湖南发展: 天健会计师事务所对于交易标的业绩真实性的专项核查意见

Core Viewpoint - The audit report confirms the authenticity of the financial performance of the target companies involved in the major asset restructuring of Hunan Energy Group Development Co., Ltd. for the period from 2023 to March 2025, with no reservations noted in the audit findings [1][2]. Group 1: Audit Findings - The audit firm conducted a thorough examination of the financial statements of the target companies, issuing unqualified audit reports for each entity involved [1]. - Specific attention was given to the revenue recognition practices of the target companies, which were identified as having fraud risk, and significant transactions were assessed as having special risk [2]. - No anomalies were found in revenue recognition, cost transfer, expense recognition, or significant transactions, indicating that there were no manipulations of accounting profits to meet or evade regulatory requirements [2].