China General Nuclear Power Group Limited 2025 Annual Report Engaged Accounting Firm Performance Evaluation Report

China General Nuclear Power Group Limited 2025 Annual Report Engaged Accounting Firm Performance Evaluation Report

Pursuant to Article 14 of the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" (Cai Kuai [2023] No. 4), listed companies shall disclose an evaluation report on the performance of accounting firms annually as required. In accordance with this requirement, China General Nuclear Power Group Limited (hereinafter referred to as the "Company") has evaluated the performance of KPMG Huazhen Certified Public Accountants (Special General Partnership) (hereinafter referred to as "KPMG"), the audit institution for the 2025 annual financial report. The details are as follows:

I. Basic Information (I) Qualifications of the Accounting Firm

1. Basic Information KPMG is a leading global professional services organization with member firms in 138 countries and regions, providing audit, tax, and advisory services. It has 31 offices in China, employing over 14,000 people. It is approved by the Ministry of Finance and the China Securities Regulatory Commission to provide audit services to issuers incorporated in China in accordance with Chinese Accounting Standards. As of the end of 2025, KPMG has 247 partners and 1,412 certified public accountants. KPMG's qualifications meet the selection requirements for financial reporting audit institutions set by national ministries and commissions, as well as the relevant regulations of the Stock Exchange and the Shenzhen Stock Exchange.

2. Integrity Record The engagement partner, signing certified public accountant, and engagement quality control reviewer for the Company's audit engagement have not, in the past three years, been subject to any criminal penalties, administrative penalties, administrative regulatory measures, or self-regulatory measures or disciplinary actions by stock exchanges, industry associations, or other self-regulatory organizations for their professional conduct.

3. Historical Performance KPMG was first appointed as the Company's financial reporting auditor through a public selection process in 2020. 2025 marks its sixth consecutive year as the Company's financial reporting auditor. During its tenure, KPMG has adhered to the professional principles of independence, objectivity, and fairness, effectively fulfilling its responsibilities and obligations under the audit agreement. The audit work has been completed satisfactorily, demonstrating a high level of professional expertise and reporting quality. KPMG has provided timely professional advice on complex issues, actively supported and facilitated the Company's business development, and issued objective, fair, and standardized reports. With KPMG's services, the Company's information disclosure work has consistently received the highest rating (Grade A) from the Shenzhen Stock Exchange for five consecutive years.

4. Professional Conduct