application Guide - Listed Companies No. 1," and relevant laws and regulations, the Firm has conducted a special audit of the stock trading activities of internal information insiders of Mingde Bio-medicine in the secondary market during the six months prior to the first public announcement of the Transaction and up to the day before the disclosure of the "Report on Major Asset Purchase of Wuhan Mingde Bio-medicine Technology Co., Ltd. (Draft)" (hereinafter referred to as the "Restructuring Report"). This special audit opinion (hereinafter referred to as the "Audit Opinion") is hereby issued.
The Firm and its lawyers, in accordance with the "Securities Law of the People's Republic of China," the "Measures for the Administration of Securities Legal Business of Law Firms," the "Practice Rules for Securities Legal Business of Law Firms (Trial)," and other relevant laws, administrative regulations, rules, and normative documents, as well as the relevant regulations of the China Securities Regulatory Commission and the Shenzhen Stock Exchange, and based on facts that have occurred or exist as of the date of issuance of this Audit Opinion, have strictly performed their statutory duties, adhered to the principles of diligence and good faith, conducted thorough investigations and verifications, and ensured that the facts identified in this Audit Opinion are true, accurate, and complete, and that the conclusions expressed are legal and accurate, free from any false records, misleading statements, or material omissions, and the Firm assumes corresponding legal responsibility.
To issue this Audit Opinion, the Firm and the handling lawyers have reviewed the memorandum of major transaction events, the registration list of insider information holders, the self-inspection reports issued by relevant parties, and the explanations and commitments regarding stock trading, as well as the "Inquiry Certificate of Shareholding and Changes in Shares of Information Disclosure Obligors" issued by China Securities Depository and Clearing Corporation Limited, and conducted interviews with relevant personnel. The issuance of this Audit Opinion has received the following assurances from the relevant parties: they have provided all original written materials and copies necessary for the issuance of this Audit Opinion, which are true, complete, accurate, and effective, without any omissions, falsehoods, misrepresentations, or concealments; where documents are copies or duplicates, their content is identical to the originals; the signatories of all submitted documents have full civil capacity and have obtained proper and effective authorization; for facts that are crucial to the issuance of this Audit Opinion but cannot be independently verified, the Firm's lawyers have relied on the certifications and explanations provided by relevant government departments, transaction parties, and related personnel to issue this Audit Opinion.
Unless otherwise specified in this Audit Opinion, the definitions in the "Legal Opinion of Beijing Da Cheng Law Firm on the Major Asset Purchase of Wuhan Mingde Bio-medicine Technology Co., Ltd." (Da Cheng Legal Document [2026] No. 132) shall apply to this Audit Opinion.