Group 1 - The company is acquiring stakes in four nuclear power companies from its parent company, China General Nuclear Power Group, which constitutes a related party transaction [1] - The transaction involves the acquisition of 82% of Huizhou Nuclear Power Co., 100% of Huizhou Second Nuclear Power Co., 100% of Huizhou Third Nuclear Power Co., and 100% of Zhanjiang Nuclear Power Co. [1] - The company has engaged Lixin Certified Public Accountants to conduct an extended audit of the financial data of the target companies to ensure compliance with regulations [2] Group 2 - The audited financial data as of February 28, 2025, shows total assets of Huizhou Nuclear Power Co. at 45,221.32 million, total liabilities at 36,409.25 million, and net assets at 8,812.08 million [2] - For the first half of 2025, Huizhou Nuclear Power Co. reported total assets of 973.32 million and total liabilities of 773.94 million [3] - The financial reports indicate a significant increase in total assets and net assets compared to the previous year, reflecting the growth and stability of the target companies [2][3]

Core Viewpoint - The financial statements of China General Nuclear Power Corporation (CGN) Zhuhai Nuclear Power Co., Ltd. detail the accounting policies and estimates, particularly regarding foreign currency transactions, financial instruments, and asset valuation methods. Financial Instruments - The company classifies financial assets at initial recognition based on the business model and cash flow characteristics, including amortized cost, fair value through other comprehensive income, and fair value through profit or loss [2][5][6]. - Financial liabilities are classified similarly, with options for fair value through profit or loss and amortized cost [5][7]. Foreign Currency Transactions - Foreign currency transactions are recorded using the spot exchange rate on the transaction date, while monetary items are translated at the exchange rate on the balance sheet date, with exchange differences recognized in profit or loss [1][4]. Accounting Policies - The accounting period is from January 1 to December 31, with the company using Renminbi as its functional currency [4]. - The company employs the accrual basis of accounting and historical cost for valuation, except where specified [4]. Cash and Cash Equivalents - Cash includes physical cash and deposits readily available for payment, while cash equivalents are short-term, highly liquid investments with minimal risk of value changes [4]. Inventory Valuation - Inventory is measured at cost, including procurement and processing costs, and is assessed at the lower of cost or net realizable value [15][16]. Fixed Assets - Fixed assets are recognized when economic benefits are likely to flow to the company, and their costs can be reliably measured. Depreciation is calculated using the straight-line method over their useful lives [17][18][19]. Intangible Assets - Intangible assets are recognized when they are identifiable and expected to generate future economic benefits. Amortization is applied over their useful lives, with impairment tests conducted when necessary [22][23][25]. Borrowing Costs - Borrowing costs directly attributable to qualifying assets are capitalized, while other borrowing costs are recognized as expenses in the period incurred [21][22]. Employee Benefits - The company recognizes short-term employee benefits as liabilities and expenses in the period they are incurred, including social insurance contributions and other welfare costs [27][29]. Leases - The company recognizes right-of-use assets and lease liabilities for leases, excluding short-term and low-value leases, with initial measurement based on the present value of lease payments [31][32][33].

Company Overview - China General Nuclear Power Corporation Huizhou Nuclear Power Co., Ltd. was established on September 16, 2013, in Huizhou, Guangdong Province, with a registered capital of 9.2439 billion yuan [3]. - The company is primarily engaged in the investment, development, construction, and operation of nuclear power plants, as well as the sale of generators and related technical services [3]. Financial Reporting Basis - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, reflecting the company's financial position as of December 31, 2024, and June 30, 2025, along with the operating results and cash flows for the year 2024 and the first half of 2025 [2]. Accounting Policies - The company adopts the accrual basis of accounting and uses historical cost as the measurement basis, with the functional currency being the Renminbi [4]. - Financial instruments are classified at initial recognition based on the business model and cash flow characteristics, including categories such as financial assets measured at amortized cost and those measured at fair value [5][7]. Revenue Recognition - Revenue is recognized when the company fulfills its performance obligations in the contract, which occurs when the customer gains control of the related goods or services [36]. - The transaction price is determined based on the expected consideration to be received, excluding amounts collected on behalf of third parties [36]. Asset Management - Fixed assets are recognized when it is probable that economic benefits will flow to the company and the cost can be reliably measured, with depreciation calculated using the straight-line method over their useful lives [22]. - Inventory is measured at the lower of cost and net realizable value, with specific methods for different types of inventory [19][20]. Impairment Testing - The company conducts impairment testing for long-term assets, including fixed assets and intangible assets, whenever there are indications of impairment, measuring recoverable amounts based on fair value less costs to sell or the present value of future cash flows [32][30]. Employee Compensation - The company recognizes short-term employee benefits as liabilities and expenses in the period in which the services are rendered, including social insurance contributions and other employee welfare expenses [33][34].

中广核惠州第三核电有限公司 （除特别注明外，本附注金额单位均为人民币元） （依法 须经批准的项目，经相关部门批准后方可开展经营活动，具体经营项目以相关部门 批准文件或许可证件为准）一般项目：发电机及发电机组销售；技术服务、技术开 发、技术咨询、技术交流、技术转让、技术推广；货物进出口；技术进出口。 （除依 中广核惠州第三核电有限公司 财务报表附注 法须经批准的项目外，凭营业执照依法自主开展经营活动） 。 (三) 母公司以及集团总部的名称 本公司的母公司为中国广核集团有限公司。 财务报表附注 自公历 1 月 1 日起至 12 月 31 日止为一个会计年度。本财务报表会计期间为 2025 年 (二) 记账本位币 本公司以人民币为记账本位币。 一、 企业的基本情况 (一) 企业历史沿革、注册地、组织形式和总部地址 中广核惠州第三核电有限公司（以下简称本公司），统一社会信用代码为 91441323 MAEB9PXW1U，于 2025 年 02 月 16 日在广东省惠州市惠东县成立，注册资本为人 民币 180,000.00 万元。注册地址：广东省惠州市惠东县黄埠镇望龙路太平岭核电基 地综合办公楼，法定代表人：章国强。 ...

Company Overview - The company is engaged in the electricity and heat production and supply industry, with main operations including power generation, transmission, and distribution, as well as port operations [1][5]. - The company is a limited liability company established on September 16, 2023, with a registered capital of RMB 761.2 million [5][6]. Financial Reporting - The financial statements are prepared based on the going concern principle and comply with the accounting standards issued by the Ministry of Finance [2][3]. - The accounting period is from January 1 to December 31 each year, with the company using RMB as its functional currency [3]. Accounting Policies - The company follows specific accounting policies and estimates tailored to its operational characteristics, including revenue recognition and financial instruments [3][7]. - Financial assets are classified based on the business model and cash flow characteristics, with categories including amortized cost and fair value [7][8]. Asset Management - Fixed assets are recognized when economic benefits are likely to flow to the company, and they are measured at cost, considering depreciation and impairment [19][21]. - The company assesses fixed assets for impairment at each reporting period, and any impairment loss is recognized in the current period [21][22]. Revenue Recognition - Revenue is recognized when the company fulfills its performance obligations in contracts, which occurs when customers obtain control of the related goods or services [31][32]. - The company allocates transaction prices to performance obligations based on their standalone selling prices [32][33]. Government Grants - Government grants are classified into asset-related and income-related grants, with recognition based on the conditions attached to the grants [35].

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因依 賴該等內容而引致的任何損失承擔任何責任。 CGN Power Co., Ltd.* 中國廣核電力股份有限公司 （在中華人民共和國註冊成立的股份有限公司） （股份代號：1816） 海外監管公告 本公告由中國廣核電力股份有限公司（「本公司」）根據香港聯合交易所有限公司證 券上市規則第13.10B條作出。 以下為本公司於深圳證券交易所網站發佈之《中國廣核電力股份有限公司關於收 購惠州核電等四家公司股權暨關聯交易的進展公告》，僅供參閱。 承董事會命 中國廣核電力股份有限公司 尹恩剛 財務總監、聯席公司秘書及董事會秘書 中國，2025年9月5日 於本公告日期，本公司董事會成員包括執行董事為高立剛先生；非執行董事為楊 長利先生、李歷女士、龐松濤先生、馮堅先生及劉煥冰先生；獨立非執行董事為 王鳴峰先生、李馥友先生及徐華女士。 * 僅供識別 | 证券代码：003816 | 证券简称：中国广核 | 公告编号：2025-063 | | --- | --- | -- ...

中广核惠州核电有限公司 审计报告及财务报表 2024 年度及 2025 年 1-6 月 信会师报字[2025]第 ZI22276 号 中广核惠州核电有限公司 审计报告及财务报表 (2024 年 01 月 01 日至 2025 年 6 月 30 日止) | | | 目录 | 页次 | | --- | --- | --- | --- | | | 审计报告 | | 1-3 | | ー ۱ | 财务报表 | | | | | 资产负债表 | | 1-2 | | | 利润表 | | 3 | | | 现金流量表 | | ব | | | 所有者权益变动表 | | 5-6 | | | 财务报表附注 | | 1-41 | iri 事务所及注册会计师执业资质证明 立信会计师事务所(特殊普通合伙) OO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANT 审计报告 信会师报字[2025]第 ZI22276 号 中国广核集团有限公司: 一、审计意见 我们审计了中广核惠州核电有限公司(以下简称惠州核电公司) 财务报表,包括 2024 年 12 月 31 日及 2025 年 6 月 30 日的资产负 ...

中广核惠州第三核电有限公司 审计报告及财务报表 2025 年 2 月 16 日至 2025 年 6 月 30 日 信会师报字[2025]第 ZI22274 号 the 中广核惠州第三核电有限公司 审计报告及财务报表 (2025 年 2 月 16 日至 2025 年 6 月 30 日止) | | | 目录 | 页次 | | --- | --- | --- | --- | | | 审计报告 | | 1-3 | | ー \ | 财务报表 | | | | | 资产负债表 | | 1-2 | | | 利润表 | | 3 | | | 现金流量表 | | ব | | | 所有者权益变动表 | | റ | | | 财务报表附注 | | 1-26 | 事务所及注册会计师执业资质证明 iri 立信会计师事务所(特殊普通合伙) DO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS I 审计报告 中国广核集团有限公司: 一、审计意见 我们审计了中广核惠州第三核电有限公司(以下简称惠州第三核 电公司）财务报表，包括 2025 年 6 月 30 日的资产负债表,2025 年 2 月 16 日 ...

中广核湛江核电有限公司 审计报告及财务报表 2024 年度及 2025 年 1-6 月 信会师报字[2025]第 ZI22273 号 中广核湛江核电有限公司 审计报告及财务报表 (2024 年 01 月 01 日至 2025 年 6 月 30 日止) | | | 目录 | 页次 | | --- | --- | --- | --- | | 1 | 审计报告 | | 1-3 | | i í | 财务报表 | | | | | 资产负债表 | | 1-2 | | | 利润表 | | ო | | | 现金流量表 | | ব | | | 所有者权益变动表 | | 5-6 | | | 财务报表附注 | | 1-24 | 事务所及注册会计师执业资质证明 iii 立信会计师事务所(特殊普通合伙) BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 审计报告 信会师报字[2025]第 ZI22273 号 中国广核集团有限公司: 一、审计意见 我们审计了中广核湛江核电有限公司(以下简称湛江核电公司) 财务报表，包括 2024 年 12 月 31 日及 2025 年 6 月 ...

审计报告及财务报表 中广核惠州第二核电有限公司 审计报告及财务报表 2024 年度及 2025 年 1-6 月 信会师报字[2025]第 ZI22275 号 中广核惠州第二核电有限公司 (2024 年 01 月 01 日至 2025 年 6 月 30 日止) | | 目录 | 页次 | | --- | --- | --- | | 审计报告 | | 1-3 | | 财务报表 | | | | 资产负债表 | | 1-2 | | 利润表 | | 3 | | 现金流量表 | | 4 | | 所有者权益变动表 | | 5-6 | | 财务报表附注 | | 1-35 | i í 事务所及注册会计师执业资质证明 立信会计师事务所(特殊普通合伙) DO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTAN 审计报告 信会师报字[2025]第 ZI22275 号 中国广核集团有限公司: 一、审计意见 我们审计了中广核惠州第二核电有限公司(以下简称惠州第二核 电公司)财务报表,包括 2024年 12 月 31 日及 2025 年 6 月 30 日的 资产负债表,2024年度及 2025年1-6 ...