WUYIGE Certified Public Accountants LLP. Beijing Office: Room 2206, 22/F, Xueyuan International Tower, No.1 Zhichun Road, Haidian District, Beijing, China, 100083 Telephone: +86 (10) 82330558 Fax: +86 (10) 82327668 Website: www.daxincpa.com.cn
Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions
Daxin Special Audit Word [2026] No. 12-00025
To all shareholders of Xiyu Tourism Development Co., Ltd.:
We were engaged to audit the financial statements of Xiyu Tourism Development Co., Ltd. (hereinafter referred to as "the Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. We issued our audit report on these financial statements on March 18, 2026, with the report number Daxin Audit Word [2026] No. 12-00004. Based on the audit of the aforementioned financial statements, we have audited the "Summary Statement of Listed Company's Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions") prepared by the Company.
I. Responsibilities of Management and Governance
In accordance with the requirements of the "Supervision Guidelines No. 8 for Listed Companies - Supervision Requirements for Fund Transactions and External Guarantees" jointly issued by the China Securities Regulatory Commission and other four departments, the preparation of the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions and ensuring its truthfulness, accuracy, and completeness are the responsibilities of the Company's management.
The governance layer is responsible for overseeing the process of preparing the Company's Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions.
II. Responsibilities of the Certified Public Accountant