法律意见书 二〇二三年九月 广东金桥百信律师事务所 关于广东锦龙发展股份有限公司 2023 年第二次临时股东大会 之 广东金桥百信律师事务所 关于广东锦龙发展股份有限公司 2023 年第二次临时股东大会之法律意见书 广东金桥百信律师事务所 关于广东锦龙发展股份有限公司 2023 年第二次临时股东大会之法律意见书 2023粤金桥非字第10465号 致：广东锦龙发展股份有限公司 根据《中华人民共和国证券法》《中华人民共和国公司法》（下称"《公司 法》"）、《上市公司股东大会规则》(下称"《股东大会规则》")，广东金桥百 信律师事务所（下称"本所"）接受广东锦龙发展股份有限公司（下称"公 司"）的委托，指派廖美璇律师与吴卓然律师（下称"本所律师"）列席公司 2023 年第二次临时股东大会(下称"本次股东大会")，对本次股东大会的相关 事项进行见证并出具法律意见。 本所及本所律师就本次股东大会的相关文件进行了必要的查验工作，包括 但不限于： 1.公司现行有效的《公司章程》； 2.公司于 2023 年 9 月 6 日发布于巨潮资讯网（www.cninfo.com.cn）的 《第九届董事会第二十七次（临时）会议决议公告》 ...

本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 广东锦龙发展股份有限公司（下称"公司"）因融资需要于近日 在东莞市市场监督管理局办理了所持部分东莞证券股份有限公司（下 称"东莞证券"）股权质押给金融机构的出质登记手续。 截至本公告日，公司共持有东莞证券 60,000 万股股权，占东莞 证券总股本的 40%；处于质押状态的股权为 30,000 万股，占东莞证 券总股本的 20%，公司质押所持东莞证券的股权比例未超过所持东莞 证券股权比例的 50%。 证券代码：000712 证券简称：锦龙股份 公告编号：2023-66 广东锦龙发展股份有限公司 公告 特此公告。 广东锦龙发展股份有限公司董事会 二〇二三年九月十七日 ...

本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 广东锦龙发展股份有限公司（下称"公司"）第九届董事会第二 十八次（临时）会议通知于 2023 年 9 月 13 日以书面形式发出，会议 于 2023 年 9 月 14 日以现场结合通讯方式在公司会议室召开。会议应 出席董事 8 人，实际出席董事 8 人，公司监事列席会议，会议由公司 董事长张丹丹女士主持，符合《公司法》及《公司章程》的规定。会 议审议通过了《关于质押参股公司股权的议案》。同意 8 票，反对 0 票，弃权 0 票。 因融资需要，公司董事会同意公司将所持东莞证券股份有限公司 （下称"东莞证券"）4%的股权质押给广东华兴银行股份有限公司， 同意将所持东莞证券 4%的股权质押给平安银行股份有限公司。 证券代码：000712 证券简称：锦龙股份 公告编号：2023-65 本次股权质押办理完毕后，公司质押所持东莞证券的股权比例不 会超过所持东莞证券股权比例的 50%。 广东锦龙发展股份有限公司 特此公告。 第九届董事会第二十八次（临时）会议决议公告 二〇二三年九月十五日 广东锦龙发展股份有限公司董事会 ...

二、被告中鸿酒店应向原告兴业银行青岛分行、中山证券支付律 师费40万元。 三、驳回原告兴业银行青岛分行、中山证券的其他诉讼请求。 特此公告。 广东锦龙发展股份有限公司董事会 二〇二三年九月十二日 证券代码：000712 证券简称：锦龙股份 公告编号：2023-64 广东锦龙发展股份有限公司 关于控股子公司诉讼事项进展公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 广东锦龙发展股份有限公司（下称"公司"）于2019年12月14 日发布了《关于控股子公司诉讼事项进展公告》（公告编号：2019-73）。 近日，公司收到控股子公司中山证券有限责任公司（下称"中山证券"） 转来的广东省高级人民法院（下称"广东高院"）《民事判决书》[（2020） 粤民初3号]。原告中山证券、兴业银行股份有限公司青岛分行（下称 "兴业银行青岛分行"）诉被告佛山市中鸿酒店投资有限公司（下称 "中鸿酒店"）、中国进出口银行深圳分行金融借款合同纠纷一案， 广东高院判决如下： 一、被告中鸿酒店向原告兴业银行青岛分行、中山证券偿还借款 本金49,100万元及利息、复利、罚息等。 ...

证券代码：000712 证券简称：锦龙股份 公告编号：2023-62 第九届董事会第二十七次（临时）会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 广东锦龙发展股份有限公司（下称"公司"）第九届董事会第二 十七次（临时）会议通知于 2023 年 9 月 4 日以书面形式发出，会议 于 2023 年 9 月 5 日以现场结合通讯方式在公司会议室召开。会议应 出席董事 8 人，实际出席董事 8 人，公司监事列席会议，会议由公司 董事长张丹丹女士主持，符合《公司法》及《公司章程》的规定。会 议审议通过了以下议案： 一、审议通过了《关于向东莞信托有限公司融资的议案》。同意 8 票，反对 0 票，弃权 0 票。 为偿还公司债务，公司董事会同意公司向东莞信托有限公司（下 称"东莞信托"）借款人民币不超过 17.725 亿元，期限不超过 12 个 月，公司以所持有的中山证券有限责任公司（下称"中山证券"）33.88% 股权提供质押担保。公司董事会同意公司与东莞信托签署借款合同等 法律文件。 本次股权质押办理完毕后，公司质押所持中山证券的股权比例不 会超过所持中 ...

关于召开 2023 年第二次临时股东大会的通知 本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 一、召开会议的基本情况 1．股东大会届次：广东锦龙发展股份有限公司（下称"公司"） 2023年第二次临时股东大会。 2．股东大会的召集人：公司董事会。 公司第九届董事会第二十七次（临时）会议审议通过了《关于召 开2023年第二次临时股东大会的议案》。 3．会议召开的合法、合规性：本次股东大会的召开符合有关法 律、行政法规、部门规章、规范性文件、深圳证券交易所业务规则和 《公司章程》的规定。 证券代码：000712 证券简称：锦龙股份 公告编号：2023-63 广东锦龙发展股份有限公司 4．会议召开的日期、时间： （1）现场会议召开时间：2023年9月21日（星期四）14：50。 （2）网络投票时间为：通过深圳证券交易所交易系统进行网络 投票的时间为：2023年9月21日9：15～9：25，9：30～11：30和13： 00～15：00；通过深圳证券交易所互联网投票系统投票的时间为：2023 年9月21日9：15～15：00期间的任意时间。 5．会议的召开方式：本次股 ...

Cash Flow and Financing Activities - The net cash flow from operating activities for the first half of 2023 was -15,917,609.51 CNY, compared to -24,462,363.57 CNY in the same period of 2022, indicating an improvement [12]. - The net cash flow from investing activities was 168,998,211.10 CNY in the first half of 2023, up from 111,748.12 CNY in the first half of 2022, reflecting increased investment returns [13]. - The company raised 2,488,140,000.00 CNY through borrowings in the first half of 2023, compared to 1,085,000,000.00 CNY in the same period of 2022, showing a significant increase in financing activities [13]. - The company reported a cash inflow from financing activities of 2,708,140,000.00 CNY in the first half of 2023, compared to 1,524,000,000.00 CNY in the same period of 2022, indicating robust financing efforts [10]. - The cash outflow for debt repayment in the first half of 2023 was 2,441,799,996.00 CNY, significantly higher than 512,500,000.00 CNY in the first half of 2022, reflecting increased debt servicing [13]. - The net cash flow from financing activities was -153,122,987.87 CNY in the first half of 2023, compared to -53,814,622.58 CNY in the same period of 2022, suggesting increased financial pressure [13]. - The company’s cash flow from operating activities decreased to 222,765.44 CNY in the first half of 2023 from 485,160.93 CNY in the same period of 2022, indicating a decline in operational cash generation [12]. - The company’s cash and cash equivalents decreased by 42,386.28 CNY in the first half of 2023, compared to a decrease of 78,165,238.03 CNY in the same period of 2022, showing a reduced cash outflow [13]. Financial Performance - Total revenue for the reporting period reached ¥54,913,738.86, an increase of 188.24% compared to the same period last year [172]. - Net profit for the reporting period was ¥33,827,269.81, a 137.94% increase from a net loss of ¥89,164,799.40 in the previous year [172]. - Basic earnings per share improved to ¥0.04, up 140.00% from a loss of ¥0.10 per share in the same period last year [172]. - The total comprehensive income for the reporting period was ¥24,277,863.75, a significant increase of 171.50% compared to the previous year [172]. - The company’s total equity increased by 3.10% to ¥1,935,001,196.35 compared to the end of the last fiscal year [172]. - The company reported non-recurring gains and losses totaling -¥1,314,780.23 for the period [175]. Assets and Liabilities - Total assets at the end of the reporting period were ¥7,747,201,106.74, reflecting a 2.19% increase from the previous year [172]. - Total liabilities increased by 1.89% to ¥5,812,199,910.39 compared to the end of the last fiscal year [172]. - The company’s net assets declined by 4.90% to ¥5,179,207,703.95 compared to ¥5,445,810,289.09 at the end of the previous year [200]. - Total on-balance and off-balance sheet assets fell by 4.93% to ¥10,730,489,035.39 from ¥11,286,421,934.97 [200]. Equity and Ratios - The weighted average return on equity rose to 1.79%, an increase of 6.04 percentage points from -4.25% in the previous year [172]. - Liquidity coverage ratio decreased significantly by 194.02 percentage points to 188.31% from 382.33% [200]. - Net stable funding ratio dropped by 22.43 percentage points to 170.83% compared to 193.26% last year [200]. - Risk coverage ratio declined by 38.99 percentage points to 296.07% from 335.06% [200]. - Capital leverage ratio decreased by 1.83 percentage points to 30.71% from 32.54% [200]. - Net capital to net assets ratio fell by 3.80 percentage points to 63.63% from 67.43% [200]. - Net capital to liabilities ratio decreased by 3.77 percentage points to 61.29% from 65.06% [200]. - Net assets to liabilities ratio slightly decreased by 0.16 percentage points to 96.32% from 96.48% [200]. Compliance and Governance - The company has confirmed that all financial statements comply with accounting standards, ensuring accurate reflection of financial status and operational results [24]. - The company guarantees the accuracy and completeness of the semi-annual report, taking legal responsibility for any misrepresentation or omissions [156]. - The company ensures that all board members attended the meeting to review the semi-annual report [161]. Accounting Policies and Practices - The financial statements are prepared based on the company's and its subsidiaries' financial reports, reflecting the overall financial status, operating results, and cash flows of the corporate group [51]. - The company recognizes the income, expenses, and profits of newly acquired subsidiaries from the date of acquisition to the end of the reporting period in the consolidated income statement [52]. - The company assesses the fair value of investment properties quarterly and recognizes changes in fair value in the financial statements [75]. - The company uses the lowest price from the brokerage firms' published price ranges as the fair value for investment properties [75]. - The company measures financial assets at amortized cost if they meet specific criteria related to cash flow collection and asset sale [59]. - The company evaluates credit risk for financial instruments at each balance sheet date to determine expected credit losses [65]. - The company recognizes significant impairment losses for individual receivables based on the present value of expected future cash flows [66]. - The company adjusts the capital reserve and retained earnings based on the difference between the disposal price and the net asset share of subsidiaries during partial disposals [55]. - The company capitalizes borrowing costs when certain conditions are met, including interruptions in the construction or production of qualifying assets lasting over 3 months [122]. - The company measures intangible assets at cost upon acquisition [81]. - The company recognizes internal research and development expenditures as intangible assets when specific criteria are satisfied, including technical feasibility and the ability to use or sell the asset [84]. - The company applies a percentage for bad debt provision based on the aging of receivables, with 100% provision for receivables over 5 years old [89]. - The company uses a perpetual inventory system for inventory valuation [92]. - The company determines the fair value of financial assets and liabilities according to relevant accounting standards, including impairment assessments for loans and financial guarantees [86]. - The company recognizes contract assets and liabilities based on the relationship between performance obligations and customer payments [114]. - The company applies straight-line amortization for intangible assets with a finite useful life, while indefinite-lived intangible assets are not amortized [108]. - The company uses the average method for depreciation across various asset categories, with annual depreciation rates ranging from 1.90% to 31.66% [104]. - The company recognizes expected liabilities when certain conditions are met, including the existence of a range of possible expenditures [117]. - The company has incurred capital expenditures for the acquisition or production of capitalizable assets, including cash payments and the transfer of non-cash assets [123]. - The estimated useful life of intangible assets includes 10 years for Zhongshan Securities website and trading seat fees, 5 years for software, and 48 years and 3 months for land use rights [124]. - Impairment testing is conducted for long-term assets when there are indications of impairment, with recoverable amounts being the higher of fair value less costs to sell and present value of future cash flows [125]. - Goodwill and intangible assets with indefinite useful lives undergo annual impairment testing [126]. - Government grants received are classified as either asset-related or income-related, with asset-related grants reducing the carrying amount of the related asset or recognized as deferred income [136][139]. - Income-related government grants are recognized as deferred income and accounted for in the period when the related costs or losses are recognized [139]. - The company must differentiate between asset-related and income-related portions of government grants for accounting purposes [139]. - The company recognizes employee benefits based on the fair value of non-monetary benefits provided to employees [130]. - The company confirms employee compensation liabilities for termination benefits when it cannot unilaterally withdraw from the plan [131]. - The company must recognize provisions for expected liabilities when future outflows of economic benefits are probable and can be reliably measured [132]. Business Operations - The company is actively involved in business expansion and investment consulting services, as indicated by its updated business scope [21]. - The company has undergone several changes in its legal representation and business scope over the years, reflecting its evolving operational strategy [21]. - The company has established a framework for recognizing government subsidies, ensuring compliance with relevant conditions and accounting practices [20].

证券代码：000712 证券简称：锦龙股份 公告编号：2023-59 广东锦龙发展股份有限公司 股票交易异常波动公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 一、股票交易异常波动的情况介绍 广东锦龙发展股份有限公司（证券代码：000712，证券简称：锦 龙股份，下称"公司"）股票连续两个交易日内（2023 年 8 月 25 日、 8 月 28 日）日收盘价格涨幅偏离值累计达到 20%，属于《深圳证券 交易所交易规则》规定的股票交易异常波动情形。 二、公司关注并核实的相关情况 4．公司及公司控股股东、实际控制人不存在关于公司的应披露 而未披露的重大事项，或处于筹划阶段的重大事项。 5．公司控股股东、实际控制人在公司股票异常波动期间未买卖 公司股票。 1 三、不存在应披露而未披露信息的说明 公司董事会确认，公司目前没有任何根据《深圳证券交易所股票 上市规则》等有关规定应予以披露而未披露的事项或与该事项有关的 筹划、商谈、意向、协议等；董事会也未获悉公司有根据《深圳证券 交易所股票上市规则》等有关规定应予以披露而未披露的、对公司股 票交易价格产生较大影响的信 ...

关于股东股份质押的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完 整，没有虚假记载、误导性陈述或者重大遗漏。 广东锦龙发展股份有限公司（下称"本公司"）近日接到股东朱 凤廉女士有关办理股份质押的通知。具体情况如下： 一、股东股份质押基本情况 2．股东股份累计质押情况 | | | | | | | | 已质押股份 | | 未质押股份 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | 情况 | | 情况 | | | | | | 本次质押前 | 本次质押后 | | 占公司 | 已质 | | 未质 | | | 股东 | 持股数量 | 持股 | 质押股份数 | 质押股份数 | 占其所持 | 总股本 | 押股 | 占已 | 押股 | 占未 | | 名称 | | 比例 | 量 | 量 | 股份比例 | 比例 | 份限 | 质押 | 份限 | 质押 | | | | | | | | | 售和 | 股份 | 售和 | 股份 | | | | | | | | | 冻结 | 比例 | 冻结 | 比例 ...

本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 广东锦龙发展股份有限公司（下称"公司"）第九届董事会第二 十五次（临时）会议通知于 2023 年 8 月 13 日以书面形式发出，会议 于 2023 年 8 月 14 日以现场结合通讯方式在公司会议室召开。会议应 出席董事 8 人，实际出席董事 8 人，公司监事列席会议，会议由公司 董事长张丹丹女士主持，符合《公司法》及《公司章程》的规定。会 议审议通过了《关于向广东景天物业管理有限公司借款的议案》。同 意 8 票，反对 0 票，弃权 0 票。 因公司流动资金周转的需要，公司董事会同意公司向广东景天物 业管理有限公司借款人民币 1500 万元，期限 3 个月。公司董事会同 意授权公司董事长就公司本次借款事项代表公司签署《借款合同》等 法律文件。 本议案不属于关联交易。本议案在董事会审议权限内，无需提交 股东大会审议。 特此公告。 证券代码：000712 证券简称：锦龙股份 公告编号：2023-57 广东锦龙发展股份有限公司董事会 广东锦龙发展股份有限公司 第九届董事会第二十五次（临时）会议决议公告 二〇二三年八月 ...