Performance Commitment Completion Audit Report
Daxin Special Audit Document [2026] No. 1-03044
Daxin Certified Public Accountants LLP
To all shareholders of AVIC Chengfei Group Co., Ltd.:
We have audited the "Explanation on the Completion of Performance Commitments for Major Asset Restructuring in 2025" prepared by the management of AVIC Chengfei Group Co., Ltd. (hereinafter referred to as "your company").
1. Responsibilities of Management and Governance
The management of your company is responsible for preparing and disclosing the explanation on the completion of performance commitments in accordance with the Accounting Standards for Business Enterprises and the "Administrative Measures for Major Asset Restructuring of Listed Companies" issued by the China Securities Regulatory Commission (CSRC), ensuring that it does not contain false records, misleading statements, or significant omissions. The governance body is responsible for overseeing the preparation process of the explanation.
2. Responsibilities of the Certified Public Accountants
Our responsibility is to express an audit opinion on the explanation prepared by your company's management based on the audit work performed. We conducted the audit in accordance with the "Standards for Other Assurance Services No. 3101" issued by the Chinese Institute of Certified Public Accountants. This standard requires us to plan and perform the audit to obtain reasonable assurance that the explanation prepared by your company is free from material misstatement. During the audit, we performed necessary procedures including inquiries, examination of relevant materials and documents, and sampling of accounting records. We believe that our audit work provides a reasonable basis for our audit opinion.