Verification Opinion on the 2025 Internal Control Self-Evaluation Report of Shenzhen Xince Standard Technology Service Co., Ltd. by Minmetals Securities Co., Ltd.
Minmetals Securities Co., Ltd. (hereinafter referred to as "Minmetals Securities" or "the Sponsor") has conducted a verification regarding the 2025 Internal Control Self-Evaluation Report of Shenzhen Xince Standard Technology Service Co., Ltd. (hereinafter referred to as "Xince Standard" or "the Company") as the sponsor for the issuance of convertible corporate bonds to unspecified objects, in accordance with the "Administrative Measures for the Sponsorship of Securities Issuance and Listing," "Shenzhen Stock Exchange Listing Rules," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Growth Enterprise Market—Standard Operation of Growth Enterprise Market Listed Companies," as well as other relevant laws, regulations, and normative documents. The specific situation is as follows:
I. Conclusion of Internal Control Evaluation
According to the identification of significant deficiencies in internal controls over financial reporting, as of the benchmark date of the internal control evaluation report, there are no significant deficiencies in financial reporting internal controls. The Board of Directors believes that the Company has maintained effective internal controls over financial reporting in all material respects in accordance with the requirements of the enterprise internal control normative system and relevant regulations. Based on the identification of significant deficiencies in non-financial reporting internal controls, as of the benchmark date of the internal control evaluation report, the Company has not identified any significant deficiencies in non-financial reporting internal controls. No factors affecting the effectiveness of the internal control evaluation conclusion have occurred between the benchmark date of the internal control evaluation report and the issuance date of the internal control evaluation report.
II. Internal Control Evaluation Work
(A) Objectives and Principles of Internal Control Evaluation
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Objectives: Establish and improve an internal organizational structure that meets modern management requirements, form a scientific decision-making mechanism, execution mechanism, and supervision mechanism to ensure the achievement of the Company's operational management objectives; establish an effective risk control system, strengthen risk management, and ensure the healthy operation of all business activities; avoid or reduce risks, close loopholes, eliminate hidden dangers, prevent and timely discover and correct various errors and fraudulent behaviors, and protect the safety and integrity of the Company's assets; standardize the Company's accounting behavior, ensure the authenticity and completeness of accounting data, and improve the quality of accounting information; ensure the implementation of relevant national laws, regulations, and the Company's internal control systems.
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Principles: Internal control complies with relevant national laws and regulations and the Ministry of Finance's "Basic Norms for Enterprise Internal Control," as well as the actual situation of the Company; internal control covers all economic activities, departments, and positions within the unit, and focuses on key control points in the business processing, implementing controls at all stages of decision-making, execution, supervision, and feedback; internal control constrains all personnel involved in accounting work, and no department or individual shall have powers exceeding those of internal control; internal control ensures the reasonable setting and division of responsibilities and powers of internal institutions and positions, adhering to the separation of incompatible duties, ensuring clear responsibilities and mutual checks and balances between different positions; internal control follows the cost-effectiveness principle, achieving optimal control effects at reasonable control costs; internal control systems are continuously revised and improved in response to changes in the external environment, adjustments in business functions, and increased management requirements.