法尔胜: 非经常性损益审核报告（中兴华核字（2025）第020104号）

Core Viewpoint - The report provides a special audit opinion on the non-recurring gains and losses of Jiangsu Farsen Co., Ltd. for the last three years and the current period, confirming that the financial statements are prepared in accordance with regulatory requirements and accurately reflect the company's non-recurring gains and losses [2]. Group 1 - The audit was conducted by Zhongxinghua Certified Public Accountants LLP, which confirms the responsibility of the management of Jiangsu Farsen to ensure the authenticity, legality, and completeness of the non-recurring gains and losses statement [2]. - The audit followed the relevant provisions of Chinese CPA auditing standards, ensuring compliance with ethical guidelines and obtaining reasonable assurance that the non-recurring gains and losses statement is free from material misstatement [2]. - The audit concluded that the non-recurring gains and losses statement prepared by Jiangsu Farsen is fair and in accordance with the China Securities Regulatory Commission's guidelines [2].