Verification Opinion
Guolian Minsheng Securities Co., Ltd. (hereinafter referred to as "Guolian Minsheng" or "the Sponsor") acted as the continuous supervision institution for Zhongfu Information Co., Ltd. (hereinafter referred to as "the Company"). In accordance with the "Administrative Measures for the Sponsorship of Securities Issuance and Listing," "Shenzhen Stock Exchange GEM Listing Rules," and "Shenzhen Stock Exchange Self-Regulatory Guidelines No. 2 - Standard Operation of GEM Listed Companies," the Sponsor conducted a verification of the "Internal Control Self-Assessment Report of Zhongfu Information Co., Ltd. for 2025." The specific circumstances are as follows:
I. Internal Control Evaluation Work
(1) Scope of Internal Control Evaluation
The Company determined the main units, businesses, and high-risk areas included in the evaluation based on a risk-oriented principle. The main units included the Company and its controlling subsidiaries. The total assets of the included units accounted for 100% of the total assets in the Company's consolidated financial statements, and the total operating income accounted for 100% of the total operating income in the Company's consolidated financial statements. The main businesses and matters included in the evaluation are: organizational structure, development strategy, human resources, corporate culture, capital activities, procurement, asset management, sales, research and development, guarantee business, financial reporting, information systems, fundraising, related party transactions, information disclosure, and management of controlling subsidiaries.
(2) Basis for Internal Control Evaluation and Standards for Identifying Internal Control Deficiencies
The Company organized the internal control evaluation based on the requirements of the enterprise internal control standard system and relevant laws and regulations, in conjunction with the Company's internal control systems. The Board of Directors distinguished between financial reporting internal controls and non-financial reporting internal controls based on the requirements for identifying significant deficiencies, important deficiencies, and general deficiencies, considering factors such as the Company's scale, industry characteristics, risk preference, and risk tolerance. The specific standards for identifying internal control deficiencies applicable to the Company are as follows: