Group 1: Company Overview - China Communications Finance Co., Ltd. (the "Company") is a non-bank financial institution established in July 2013, with a registered capital of 7 billion RMB as of October 2021, primarily funded by China Communications Construction Group Co., Ltd. and China Communications Construction Co., Ltd. [1] - The Company is authorized to conduct various financial services, including accepting deposits, providing loans, and engaging in financial consulting and investment activities [1]. Group 2: Internal Control Structure - The Company has established a governance structure that includes a shareholders' meeting, board of directors, supervisory board, and management team, adhering to principles of effective checks and balances [2]. - Specialized committees under the board include the Audit Committee, Risk Management Committee, Strategic Committee, and Compensation and Assessment Committee, each responsible for specific oversight and management functions [3][4]. Group 3: Operational Management - As of the end of 2024, the Company reported total assets of 97.384 billion RMB, with operating income of 2.144 billion RMB and net profit of 634 million RMB, indicating a strong operational performance [8][9]. - The Company maintains a non-performing loan ratio of 0, reflecting effective risk management and credit practices [8]. Group 4: Regulatory Compliance - The Company has not identified any significant deficiencies in its financial reporting or risk control systems as of December 31, 2024, ensuring compliance with relevant financial regulations [9][10]. - The Company’s operations are under strict supervision by the National Financial Supervision Administration, ensuring adherence to regulatory standards [11]. Group 5: Related Party Transactions - As of December 2024, deposits from related parties amounted to approximately 16.453 billion RMB, representing 19.12% of total deposits, while loans to related parties totaled 3.779 billion RMB [9]. - The Company has effectively managed its liquidity and has not experienced any delays in payments due to cash shortages [9].

中国交通建设股份有限公司 二、审计工作监督情况 （一）监督审计计划情况。 董事会审计与内控委员会 2024 年度对会计师事务所 履行监督职责情况的报告 根据《公司法》《证券法》《上市公司治理准则》《国 有企业、上市公司选聘会计师事务所管理办法》以及中国交 通建设股份有限公司（以下简称"中国交建"或"公司"） 《公司章程》《董事会审计与内控委员会议事规则》等有关 规定，公司第五届董事会审计与内控委员会在 2024 年度对 会计师事务所履行监督职责的情况如下： 一、资质审查情况 十一会议审议通过了《关于续聘中国交建国际核数师及国内 审计师的议案》。审计与内控委员会对安永会计师事务所和 安永华明会计师事务所（特殊普通合伙） （以下简称"安永"） 及项目人员的专业资质、业务能力、投资者保护能力、诚信 状况、独立性、上年度审计工作开展情况及其执业质量等进 行了严格核查和评价。审计与内控委员会认为，安永具备从 事证券业务的资质和为上市公司提供审计服务的经验和能 力， 在公司 2023 年度报告的审计中能够遵循相关职业准则， 客观、真实、准确、全面地反映公司财务和内控状况，满足 公司 2024 年度财务报表和内部控制审计工 ...

Core Viewpoint - The internal control audit report for China Communications Construction Company Limited indicates that the company maintained effective internal controls over financial reporting as of December 31, 2024, in accordance with relevant regulations [1]. Group 1: Company Responsibilities - The company's board of directors is responsible for establishing, implementing, and evaluating the effectiveness of internal controls as per the Basic Norms for Enterprise Internal Control and related guidelines [1]. Group 2: Auditor Responsibilities - The auditors are responsible for expressing an opinion on the effectiveness of internal controls over financial reporting based on the audit work performed and disclosing any significant deficiencies noted in non-financial reporting internal controls [1]. Group 3: Limitations of Internal Control - Internal controls have inherent limitations and may not prevent or detect misstatements. Changes in circumstances can lead to inadequacies in internal controls, and predicting future effectiveness based on audit results carries certain risks [1]. Group 4: Audit Opinion - The auditors concluded that China Communications Construction Company Limited maintained effective internal controls over financial reporting in all material respects as of December 31, 2024, in accordance with the Basic Norms for Enterprise Internal Control and related regulations [1].

Core Points - The report provides a summary of related party transactions involving China Communications Construction Company and its financial subsidiary for the fiscal year 2024 [1][2] - Ernst & Young issued an unqualified audit report for the financial statements of China Communications Construction Company for the year ending December 31, 2024 [1] - The company is responsible for the authenticity, legality, and completeness of the related party transaction summary [1] Financial Overview - The summary table of related party transactions is to be read in conjunction with the audited financial statements [2] - The audit procedures performed did not reveal any inconsistencies in all material aspects between the summary and the audited financial statements [1]

Core Viewpoint - China Communications Construction Company Limited has appointed Ernst & Young Hua Ming as the auditor for its 2024 financial report, ensuring compliance with relevant regulations and maintaining independence and diligence in its auditing practices [1][2]. Group 1: Qualifications of Ernst & Young Hua Ming - Ernst & Young Hua Ming was established in September 1992 and transitioned to a special general partnership in August 2012, with a headquarters in Beijing and 251 partners as of the end of 2024 [1]. - The firm is one of the first in China to obtain qualifications for securities and futures-related business and H-share enterprise audits, demonstrating extensive experience in securities services [1]. - Ernst & Young Hua Ming has 23 branches across major cities in China and ranks first in the 2023 annual evaluation of accounting firms by the Chinese Institute of Certified Public Accountants, with over 1,700 registered accountants [2]. Group 2: Professional Record - In the past three years, Ernst & Young Hua Ming has not faced any criminal or administrative penalties, with only three supervisory management measures and one disciplinary action recorded [2][3]. - The firm’s partners and signing accountants have maintained a clean record, ensuring no penalties from regulatory bodies [3]. Group 3: Quality Management Level - Ernst & Young Hua Ming has established a comprehensive quality management system that includes risk assessment, governance, ethical requirements, and monitoring procedures to ensure effective quality management [3][4]. - The firm conducts additional quality reviews for high-risk projects, ensuring all significant issues are resolved before report issuance [4]. Group 4: Audit Service Quality - The firm has dedicated audit teams with extensive experience in auditing listed companies and the construction industry, supported by a team of experts in various fields [5]. - Ernst & Young Hua Ming has developed detailed audit plans and timelines, ensuring compliance with reporting deadlines and effective communication with non-EY auditors [5][6]. Group 5: Risk Management and Information Security - Ernst & Young Hua Ming has established a systematic information security control system, addressing sensitive information management and ensuring compliance with confidentiality requirements [7]. - The firm has set aside a professional risk fund and purchased professional liability insurance, with a total coverage exceeding RMB 200 million, demonstrating strong investor protection capabilities [8]. Group 6: Performance and Communication - Ernst & Young Hua Ming has effectively communicated with the company regarding audit focus, adjustments, and opinions, providing timely and comprehensive performance reports [8].

Core Viewpoint - The independent director of China Communications Construction Company (CCCC) has fulfilled responsibilities diligently in 2024, ensuring the protection of the company's overall interests and the legal rights of minority shareholders through active participation in decision-making and supervision [1]. Group 1: Basic Information - The independent director served on the fifth board of directors and various committees, with no conflicts affecting independence during the reporting period [1]. - The director attended 14 board meetings and 20 committee meetings, reviewing a total of 65 proposals, all of which received approval votes [1][2]. Group 2: Attendance and Participation - The independent director attended all shareholder meetings and provided professional opinions without raising objections [2]. - Participation in specialized committee meetings included 20 meetings with 47 proposals reviewed, contributing to informed decision-making [2]. Group 3: Communication and Oversight - The independent director attended five special meetings, reviewing significant matters such as related party transactions and financial reports, issuing 12 independent opinions [4]. - Engaged in communication with internal and external audit institutions, reviewing financial conditions and internal control systems, and ensuring compliance with auditing standards [4][6]. Group 4: Recommendations to Management - Recommendations were made regarding the company's internationalization strategy, emphasizing the need for clear goals, innovative management systems, and talent development [6]. Group 5: Key Focus Areas - The independent director closely monitored related party transactions, ensuring compliance with legal regulations and fair practices [7]. - Reviewed the company's external guarantees and fund usage, confirming no violations were present [8]. - Evaluated financial disclosures and internal controls, finding them to be accurate and complete [8]. Group 6: Financial and Audit Oversight - The independent director supported the reappointment of Ernst & Young as the company's auditor for 2024, affirming the quality and objectivity of their audit services [9]. - The profit distribution plan for 2023 and the interim dividend for 2024 were deemed reasonable and aligned with legal requirements, ensuring investor returns [9]. Group 7: Overall Evaluation - The independent director emphasized the commitment to uphold the interests of the company and its shareholders, particularly minority shareholders, while contributing to the company's high-quality development [10].

中国交通建设股份有限公司 内部控制审计报告 二零二四年十二月三十一日 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计意 见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制审计报告 安永华明（2025）专字第70028071_A01号 中国交通建设股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计 了中国交通建设股份有限公司2024年12月31日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评 价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是企业董事会的责 任。 二、注册会计师的责任 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的变 化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控制审 计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，中国交通建设股份有限公司于2024年12月31日按照《企业内部控制基本 规范》和相关规定在所 ...

中国交通建设股份有限公司 | | 页次 | | --- | --- | | 审计报告 | 1-5 | | 已审财务报表 | | | 合并资产负债表 | 6-8 | | 合并利润表 | 9-10 | | 合并股东权益变动表 | 11-12 | | 合并现金流量表 | 13-14 | | 公司资产负债表 | 15-17 | | 公司利润表 | 18 | | 公司股东权益变动表 | 19-20 | | 公司现金流量表 | 21-22 | | 财务报表附注 | 23-284 | | 补充资料 | | | 一、非经常性损益明细表 | 1 | | 二、净资产收益率及每股收益 | 2 | | 三、中国企业会计准则与国际财务报告会计准则财务报表编报差异调节表 | 3 | 目录 已审财务报表 2024 年度 中国交通建设股份有限公司 审计报告 安永华明（2025）审字第70028071_A01号 中国交通建设股份有限公司 中国交通建设股份有限公司全体股东： 一、审计意见 我们审计了中国交通建设股份有限公司的财务报表，包括2024年12月31日的合并及公司 资产负债表、2024年度的合并及公司利润表、股东权益变动表和现金流量表以 ...

中国交通建设股份有限公司 2024 年度 独立董事述职报告 刘辉 根据中国证券监督管理委员会《上市公司独立董事管理 办法》以及中国交通建设股份有限公司（以下简称"中国交 建"或"公司"）股票上市地监管机构或证券交易所相关业 务规则等要求，本人作为公司的独立董事在 2024 年度的工 作中恪尽职守、忠诚履职，在公司董事会中充分发挥参与决 策、监督制衡、专业咨询的作用，切实维护公司整体利益及 中小股东合法权益。现将本人 2024 年度履行独立董事职责 情况报告如下。 一、基本情况 经公司 2022 年第一次临时股东大会选举，本人于 2022 年 2 月起担任公司第五届董事会独立非执行董事；现同时担 任公司第五届董事会薪酬与考核委员会主席以及审计与内 控委员会、战略与投资及 ESG 委员会委员。经自查，本人独 立董事任职符合相关规章要求，报告期内本人不存在影响独 立董事独立性的情况。 二、独立董事年度履职概况 （一）出席董事会会议情况。 2024 年，公司第五届董事会共召开董事会会议 14 次（定 期会议 4 次，临时会议 10 次），共计审议议案 65 项（通过 65 项）。本人出席公司董事会会议次数、方式及投票 ...

中国交通建设股份有限公司 2024 年度 独立董事述职报告 周孝文 根据中国证券监督管理委员会《上市公司独立董事管理 办法》以及中国交通建设股份有限公司（以下简称"中国交 建"或"公司"）股票上市地监管机构或证券交易所相关业 务规则等要求，本人作为公司的独立董事在 2024 年度的工 作中恪尽职守、忠诚履职，在公司董事会中充分发挥参与决 策、监督制衡、专业咨询的作用，切实维护公司整体利益及 中小股东合法权益。现将本人 2024 年度履行独立董事职责 情况报告如下。 一、基本情况 经公司 2022 年第一次临时股东大会选举，本人于 2022 年 2 月起担任公司第五届董事会独立非执行董事；现同时担 任公司第五届董事会提名委员会、薪酬与考核委员会、审计 与内控委员会、战略与投资及 ESG 委员会委员。经自查，本 人独立董事任职符合相关规章要求，报告期内本人不存在影 响独立董事独立性的情况。 二、独立董事年度履职情况 （一）出席董事会会议情况。 2024 年，公司第五届董事会共召开董事会会议 14 次（定 期会议 4 次，临时会议 10 次），共计审议议案 65 项（通过 65 项）。本人出席公司董事会会议次数、方 ...