广东君信经纶君厚律师事务所 关于中山公用事业集团股份有限公司 2023 年年度股东大会 之 法律意见书 地址：广东省广州市天河区珠江东路 6 号 周大福金融中心 42 层、65 层 电话：（8620）85608818 2024 年 5 月 法律意见书 广东君信经纶君厚律师事务所 关于中山公用事业集团股份有限公司 2023 年年度股东大会的法律意见书 致：中山公用事业集团股份有限公司 广东君信经纶君厚律师事务所（以下简称"本所"）接受中山公用事业集团股份有 限公司（以下简称"公司"）的委托，指派郑海珠律师、胡源律师（以下简称"本所律 师"）出席并见证了公司 2024 年 5 月 29 日召开的 2023 年年度股东大会（以下简称"本 次股东大会"），本所律师依据《中华人民共和国公司法》（以下简称"《公司 法》"）、《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司股东 大会规则》（以下简称"《股东大会规则》"）、《深圳证券交易所股票上市规则》等 中国现行法律、法规和其他规范性法律文件以及《中山公用事业集团股份有限公司章程》 （以下简称"《公司章程》"）和《中山公用事业集团股份有限公司股东大会议事规则 ...

Financial Performance - The total operating revenue for the first quarter was 895,850,673.21, an increase from 874,750,655.74 in the previous period, reflecting a growth of approximately 1.25%[12] - Net profit for the period was 194,367,745.60, down 33.03% from 290,217,443.80 in the previous period, primarily due to a decline in investment income[4] - Other income increased significantly by 171.03% to 21,280,477.82, primarily due to government subsidies[4] - The company's operating profit decreased to ¥214,212,859.31 from ¥306,874,169.19, reflecting challenges in profitability[20] - The total comprehensive income attributable to the parent company for the first quarter of 2024 is CNY 265,156,281.96, compared to CNY 294,667,260.89 in the previous year, indicating a decrease of about 10.0%[49] Cash Flow - Cash flow from operating activities showed a net outflow of -380,334,117.31, a decrease of 74.02% compared to -218,561,508.60 in the previous period, mainly due to increased cash payments for goods and services[4] - The net cash flow from operating activities showed a significant decline of 74.02%, amounting to -¥380,334,117.31 compared to -¥218,561,508.60 in the previous year[27] - The company’s cash flow from financing activities for the first quarter of 2024 is CNY 160,717,364.94, a decrease of 61.61% compared to CNY 418,603,911.05 in the previous year, primarily due to reduced cash inflow from borrowings[58] - The total cash outflow from financing activities was RMB 1,351,813,857.06, leading to a net cash flow from financing activities of RMB 160,717,364.94, down from RMB 418,603,911.05 in the previous period[72] Assets and Liabilities - Total assets amounted to 29,273,321,928.49, up from 29,006,980,559.53 in the previous period[12] - Total liabilities were reported at 12,359,306,803.47, slightly up from 12,352,040,621.25 in the previous period[13] - The company reported a 44.96% increase in lease liabilities, reaching 23,338,459.28, due to additional leased projects[4] - The total assets at the end of the reporting period increased by 0.92% to ¥29,273,321,928.49 from ¥29,006,980,559.53 at the end of the previous year[27] - The company’s total liabilities increased, impacting its financial leverage and risk profile[72] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period is 38,081, with the largest shareholder, Zhongshan Investment Holding Group Co., Ltd., holding 48.73% of the shares[39] - The controlling shareholder, Zhongshan Investment Holding Group Co., Ltd., has increased its shareholding by 10,866,507 shares, accounting for 0.74% of the total share capital, with an investment amount of CNY 76,285,637.69[42] - The company has a total of 216,675,767 shares with limited sale conditions held by the controlling shareholder, indicating a significant stake in the company[39] Income and Expenses - Investment income decreased by 53.50% to 109,493,127.19, attributed to lower returns from equity method investments[4] - The company reported a decrease in income tax expenses to CNY 20,230,262.59 from CNY 17,022,868.13 in the previous year, reflecting a change in tax obligations[49] - Basic earnings per share decreased by 35.00% to ¥0.13 from ¥0.20 in the same period last year[27] - The company’s basic earnings per share for the first quarter of 2024 is CNY 0.13, down from CNY 0.20 in the same quarter of the previous year, reflecting a decline of 35.0%[49] Research and Development - Research and development expenses increased to ¥7,078,039.85 from ¥5,472,677.99, indicating a focus on innovation[20] Other Financial Metrics - The company's cash and cash equivalents decreased, impacting liquidity and operational flexibility[4] - The company's accounts receivable increased to RMB 1,313,875,732.20 from RMB 1,146,143,128.05, reflecting a growth of 14.6%[65] - The company reported a total of RMB 1,592,017,522.89 in cash and cash equivalents at the beginning of the period, compared to RMB 2,167,722,669.91 in the previous period, indicating a decrease of 26.5%[72] - The company’s other comprehensive income after tax for the first quarter of 2024 is CNY 70,788,536.36, compared to CNY 4,449,817.09 in the previous year, showing a substantial increase[49] Regulatory and Compliance - The company is undergoing a name change for its major shareholder, which may affect investor perception and market positioning[63] - The company has adopted the new accounting standards effective January 1, 2024, which may influence future financial reporting and compliance[73]

关于本报告 欢迎阅读中山公用事业集团股份有限公司发布的社会价值暨 ESG 报告。本报告对公司在经济、社会及环 境方面的责任理念、实践及绩效进行全面阐述，以供读者了解。 组织范围 本报告涵盖中山公用事业集团股份有限公司及其下属企业。中山公用事业集团股份有限公司作为整体， 在本报告中简称"中山公用""公司""我们"等。 时间范围 本报告为年度报告，时间跨度为 2023 年 1 月 1 日至 12 月 31 日，部分信息内容追溯了必要的历史数据。 信息来源 本报告的数据主要摘自统计报告、相关文件及内部资料整理。公司承诺本报告不存在任何虚假记载、误 导性陈述，并对其内容真实性、准确性和完整性负责。 参考标准 报告编写立足行业背景，突出企业特色，力求符合业界同行的可持续发展信息披露相关标准。重点参考 的报告编制标准包括： 报告获取方式 您可登录中山公用事业集团股份有限公司网站 https://www.zpug.net 下载报告电子版。若需获取纸质版 报告，或对本报告有任何建议和意见，您可按以下方式联系我们： ˙ 国务院国资委《关于国有企业更好履行社会责任的指导意见》 ˙ 中国社会科学院《中国企业社会责任报告指南（CAS ...

中山公用事业集团股份有限公司 2023 年度独立董事述职报告 （华 强） 本人作为中山公用事业集团股份有限公司（以下简称"公司"）的独立董事， 根据《公司法》《上市公司独立董事管理办法》《深圳证券交易所上市公司自律监 管指引第 1 号——主板上市公司规范运作》等法律、法规以及《公司章程》《独立 董事工作制度》的规定，在 2023 年的工作中，认真履行独立董事的职责，出席了公 司召开的董事会和股东大会，认真审议了各项会议议案，谨慎、勤勉地为公司决策 提供了合理化意见建议，有效行使独立董事权利，切实维护全体股东尤其是广大中 小投资者的合法权益。现将本人 2023 年度履职情况汇报如下： 一、本人基本情况 （一）工作履行、专业背景及兼职情况 本人于 1970 年 11 月出生，工商管理硕士（MBA），中国注册会计师，中国注册 税务师，英格兰及威尔士特许会计师（ACA）。曾任中伦信会计师事务所合伙人，中 和正信会计师事务所合伙人，北京京冶轴承股份有限公司独立董事。现任信永中和 会计师事务所合伙人，北京诺康达医药科技有限公司独立董事，2020 年 6 月 11 日 至今任公司独立董事。 （二）独立性说明 | | | | ...

Financial Performance - The company's operating revenue for 2023 reached ¥5,198,990,506.55, representing a 43.65% increase compared to ¥3,619,229,983.36 in 2022[32]. - The net profit attributable to shareholders for 2023 was ¥967,284,815.98, a decrease of 9.79% from ¥1,072,060,138.37 in 2022[32]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥913,104,162.51, down 13.61% from ¥1,056,675,444.65 in 2022[32]. - The net cash flow from operating activities increased by 100.16% to ¥604,191,125.07 in 2023, compared to ¥301,855,006.24 in 2022[32]. - The total assets at the end of 2023 were ¥29,006,980,559.53, reflecting a 13.76% increase from ¥25,494,652,530.19 at the end of 2022[32]. - The net assets attributable to shareholders increased by 4.49% to ¥16,377,679,084.68 at the end of 2023, compared to ¥15,673,326,356.65 at the end of 2022[32]. - The basic earnings per share for 2023 were ¥0.66, a decrease of 9.59% from ¥0.73 in 2022[32]. - The diluted earnings per share also stood at ¥0.66, reflecting the same decrease of 9.59% from ¥0.73 in 2022[32]. - The weighted average return on equity for 2023 was 6.05%, down from 6.97% in 2022[32]. Dividend Distribution - The company plans to distribute a cash dividend of 2.00 CNY per 10 shares (including tax) for the fiscal year 2023[14]. - The total share capital used for the dividend distribution will exclude shares held in the company's repurchase account[14]. Environmental Initiatives - The company has entered a new phase in the environmental protection industry, focusing on reducing pollution and carbon emissions, aligning with national goals[50]. - The company is expanding its market presence in the environmental sector, driven by the dual carbon goals set by the government[50]. - The company has reported a significant increase in operational efficiency, with a focus on green production and sustainable practices[50]. - The company is actively pursuing new strategies for market expansion and technological innovation in its service offerings[50]. - The total wastewater treatment capacity of Zhongshan Public Utility Group is 30,000 tons per day, utilizing the CASS process for treatment[64]. - The company achieved stable operation of its pollution control facilities, ensuring that effluent quality meets discharge standards[64]. - The company has implemented an environmental self-monitoring plan, with real-time data uploaded to the environmental protection platform[67]. - The company’s emergency response plan for environmental incidents has been updated and filed with the local ecological environment bureau[71]. - The company reported a temporary exemption from environmental protection tax due to compliance with national and local discharge standards for pollutants[74]. Operational Efficiency - The company reported a significant increase in cash flow from operating activities in the second quarter, amounting to ¥552,887,930.50, compared to a negative cash flow of ¥218,561,508.60 in the first quarter[42]. - The company has committed to digital transformation to enhance operational efficiency and core competitiveness[130]. - The company is committed to improving operational management and service quality through organizational reforms[100]. Market Expansion and Strategy - The company plans to focus on the "311" development strategy, enhancing municipal environmental protection, solid waste business, and new energy sectors[125]. - The solid waste business is identified as a new growth driver, with plans for investment and acquisitions to expand market presence[126]. - The company aims to improve water supply efficiency and enhance operational management through integrated construction projects[126]. - New energy initiatives will include mergers and acquisitions and the establishment of a new energy industry fund, focusing on photovoltaic and hydrogen energy sectors[126]. - The company is exploring market expansion opportunities but has not disclosed specific new products or technologies in the current report[138]. Governance and Compliance - The board of directors consists of 9 members, including 4 independent directors, ensuring compliance with governance regulations[109]. - The company conducted 3 shareholder meetings during the reporting period, ensuring legal and effective procedures for decision-making[108]. - Zhongshan Public Utilities Group's annual report indicates no non-operating fund occupation by controlling shareholders or related parties during the reporting period[85]. - The company has established an independent financial department and accounting system, ensuring financial independence from the controlling shareholder[86]. - The company has not approved any external guarantees during the reporting period, maintaining a conservative financial strategy[145]. Related Party Transactions - The company engaged in related party transactions amounting to 4,369.64 million yuan, representing 3.09% of similar transaction amounts[110]. - The management fee from Zhongshan Investment Holdings Group was recorded at 0.00 million, indicating no revenue contribution from this source[134]. - The company engaged in related party transactions with a total value of 402.02 million for procurement of goods, accounting for 0.15% of total revenue[134]. Investment and Financing - The company has established an environmental industry investment fund with a total raised amount of 577.40 million, with a 10.74% share held by the company[179]. - The environmental industry investment fund has invested in 13 projects with a total investment amount of 541.14 million[179]. - The company has recovered investment funds amounting to 239.41 million from the environmental industry investment fund, including 34.24 million in principal and 205.16 million in investment income[179]. - The company has proposed to issue technology innovation corporate bonds to professional investors[176]. - The company established a new energy industry investment fund with a total scale of CNY 300 million, holding a 50% share and contributing CNY 150 million, with CNY 37.5 million paid as of the reporting period[182]. - The company has completed investments in 11 projects through the mezzanine investment fund, with a total investment amount of CNY 351.345 million, and has recovered CNY 111.097 million in investment returns[199].

证券代码：000685 证券简称：中山公用 公告编号：2024-016 中山公用事业集团股份有限公司 关于召开 2023 年年度股东大会的通知 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误导性陈述或 者重大遗漏。 一、召开会议的基本情况 1.股东大会届次：2023年年度股东大会。 2.股东大会的召集人：中山公用事业集团股份有限公司董事会，本次会议审议的 议案经第十届董事会2024年第1次临时会议、公司第十届董事会第十一次会议、第十届 监事会第十一次会议审议通过后提交，程序合法，资料完备。 3．本次股东大会会议召开符合有关法律、行政法规、部门规章、规范性文件、 深交所业务规则和公司章程等的规定。 4．会议召开的日期、时间： （1）现场会议召开日期和时间：2024年5月29日（星期三）下午15:00 （2）网络投票时间：网络投票系统包括深圳证券交易所交易系统和互联网投票系 统（网址：http://wltp.cninfo.com.cn）。通过交易系统进行网络投票的时间为2024 年5月29日（星期三）9:15-9:25,9:30-11:30和13:00-15:00；通过互联网投票系统进 行 ...

证券代码：000685 证券简称：中山公用 公告编号：2024-012 中山公用事业集团股份有限公司 关于会计政策变更的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误导性 陈述或者重大遗漏。 特别提示：本次会计政策变更不会对公司财务状况、经营成果和现金流量等产生重大 影响。 中山公用事业集团股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召开第十 届董事会第十一次会议，第十届监事会第十一次会议审议通过《关于会计政策变更的议 案》，同意对公司会计政策进行变更。 本次会计政策变更是公司根据财政部相关文件要 求进行的合理变更，并非自主变更会计政策，无需提交公司股东大会审议。现将具体情况 公告如下： 一、本次会计政策变更的情况概述 （一）会计政策变更原因 财政部于 2023 年 10 月 25 日发布了《企业会计准则解释第 17 号》（财会〔2023〕21 号）（以下简称"解释第 17 号"），规定"关于流动负债与非流动负债的划分"、"关 于供应商融资安排的披露"、"关于售后租回交易的会计处理"内容，自 2024 年 1 月 1 日起施行。 由于上述会计准则解释的发布， ...

中山公用事业集团股份有限公司 2023 年度独立董事述职报告 （骆建华） 本人作为中山公用事业集团股份有限公司（以下简称"公司"）的独立董事， 根据《公司法》《上市公司独立董事管理办法》《深圳证券交易所上市公司自律监 管指引第 1 号——主板上市公司规范运作》等法律、法规以及《公司章程》《独立 董事工作制度》的规定，在 2023 年的工作中，认真履行独立董事的职责，出席了公 司召开的董事会和股东大会，认真审议了各项会议议案，谨慎、勤勉地为公司决策 提供了合理化意见建议，有效行使独立董事权利，切实维护全体股东尤其是广大中 小投资者的合法权益。现将本人 2023 年度履职情况汇报如下： 一、本人基本情况 （一）工作履行、专业背景及兼职情况 本人于 1964 年 6 月出生，本科学历，曾任中国地质科学院矿床所、国家环保局 环境与经济政策研究中心工作人员，全国人大环资委办公室副处长、处长、办公室 副主任、研究室副主任，全联环境服务业商会秘书长、副会长。现任全联环境服务 业商会首席环境政策专家、北京清新环境技术股份有限公司独立董事，中节能环境 保护股份有限公司独立董事，2021 年 10 月 27 日至今任公司独立董事 ...

中山公用事业集团股份有限公司 审 计 报 告 众环审字(2024)0500483号 目 录 | | 起始页码 | | --- | --- | | 审计报告 | 1 | | 财务报表 | | | 合并资产负债表 | 1 | | 合并利润表 | 3 | | 合并现金流量表 | 4 | | 合并股东权益变动表 | 5 | | 母公司资产负债表 | 7 | | 母公司利润表 | 9 | | 母公司现金流量表 | 10 | | 母公司股东权益变动表 | 11 | | 财务报表附注 | 13 | | 财务报表附注补充资料 | 134 | 审 计 报 告 众环审字(2024)0500483 号 中山公用事业集团股份有限公司全体股东： 一、审计意见 我们审计了中山公用事业集团股份有限公司（以下简称"中山公用"）财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合并及 母公司现金流量表、合并及母公司股东权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了 中山公用 2023 年 12 月 31 日合并及母公司的 ...