董事会审计委员会对会计师事务所 2023 年度履职情况 评估及履行监督职责情况的报告 双良节能系统股份有限公司 根据《中华人民共和国公司法》、《中华人民共和国证券法》、《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》、《上海证券 交易所上市公司自律监管指引第 1 号——规范运作》和双良节能系统股份有限 公司（以下简称"公司"）的《公司章程》、《董事会审计委员会工作细则》等 规定和要求，董事会审计委员会本着勤勉尽责的原则，恪尽职守，认真履职。现 将董事会审计委员会对天衡会计师事务所（特殊普通合伙）2023 年度履职评估 及履行监督职责的情况汇报如下： 一、2023 年年审会计师事务所基本情况 （一）机构信息 1、基本信息 | 事务所名称 | 天衡会计师事务所（特殊普通合伙） | | --- | --- | | 成立日期 | 2013年11月4日 是否曾从事证券服务业务 是 | | 执业资质 | 天衡会计师事务所已取得江苏省财政厅颁发的《会计师事务 所执业证书》，是中国首批获得证券期货相关业务资格和首 | | | 批取得金融企业审计资格的会计师事务所之一。 | | 注册地址 | 南京市建邺区 ...

Financial Performance - The company's operating revenue for 2023 reached ¥23.15 billion, a 59.91% increase compared to ¥14.48 billion in 2022[7] - Net profit attributable to shareholders was ¥1.50 billion, reflecting a 57.07% increase from ¥955.99 million in the previous year[7] - The net cash flow from operating activities improved significantly to ¥1.33 billion, a 138.93% increase from a negative cash flow of ¥3.42 billion in 2022[7] - The total assets of the company increased to ¥30.09 billion, marking a 36.99% rise from ¥21.97 billion in 2022[7] - The net assets attributable to shareholders increased to ¥7.08 billion, a 3.52% rise from ¥6.84 billion in 2022[7] - The company achieved a total revenue of 2,314,926.93 million RMB in 2023, representing a year-on-year growth of 59.91%[23] - The net profit attributable to shareholders reached 150,155.55 million RMB, an increase of 57.07% compared to the previous year[23] Business Operations and Market Position - The company secured over ¥900 million in orders for its bromine cooling machine division, demonstrating strong demand despite market challenges[19] - The heat exchanger business in the polysilicon sector maintained high operational levels, with orders totaling ¥375 million during the year[19] - The company expanded its market presence in North America and East Asia for CO2 storage solutions, marking a new growth opportunity[19] - The company secured orders exceeding 32.17 billion RMB for air coolers, benefiting from the demand boost from flexible adjustment policies in thermal power[23] - The company maintained a market share of over 65% in the polysilicon reduction furnace market, reinforcing its leadership position[23] Research and Development - The company has a total of 1,050 R&D personnel, accounting for 16.27% of the total workforce[31] - The total R&D investment for the period is 541,698,068.39 CNY, which represents 2.34% of the operating revenue[59] - The company produced 44 GW of monocrystalline silicon wafers with a capacity utilization rate of 109.99%[39] - The average power of mass-produced crystalline silicon battery modules is 660W, with the highest R&D power reaching 710W[37] - The company’s capitalized R&D investment accounts for 23.19% of the total R&D expenditure[59] Environmental and Social Responsibility - The company reported a significant contribution to energy conservation, providing over 30,000 energy-saving devices, saving approximately 38 million tons of standard coal annually, and reducing carbon dioxide emissions by about 100 million tons each year[133] - The company has committed to environmental responsibility, contributing to significant water savings through its cooling systems, achieving approximately 2.83 billion cubic meters of water savings annually[133] - The company invested ¥1,880,000 in environmental protection funds during the reporting period[150] - The company has implemented pollution control facilities that operate normally, ensuring that pollutants are treated and discharged in compliance with standards[153] Governance and Compliance - The company has implemented a robust internal control system to ensure compliance and safeguard assets, with an audit conducted by Tianheng Accounting Firm[76] - The company has established a governance structure that aligns with regulatory requirements, enhancing transparency and operational standards[71] - The company has approved proposals for increasing guarantees for wholly-owned subsidiaries and external borrowing limits during its shareholder meetings[77] - The company has established effective internal control over financial reporting, as confirmed by an audit report from Tianheng Accounting Firm, which issued a standard unqualified opinion[150] - The company strictly adheres to legal regulations and disclosure requirements, ensuring timely and accurate information release[200] Strategic Plans and Future Outlook - The company plans to continue its focus on innovation and large customer management to enhance operational stability and efficiency[19] - The company aims for high-quality growth in 2024, focusing on technological innovation and digital solutions for carbon neutrality[69] - The company plans to enhance its international strategy and increase its influence and competitive edge in the market[69] - The company is committed to building a digital platform to support real-time decision-making and enhance operational efficiency[69] - The company plans to issue convertible bonds to unspecified investors, with specific proposals for fund management and regulatory agreements[126] Employee and Management Structure - The company reported a total of 6,455 employees, with 1,213 holding bachelor's degrees and 102 holding master's degrees[97] - The company has implemented a performance-based salary system closely linked to employee performance evaluations[124] - The company has a strategic focus on employee training, offering various training programs to enhance employee skills and qualifications[142] - The company has a strong board composition, including independent directors and experienced executives[109] Financial Management and Capital Structure - The company issued 260,000 million CNY of convertible bonds, with a subscription price of 100.00 CNY per bond[62] - The company has 42,108 holders of convertible bonds, with the largest holder owning 457,786,000 CNY, accounting for 17.61%[63] - The company maintains a long-term credit rating of AA and a stable outlook for its convertible bonds, indicating good creditworthiness and stable operational conditions[67] - The company has committed to maintaining a minimum cash dividend ratio under certain conditions, including profitability and cash flow requirements[126] - The company has approved the 2023 annual budget report, indicating a strategic focus on financial planning and resource allocation[124]

Financial Performance - The net profit attributable to shareholders of the listed company was -158.74 million RMB, primarily due to a decline in profits[7] - The basic earnings per share were -158.42 RMB, reflecting a decrease in profitability[7] - The company reported a significant decrease in net profit for the current period, with a total loss of -294.44 million RMB compared to a profit of 536.31 million RMB in the previous period[15] - Net profit attributable to shareholders for Q1 2024 was a loss of CNY 294,661,296.94, representing a decline of 158.74% year-over-year[32] - The company’s investment income showed a loss of -12.52 million RMB, contrasting with a gain of 5.35 million RMB in the previous period[15] - The company reported a basic earnings per share of CNY -0.1575 for Q1 2024, down 158.42% from the previous year[32] - The diluted earnings per share for the first quarter of 2024 was -0.1404 RMB, compared to 0.2695 RMB in the same period last year[72] Cash Flow and Operating Activities - The net cash flow from operating activities was 138.75 million RMB, mainly due to an increase in cash settlement of receivables[7] - Net cash flow from operating activities for Q1 2024 was CNY 233,391,954.99, an increase of 138.75% compared to the previous year[32] - Cash inflow from operating activities totaled CNY 3,311,234,582.04 in Q1 2024, compared to CNY 3,423,117,201.86 in Q1 2023[26] - The net increase in cash and cash equivalents for Q1 2024 was CNY 120,988,393.91, compared to CNY 473,062,870.03 in Q1 2023[27] - Cash flow from financing activities for Q1 2024 was CNY 182,274,474.43, a decrease of 87.58% compared to CNY 1,468,448,547.62 in Q1 2023[27] Assets and Liabilities - The total assets as of March 31, 2024, included cash and cash equivalents of 6.26 billion RMB, down from 8.53 billion RMB at the end of 2023[13] - Total assets at the end of Q1 2024 were CNY 29,987,275,204.95, a decrease of 0.34% from CNY 30,090,661,476.28 at the end of the previous year[33] - The company’s total liabilities decreased by 4.07% year-over-year, with total equity attributable to shareholders at CNY 6,787,637,856.78[33] - The total liabilities reached 23,187,800,875.94 RMB, an increase from 23,003,543,830.95 RMB in the previous period[62] - The total current liabilities decreased to 18,139,826,113.82 RMB from 18,696,706,172.63 RMB[62] Impairment and Expenses - The company experienced a credit impairment loss of -1,089.77 million RMB, primarily due to bad debt provisions[7] - The company’s inventory impairment loss was -1,797.02 million RMB, attributed to a decline in the price of photovoltaic monocrystalline silicon wafers[7] - Research and development expenses for Q1 2024 were CNY 67,162,767.20, down from CNY 105,507,775.89 in Q1 2023[24] - Financial expenses increased by 51.99% due to higher interest expenses incurred during the period[35] Shareholder Information - The total number of common shareholders at the end of the reporting period was 92,157[37] - The company has a total of 329,370,517 shares held by the largest shareholder, Shuangliang Group Co., Ltd.[56] Strategic Focus - The company plans to focus on improving operational efficiency and reducing costs in response to the challenging market conditions[17] - The company is focused on expanding its market presence and developing new technologies, although specific details are not provided in the current report[68] Other Income and Gains - The company reported a significant increase in other income to 84.72 million RMB, mainly from government subsidies[7] - Non-recurring gains and losses amounted to 119,044,820.42 RMB, primarily from government subsidies related to normal business operations[52]

| 证券代码：600481 | 证券简称：双良节能 | 公告编号：2024-027 | | --- | --- | --- | | 转债代码：110095 | 转债简称：双良转债 | | 双良节能系统股份有限公司 关于为全资子公司提供担保的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 重要内容提示： 一、担保情况概述 为保障公司全资子公司双良硅材料（包头）有限公司大尺寸单晶硅业务新一 年度实际经营的资金需求、双良新能科技(包头)有限公司高效光伏组件的生产销 售以及双良晶硅新材料(包头)有限公司包头 50GW 大尺寸单晶硅片项目的建设及 生产运营，公司拟为双良硅材料（包头）有限公司、双良新能科技(包头)有限公 司及双良晶硅新材料(包头)有限公司提供总额不超过 150 亿元人民币的融资担 保，担保额度有效期为自公司 2023 年年度股东大会审议通过之日起至 2024 年年 度股东大会召开日止。 本次新增担保的被担保人均为公司合并报表范围内的全资子公司,包括但不 限于以下全资子公司，计划新增担保额度明细如下： | 序号 ...

双良节能系统股份有限公司 2023 年度独立董事述职报告 （樊高定） 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》《上海证券交 易所上市公司自律监管指引》以及《公司章程》的有关规定，本着客观、独立的 原则，现将本人 2023 年履职情况报告如下： 一、基本情况 本人樊高定，现任双良节能系统股份有限公司（以下简称"公司"）的独立 董事，曾任合肥通用机械研究院院长，合肥通用机械研究院党委书记和安徽省科 协副主席；现任中国制冷空调工业协会名誉理事长，中国制冷学会名誉副理事长。 二、年度履职概况 （一）本年度出席董事会、股东大会和各专门委员会情况 2023 年度，本人参加公司召开的股东大会会议 3 次、董事会会议 15 次、提 名委员会会议 3 次、战略与 ESG 委员会会议 1 次，参加公司 2022 年度暨 2023 年第一季度业绩说明会 1 次，我对公司本年度的董事会议案及专门委员会相关议 案未提出异议，未有提议召开临时股东大会和董事会的情况。 （二）发表独立意见及参加独立董事专门委员会情况 (1)2023 年 2 月 23 日公司召开八届董事会 2023 年第一次临时会议，我们对 会上审议的相关事项 ...

双良节能系统股份有限公司 关联交易决策制度 第一章 总则 第一条 为规范公司的关联交易，保护公司、股东和债权人的合法权益，保证公司关联交 易决策行为的公允性，根据《中华人民共和国公司法》《中华人民共和国证券法》 《上海证券交易所股票上市规则》《上海证券交易所上市公司自律监管指引第 5 号——交易与关联交易》以及《双良节能系统股份有限公司章程》（以下简称"《公 司章程》"）的规定，特制定本制度。 第二章 关联人和关联交易 1 第二条 关联交易的定义: 关联交易是指指公司、控股子公司及控制的其他主体与公司关 联人之间发生的转移资源或义务的事项，具体包括: (一) 购买或出售资产; (二) 对外投资(含委托理财、委托贷款、对子公司投资等); (三) 提供财物资助; (四) 提供担保; (五) 租入或租出资产; (六) 委托或者受托管理资产和业务; (七) 赠与或受赠资产; (八) 债权或债务重组; (九) 转让或者受让研究与开发项目; (十) 签订许可使用协议; (十一) 放弃权利（含放弃优先购买权、优先认缴出资权等） (十二) 购买原材料、燃料、动力; (十三) 销售产品、商品; (十四) 提供或接受劳务; (十 ...

双良节能系统股份有限公司 2023 年度内部控制审计报告 天衡专字(2024)00803 号 天衡会计师事务所(特殊普通合伙) "。 的用 中 内部控制审计报告 天衡专字(2024)00803 号 双良节能系统股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师职业准则的相关要求,我们审计了双 良节能系统股份有限公司(以下简称"双良节能")2023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,并评价其有效性是双良节能董事会的责任。 二、注册会计师的责任 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。 2024年4月25日 中国注册会计师:金炜 三、内部控制的固有局限性 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。 ...

双良节能系统股份有限公司 （二）公司及相关方变更或者豁免承诺的方案； 独立董事专门会议议事规则 第一条 为进一步完善公司的法人治理，保护中小股东及利益相关者的利益， 根据中国证监会《上市公司独立董事管理办法》、《上海证券交易所上市公司自 律监管指引第 1 号-规范运作》（以下简称《上交所 1 号指引》）、《上海证券 交易所股票上市规则》（以下简称《上海上市规则》）、《双良节能系统股份有 限公司章程》（以下简称"公司章程"）及《双良节能系统股份有限公司独立董 事工作制度》等有关规定，并结合公司实际情况，制定本议事规则。 第二条 独立董事专门会议是指全部由公司独立非执行董事（以下简称"独 立董事"）参加的会议。 第三条 公司应当定期或者不定期召开独立董事专门会议，独立董事专门会 议定期会议每年召开一次，半数以上独立董事可以提议召开独立董事专门会议临 时会议。 第四条 独立董事专门会议由过半数独立董事共同推举 1 名独立董事召集 和主持；召集人不履职或者不能履职时，2 名及以上独立董事可以自行召集并推 举 1 名代表主持。 第五条 召开通知应由召集人通过公司董事会秘书于会议召开前 3 天以书 面形式或其他有效方式通 ...

| 证券代码：600481 | 证券简称：双良节能 | 公告编号：2024-029 | | --- | --- | --- | | 转债代码：110095 | 转债简称：双良转债 | | (五) 网络投票的系统、起止日期和投票时间。 股东大会召开日期：2024年5月16日 本次股东大会采用的网络投票系统：上海证券交易所股东大会网络投票 系统 双良节能系统股份有限公司 关于召开 2023 年年度股东大会的通知 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 一、 召开会议的基本情况 (一) 股东大会类型和届次 2023 年年度股东大会 召开的日期时间：2024 年 5 月 16 日 14 点 00 分 召开地点： 内蒙古自治区包头市包头稀土高新技术产业开发区翠湖路 35 号 双良硅材料（包头）有限公司会议室 (二) 股东大会召集人：董事会 (三) 投票方式：本次股东大会所采用的表决方式是现场投票和网络投票相结 合的方式 (四) 现场会议召开的日期、时间和地点 网络投票系统：上海证券交易所股东大会网络投票系统 网络 ...

双良节能系统股份有限公司 （二）发表独立意见及参加独立董事专门委员会情况 2023 年度独立董事述职报告 （张伟华） 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》《上海证券交 易所上市公司自律监管指引》以及《公司章程》的有关规定，本着客观、独立的 原则，现将本人 2023 年履职情况报告如下： 一、基本情况 本人张伟华，获中国人民大学管理学硕士和财务学博士学位。现为北京工商 大学商学院财务系教授、商学院副院长、党委委员，拥有财政部全国会计领军（后 备）人才和北京市"青年拔尖"人才头衔，为中国会计学会高级会员、中国会计 学会财务成本分会理事。现任本公司独立董事。 二、年度履职概况 （一）本年度出席董事会、股东大会和各专门委员会情况 2023 年度，本人参加公司召开的股东大会会议 3 次、董事会会议 15 次、审 计委员会会议 3 次、薪酬与考核委员会会议 1 次，参加公司 2023 年第三季度业 绩说明会 1 次，我对公司本年度的董事会议案及专门委员会相关议案未提出异议， 未有提议召开临时股东大会和董事会的情况。 (1)2023 年 2 月 23 日公司召开八届董事会 2023 年第一次临时会议，我们 ...