东北证券股份有限公司 内部控制审计报告 l ■版 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn） 进行查测 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn） 进行查测 审计报告 信会师报字[2025]第 ZA11919 号 东北证券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,我们审计了东北证券股份有限公司(以下简称东北证券)2024 年 12 月 31 日的财务报告内部控制的有效性。 一、 管理层对内部控制的责任 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 其有效性是东北证券董事会的责任。 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。 内控审计报告 第1页 信会计师事务所(特殊普通台 HINA SHU LUN PAN CERTI ...

东北证券股份有限公司 2024 年度独立董事述职报告 （独立董事 李东方） 作为东北证券股份有限公司（以下简称"公司"）第十 一届董事会独立董事，本人在 2024 年度任职期间，严格按 照《公司法》《证券法》《证券公司治理准则》《上市公司 独立董事管理办法》《上市公司独立董事履职指引》《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》和《公司章程》《公司独立董事管理制度》等 有关规定，本着客观、独立、公正的立场 ，恪守诚信、廉 洁从业，充分发挥自身专业职能，依法促进公司持续规范运 作，有效维护公司整体利益，切实保护公司全体股东尤其是 中小股东合法权益。现将本人 2024 年度具体履职情况报告 如下： 二、2024 年度履职概况 （一）出席会议情况 一、基本情况 （一）个人基本情况 本人李东方，2000年毕业于西南政法大学经济法专业， 获法学博士学位；2002年入中国政法大学任教，现任中国政 法大学教授、博士生导师。兼职方面，本人现任中国证券法 1 学会副会长、中国法学会经济法学研究会常务理事、中国上 市公司协会第三届独立董事专业委员会委员、北京市金融 服务法学会副会长、中豪（北京）律 ...

（独立董事 史际春） 作为东北证券股份有限公司（以下简称"公司"）第十 一届董事会独立董事，本人在 2024 年度任职期间，严格按 照《公司法》《证券法》《证券公司治理准则》《上市公司 独立董事管理办法》《上市公司独立董事履职指引》《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》和《公司章程》《公司独立董事管理制度》等 有关规定，本着客观、独立、公正的立场 ，恪守诚信、廉 洁从业，充分发挥自身专业职能，依法促进公司持续规范运 作，有效维护公司整体利益，切实保护公司全体股东尤其是 中小股东合法权益。现将本人 2024 年度具体履职情况报告 如下： 一、基本情况 （一）个人基本情况 本人史际春，1991年6月毕业于中国人民大学民法专业， 获法学博士学位，1985年1月至1988年9月在安徽大学任教， 1991年7月至今在中国人民大学任教，现任中国人民大学教 1 东北证券股份有限公司 2024 年度独立董事述职报告 授、博士生导师。兼职方面，本人现任中国法学会经济法学 研究会副会长，深圳市精诚达电路科技股份有限公司独立 董事；2020年5月至今，担任公司独立董事。 （二）独立性情况 经自 ...

1 东北证券股份有限公司董事会 关于独立董事 2024 年度独立性情况的 评估说明和专项意见 根据《上市公司独立董事管理办法》《深圳证券交易所 股票上市规则》《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》及《公司章程》《公司独立 董事管理制度》等相关规定，公司董事会组织对 5 名在任独 立董事的独立性情况进行了专项评估，现对评估情况进行说 明，并出具专项评估意见如下： 一、公司独立董事独立性评估情况说明 2025 年 4 月 24 日，公司第十一届董事会第五次会议审 议通过《公司 2024 年度独立董事独立性情况评估报告》，董 事会全体成员通过审阅独立董事签署的独立性自查文件、公 司关于独立董事独立性情况的核查文件、第一大股东关于公 司独立董事独立性情况确认函等资料，对史际春先生、李东 方先生、崔军先生、任冲先生、卢相君先生在 2024 年任职公 司独立董事期间持续符合《上市公司独立董事管理办法》第 六条和《公司独立董事管理制度》第六条规定的独立性要求 情况进行了认真评估并作出评估结论。 二、公司独立董事独立性专项评估意见 经核查，公司董事会认为史际春先生、李东方先生、崔 军先生、任 ...

东北证券股份有限公司 2024 年度独立董事述职报告 （独立董事 崔军） 作为东北证券股份有限公司（以下简称"公司"）第十 一届董事会独立董事，本人在2024年任职期间，严格按照 《公司法》《证券法》《证券公司治理准则》《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》和《公司章程》《公司独 立董事管理制度》等有关规定，本着勤勉审慎、独立客观的 原则履行独立董事职责，恪守诚信、廉洁从业，充分发挥自 身专业职能，依法促进公司持续规范运作，支持提升公司治 理水平，有效维护公司整体利益，切实保护公司全体股东尤 其是中小股东合法权益。现将本人2024年具体履职情况报 告如下： 一、基本情况 （一）个人基本情况 本人崔军，中国注册会计师（CPA），2002年7月毕业于 中国人民大学财政学专业，获经济学博士学位；1998年4月 至2005年7月在东北财经大学任教，2005年7月至今在中国 1 人民大学任教；现任中国人民大学公共管理学院教授、博士 生导师、副院长。2020年5月至今，担任公司独立董事。 （二）独立性情况 经自查，2024 年本人在担任公司独立董事期间，持续 ...

东北证券股份有限公司 2024 年度独立董事述职报告 （独立董事 任冲） 博士生导师。兼职方面，本人现任中国环境科学学会气候投 融资专业委员会委员；2020年5月至今，担任公司独立董事。 （二）独立性情况 经自查，2024 年本人在担任公司独立董事期间，持续 符合相关法律法规和《公司章程》规定的独立董事任职条件， 满足《上市公司独立董事管理办法》和《公司独立董事管理 制度》规定的独立性要求，未出现与公司存在关联关系、利 益冲突或其他可能妨碍独立客观判断等影响独立性的情形。 二、2024 年度履职概况 作为东北证券股份有限公司（以下简称"公司"）第十 一届董事会独立董事，本人在 2024 年度任职期间，严格按 照《公司法》《证券法》《证券公司治理准则》《上市公司 独立董事管理办法》《上市公司独立董事履职指引》《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》和《公司章程》《公司独立董事管理制度》等 有关规定，本着客观、独立、公正的立场 ，恪守诚信、廉 洁从业，充分发挥自身专业职能，依法促进公司持续规范运 作，有效维护公司整体利益，切实保护公司全体股东尤其是 中小股东合法权益。现将本人 ...

东北证券股份有限公司 2024 年度独立董事述职报告 （独立董事 卢相君） 作为东北证券股份有限公司（以下简称"公司"）第十 一届董事会独立董事，本人在 2024 年度任职期间，严格按 照《公司法》《证券法》《证券公司治理准则》《上市公司 独立董事管理办法》《上市公司独立董事履职指引》《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》和《公司章程》《公司独立董事管理制度》等 有关规定，本着客观、独立、公正的立场 ，恪守诚信、廉 洁从业，充分发挥自身专业职能，依法促进公司持续规范运 作，有效维护公司整体利益，切实保护公司全体股东尤其是 中小股东合法权益。现将本人 2024 年度具体履职情况报告 如下： 一、基本情况 （一）个人基本情况 本人卢相君，2002 年 5 月毕业于天津财经学院会计专 业，获管理博士学位，曾任长春税务学院教师、会计系副主 任、教务处副处长；吉林财经大学会计学院院长、教务处处 1 长。现任吉林财经大学研究生院院长、教授、硕士生导师。 兼职方面，本人现任中国会计学会理事、吉林省会计学会副 会长、吉林省注册会计师协会常务理事兼行业人才工作委 员会主任委员、长春市审计学 ...

Financial Performance - Total revenue for 2024 reached ¥6,505,079,105.33, a slight increase of 0.46% compared to ¥6,475,249,683.62 in 2023[34] - Net profit attributable to shareholders increased by 30.70% to ¥873,649,074.44 from ¥668,450,370.61 in the previous year[34] - The net profit after deducting non-recurring gains and losses rose by 36.53% to ¥862,106,937.14, up from ¥631,449,051.78 in 2023[34] - Operating cash flow improved significantly, with a net cash flow from operating activities of ¥10,936,355,575.98, a 681.09% increase from -¥1,882,057,213.68 in 2023[34] - Basic earnings per share increased by 27.59% to ¥0.37, compared to ¥0.29 in 2023[34] - Total assets at the end of 2024 were ¥89,025,653,094.93, reflecting a 6.83% increase from ¥83,334,356,541.55 in 2023[35] - Total liabilities rose by 7.77% to ¥69,440,144,341.30 from ¥64,435,192,980.93 in the previous year[35] - The company's net profit for the parent company surged by 118.63% to ¥1,061,352,840.24, compared to ¥485,464,874.71 in 2023[36] - The net cash flow from operating activities for the parent company was ¥11,143,153,399.13, a significant increase of 1025.16% from -¥1,204,462,905.39 in 2023[36] Business Transformation - The company has undergone a change in its main business from petroleum and petrochemical sales to securities business, including brokerage and investment consulting[15] - The company has established a comprehensive risk management system to address various risks, including market, credit, and liquidity risks[7] - The company has obtained various qualifications for securities business, including securities underwriting and sponsorship qualifications approved by the China Securities Regulatory Commission[16] - The company has qualifications for margin trading and securities lending business, with approval number 证监许可[2012]623号[16] - The company has qualifications for private fund management, specifically for its subsidiary Dongzheng Rongtong, approved by the Asset Management Association of China[18] - The company has expanded its qualifications to include alternative investment business through its subsidiary Dongzheng Rongda, approved by the Jilin Securities Regulatory Bureau[19] Risk Management - The company emphasizes the importance of risk awareness and understanding the differences between plans, forecasts, and commitments[5] - The risk coverage ratio improved to 244.86% from 185.54% in the previous year, indicating enhanced risk management capabilities[47] - The company is enhancing credit risk management through internal credit ratings and strict approval processes to control credit risk exposure in bond investment and trading activities[173] - The company continuously improves its liquidity risk management system, ensuring that liquidity coverage ratio and net stable funding ratio meet regulatory requirements at all times in 2024[174] - The company has established a comprehensive reputation risk management system, focusing on identifying, assessing, controlling, and monitoring reputation risks to minimize negative impacts[175] Corporate Governance - The company has a governance structure compliant with the Company Law and Securities Law, ensuring effective corporate governance[23] - The company has no controlling shareholder or actual controller[15] - The company has established an independent human resources management system, ensuring no interference from shareholders in the appointment of directors and senior management[198] - The company has a dedicated financial management system, making independent financial decisions and maintaining a separate accounting system[199] - The company operates independent bank accounts and has no shared accounts or mixed tax situations with shareholder units[199] Market Presence - The company has established 135 branches across 66 major cities in 28 provinces, autonomous regions, and municipalities, including 50 subsidiaries and 85 securities business departments[25] - The company is a member of several exchanges, including the Shanghai Futures Exchange and the Dalian Commodity Exchange, enhancing its market presence[19] - The company has expanded its market presence by establishing new branches in major cities, enhancing its operational footprint[26] Investment and Asset Management - The company aims to enhance its wealth management, investment banking, trading, and asset management sectors, focusing on specialized and differentiated development strategies[152] - The asset management business achieved a revenue of 413 million yuan in 2024, representing a year-on-year growth of 21.84%[101] - The public fund management sector saw a total of 12,367 funds managed, with total assets reaching 32.83 trillion yuan, reflecting a year-on-year growth of 18.93%[102] - The company launched 5 new public funds, increasing the total number of managed public fund products to 66, with a net asset value of 112.83 billion yuan, up 23.81% year-on-year[104] Compliance and Investor Relations - The company emphasizes compliance management and risk control to prevent major risk events, ensuring a robust operational framework[156] - The company actively engaged in investor relations, organizing 2 online performance briefings and participating in collective performance briefings, enhancing investor trust and recognition[192] - The company received external recognition for its investor relations management, being selected as a best practice for annual report performance briefings and winning awards for its investor relations team[193] Future Strategies - The company plans to implement a "Three-One-Five-Three" strategy, emphasizing customer structure adjustment, regional resource layout, and business segment optimization[151] - In 2025, the company will focus on improving asset allocation efficiency and integrating secondary market investment business lines to achieve absolute returns[153] - The company will accelerate its digital transformation, investing in strategic core areas and exploring AI technology applications to enhance digital capabilities[154]

Financial Performance - Total operating revenue for Q1 2025 reached ¥1,484,965,627.68, an increase of 25.94% compared to ¥1,179,067,202.96 in the same period last year[5] - Net profit attributable to shareholders was ¥202,292,716.42, representing a significant increase of 859.84% from ¥21,075,682.06 year-on-year[5] - Net profit after deducting non-recurring gains and losses was ¥197,283,587.73, up 1590.75% from ¥11,668,412.79 in the previous year[5] - Basic earnings per share rose to ¥0.09, an increase of 800% compared to ¥0.01 in the same period last year[5] - The company reported a significant increase in net profit due to higher income from wealth management and investment businesses, totaling ¥214,615,794.33, a 381.29% increase from ¥44,591,928.62[10] - The total comprehensive income for the period was CNY 213,770,017.90, compared to CNY 44,442,077.59 in the previous period, indicating a significant increase[32] Cash Flow and Liquidity - The net cash flow from operating activities was negative at -¥2,423,934,590.71, a decline of 210.85% from ¥2,186,630,039.57 in the previous year[5] - Cash received from interest, fees, and commissions was CNY 994,248,090.59, up from CNY 958,922,235.88 year-over-year[34] - The net cash flow from investing activities was CNY -100,988,493.17, a decrease from CNY 45,228,882.92 in the previous period[34] - The net cash flow from financing activities was CNY 248,665,204.17, down from CNY 785,100,742.46 in the previous period[35] - The company experienced a net increase in cash and cash equivalents of CNY -2,276,335,026.65, compared to an increase of CNY 3,017,085,224.29 in the previous period[35] - The company reported a significant increase in cash outflows related to operating activities, totaling CNY 3,193,430,671.49, compared to CNY 2,436,068,378.52 in the previous period[34] Assets and Liabilities - Total assets at the end of the reporting period were ¥88,394,590,786.79, a decrease of 0.71% from ¥89,025,653,094.93 at the end of the previous year[5] - Total liabilities as of March 31, 2025, were RMB 68,712,873,992.69, down from RMB 69,440,144,341.30 at the start of the year[29] - The company's cash and cash equivalents decreased to RMB 24,290,170,363.10 from RMB 25,518,453,102.91 at the beginning of the year[27] Shareholder Information - Total number of common shareholders at the end of the reporting period is 84,170[15] - The largest shareholder, Jilin Yatai Group Co., Ltd., holds 30.81% of shares, totaling 721,168,744 shares[15] - Jilin Province Trust Co., Ltd. is the second-largest shareholder with an 11.80% stake, amounting to 276,073,582 shares[16] - There were no changes in the top 10 shareholders due to securities lending activities during the reporting period[17] Corporate Actions - The company issued a total of 20 billion RMB in short-term corporate bonds, with a maturity of 185 days and an interest rate of 1.69%[20] - The company issued short-term corporate bonds worth RMB 1.5 billion with a maturity of 332 days and an interest rate of 1.83% on April 14, 2025[26] - The company also issued subordinated bonds worth RMB 630 million with a maturity of 3 years and an interest rate of 2.40% on April 18, 2025[26] - A total of 117,022,645.75 RMB in cash dividends was distributed to shareholders for the 2024 interim profit distribution[21] - The company completed the relocation of one business outlet during the reporting period[19] - The company appointed a new auditing firm, Lixin Certified Public Accountants, for the 2024 fiscal year[22] - The company has not issued any preferred shares[18] Operational Highlights - Accounts receivable increased by 774.34% to ¥2,719,843,207.24 from ¥311,072,232.39 year-on-year, attributed to increased clearing funds[9] - Financial assets purchased under resale agreements rose by 73.17% to ¥1,944,714,329.78, driven by the expansion of bond repurchase business[9] - The liquidity coverage ratio improved to 277.37%, up 25.72% from 251.65% at the beginning of the period[13] - The net interest income for the first quarter was RMB 59,687,233.68, a recovery from a net loss of RMB 21,595,028.36 in the previous year[31] - The company reported a significant increase in commission income from brokerage services, reaching RMB 290,426,720.77, up from RMB 218,951,621.83 year-over-year[31] Regulatory Compliance - The company plans to strictly adhere to legal regulations following the administrative penalty received by its subsidiary, aiming to prevent similar incidents in the future[25]

东北证券股份有限公司 2025 年面向专业投资者公开发行次 2025 4 23 | 债券名称 | 东北证券股份有限公司 | | | | 2025 | 年面向专业投资者公开发行次级 | | --- | --- | --- | --- | --- | --- | --- | | | 债券（第二期） | | | | | | | 债券简称 | 25 东北 C2 | | | | | | | 债券代码 | 524230 | | | | | | | 信用评级 | 主体评级 | | | AAA，本期债券评级 | | AA+ | | 评级机构 | 联合资信评估股份有限公司 | | | | | | | 发行总额（亿元） | 人民币 亿元 6.30 | | | | | | | 债券期限 | 3 年 | | | | | | | 票面年利率（％） | 2.40% | | | | | | | 利率形式 | 固定利率 | | | | | | | 付息频率 | 按年付息 | | | | | | | 发行日 | 年 月 2025 4 17 | | | 日-2025 | 年 月 4 | 日 18 | | 起息日 | 2025 年 4 18 | ...