香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而 產生或因依賴該等內容而引致的任何損失承擔任何責任。 MUYUAN FOODS CO., LTD. 牧 原 食 品 股 份 有 限 公 司 （於中華人民共和國註冊成立的股份有限公司） （股份代號: 2714） 海外監管公告 本公告乃根據香港聯合交易所有限公司證券上市規則第13.10B條刊發。 根據中華人民共和國的有關法例規定，牧原食品股份有限公司（「本公司」）在巨 潮資訊網（www.cninfo.com.cn）刊發了以下公告。茲載列如下，僅供參閱。 中國，河南省南陽市，2026年3月27日 於本公告日期，本公司董事會成員包括：(i)執行董事秦英林先生、曹治年先生及楊瑞華 女士；(ii)非執行董事錢瑛女士及蘇黨林先生；及(iii)獨立非執行董事周明笙先生、閻磊 先生及馮根福先生。 牧原食品股份有限公司 关于董事会对独立董事独立性自查情况的专项报告 根据证监会《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 ...

Core Viewpoint - The report evaluates the performance of the accounting firm Rongcheng CPA for the year 2024, highlighting its adherence to professional standards and the effectiveness of its audit processes [1][4]. Group 1: Basic Information of the Accounting Firm - Rongcheng CPA, established in August 1988 and restructured in December 2013, is one of the earliest firms authorized to provide securities services in China [1]. - As of December 31, 2024, Rongcheng CPA has 212 partners and 1,552 registered accountants, with 781 having signed securities service audit reports [2]. Group 2: Appointment Process of the Accounting Firm - The company held meetings on April 2, 2024, and April 24, 2024, to approve the appointment of Rongcheng CPA as the auditing firm for the fiscal year 2024 [2]. Group 3: Performance of the Accounting Firm in 2024 - Rongcheng CPA conducted audits on the company's financial reports and internal controls, concluding that the financial statements fairly reflect the company's financial position and results for the year [2][3]. - The firm provided a standard unqualified opinion on the internal control audit, demonstrating its thoroughness in evaluating significant internal control processes [2]. Group 4: Supervision by the Board Audit Committee - The Board Audit Committee reviewed the qualifications of Rongcheng CPA, confirming its professional capability and compliance with relevant regulations [3]. - The committee engaged in discussions with the firm during the annual report audit period, ensuring timely and accurate audit reporting [4]. Group 5: Overall Evaluation - The Board Audit Committee commended Rongcheng CPA for its adherence to independence, objectivity, and professionalism in conducting audits, successfully completing the financial report and internal control audits for 2024 [4].

Group 1 - The company has appointed KPMG Huazhen as the auditing firm for its 2024 financial report and internal control audit [1][2] - KPMG Huazhen was established in Beijing on August 18, 1992, and has been operating since August 1, 2012, with a total of 241 partners and 1,309 registered accountants as of December 31, 2024 [1] - The company held board meetings on August 29, 2024, and September 20, 2024, to approve the appointment of KPMG and received prior approval from independent directors [2] Group 2 - The company signed an audit service agreement with KPMG on November 6, 2024, and KPMG conducted the audit in accordance with Chinese CPA auditing standards [2][3] - KPMG assessed the company's financial report and internal control effectiveness, and provided opinions on the use of raised funds and related party transactions [2] - The company evaluated KPMG's qualifications, independence, and audit quality, concluding that KPMG met the requirements for the annual report audit [3]

Core Viewpoint - The evaluation report assesses the performance of Rongcheng Accounting Firm for the 2024 fiscal year, highlighting its qualifications, operational records, resource allocation, quality management, audit work plans, information security management, and risk-bearing capacity [1][2][3][4][5][6][7][8] Group 1: Qualifications - Rongcheng Accounting Firm, established in 1988 and restructured in 2013, is one of the earliest firms authorized to provide securities services in China, with 212 partners and 1,552 registered accountants as of December 31, 2024 [1] - The firm has a significant number of professionals experienced in auditing, with 781 accountants having signed securities service audit reports [1] Group 2: Operational Records - In 2023, Rongcheng's total revenue was 287.22 million yuan, with audit business revenue at 274.87 million yuan and securities and futures business revenue at 149.86 million yuan [2] - The firm audited 394 listed companies in 2023, with total audit fees amounting to 48.84 million yuan, primarily serving clients in manufacturing and information technology sectors [2] Group 3: Resource Allocation - The firm has a dedicated audit team with members experienced in auditing listed companies and state-owned enterprises, particularly in the pharmaceutical industry [3] - A comprehensive support system is in place, including experts in various fields such as tax, risk management, and sustainable development [3] Group 4: Quality Management - Rongcheng has established a quality management system that includes consultation procedures, mechanisms for resolving professional disagreements, and internal quality reviews [5][6] - The firm has not identified any quality management defects in the past year, indicating effective execution of quality management measures [6] Group 5: Audit Work Plan - The audit work plan for 2024 focuses on key areas such as revenue recognition, sales expenses, and accounts receivable credit losses, ensuring compliance with the company's reporting timeline [6] Group 6: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6] Group 7: Risk-Bearing Capacity - Rongcheng has purchased professional liability insurance with a cumulative compensation limit of no less than 200 million yuan, demonstrating its commitment to investor protection [7] - The firm is currently involved in a civil lawsuit related to securities false statements, which is under appeal [8]

Core Viewpoint - The report evaluates the performance of Ernst & Young Huaming in auditing Shanghai Fosun Pharmaceutical Group Co., Ltd. for the fiscal year 2024, highlighting the firm's qualifications, service quality, and compliance with regulatory standards [1][9]. Group 1: Qualifications - Ernst & Young Huaming was established in September 1992 and transitioned to a special general partnership in August 2012, with its headquarters located in Beijing [1]. - As of December 31, 2023, the firm has 251 partners and over 1,700 certified public accountants, with more than 24.38 billion RMB in revenue from securities-related services [2]. Group 2: Service and Quality Management - The firm audited 137 A-share listed companies in 2023, generating a total audit fee of 9.05 billion RMB, primarily from sectors such as manufacturing, finance, and real estate [2]. - Ernst & Young Huaming has established a comprehensive quality management system that adheres to both national and international standards, ensuring effective implementation of quality management measures [4][6]. Group 3: Risk Management and Information Security - The firm has a robust risk management framework, including a professional opinion divergence resolution mechanism and a consultation memorandum system to document significant issues [5][6]. - Information security management responsibilities are clearly defined in the engagement contract, with systematic controls for document management and confidentiality [7][8]. Group 4: Audit Execution and Communication - Ernst & Young Huaming has dedicated audit teams with extensive experience in the pharmaceutical industry, ensuring tailored audit plans that meet the company's specific needs [6]. - The firm effectively communicated with the company's management regarding audit plans, risk assessments, and findings, resulting in a standard unqualified audit report [9].

Core Viewpoint - The company has engaged Deloitte Huayong as its domestic audit firm and Deloitte Hong Kong as its overseas audit firm for the 2024 fiscal year, evaluating their compliance and effectiveness in fulfilling their duties [1][2]. Qualification Conditions - Deloitte Huayong has been operating since 1993 and was transformed into a special general partnership in 2012, with a registered address in Shanghai [1]. - Deloitte Huayong holds a practicing certificate approved by the Ministry of Finance and is authorized to conduct audits for H-share companies [2]. - The firm reported a total audited business income of RMB 4.1 billion in 2023, with audit service income of RMB 3.2 billion and securities service income of RMB 600 million [2]. Professional Record - Key partners and signing accountants have extensive experience, with the project partner Yang Juleng having over 16 years in audit services and the signing accountant Sun Weiqin having over 12 years [3][4]. - Deloitte Hong Kong has been registered as a public interest entity auditor since October 2019 and has obtained a temporary audit business license for mainland China [3]. Quality Management Level - Deloitte Huayong has established a comprehensive quality management system to ensure compliance with legal and professional standards [6][7]. - The firm implements a partner-led audit delivery model to enhance audit quality and has a clear mechanism for resolving disagreements among team members [7][8]. Work Plan - The audit plan for the year was comprehensive and operationally strong, focusing on key areas such as revenue recognition and asset impairment [10]. - Deloitte Huayong and Deloitte Hong Kong effectively communicated with the audit committee and completed all tasks on time [10]. Human and Other Resource Allocation - A dedicated audit team with extensive experience in the biopharmaceutical industry was assigned, ensuring that all team members hold relevant professional qualifications [10][11]. Information Security Management - The company has set specific clauses in the contract regarding information security responsibilities and has obtained ISO27001 certification for its information security management system [11]. Risk Bearing Capacity Level - Deloitte Huayong has a professional liability insurance coverage exceeding RMB 200 million, meeting regulatory requirements [11].

Core Viewpoint - The company has evaluated the performance of Tianzhi International Accounting Firm as the auditor for the 2024 annual report, concluding that the firm meets compliance and maintains independence, diligence, and fair expression of opinions. Group 1: Qualifications - Tianzhi International was established in December 1988 and is a large comprehensive consulting institution focused on audit assurance, capital market services, management consulting, and more [1] - The firm has obtained various qualifications, including securities and futures business qualifications, and is registered with the PCAOB in the United States [2] - As of December 31, 2024, Tianzhi International has 89 partners and 1,165 registered accountants, with 414 having signed securities service audit reports [2] Group 2: Professional Record - In the past three years, Tianzhi International has faced 0 criminal penalties, 1 administrative penalty, 9 supervisory measures, 7 self-regulatory measures, and 3 disciplinary actions [3][4] - Key project partners and signing accountants have not faced any criminal penalties or significant administrative actions in the last three years [4] Group 3: Quality Management Level - Tianzhi International has established a comprehensive consultation and opinion dispute resolution mechanism to address difficulties or disputes during the audit process [5] - The firm implements internal review procedures, including reviews by field supervisors, project managers, and project partners to ensure compliance with auditing standards [5] - An independent review process is in place, requiring external professionals to evaluate significant judgments made by the project team [5] Group 4: Work Plan - The audit work plan is comprehensive, reasonable, and operationally feasible, focusing on key areas such as revenue recognition, cost accounting, and asset impairment [6] Group 5: Resource Allocation - The project team consists of a project partner, project manager, field supervisor, and other audit personnel, all selected based on their professional competence and experience [6] Group 6: Information Security Management - Tianzhi International adheres to agreements regarding information security and confidentiality, implementing management procedures to enforce these policies [6] Group 7: Risk Management Capability - The firm has accumulated sufficient professional risk funds and purchased professional insurance with a cumulative compensation limit of no less than 200 million [7] - There have been no civil liabilities incurred due to professional conduct in the past three years [7]

Core Viewpoint - The evaluation report indicates that the accounting firm, Shanghui, is qualified and capable of fulfilling its auditing responsibilities for Hainan Mining Co., Ltd. in 2024, maintaining independence and diligence in expressing opinions [7]. Group 1: Qualifications - Shanghui was established on December 27, 2013, and holds a valid practicing certificate approved by the Ministry of Finance, allowing it to conduct audits for A-share companies [1]. - The firm has registered for securities service business according to relevant regulations [1]. Group 2: Financial Performance - The total audited revenue for Shanghui in 2024 is RMB 683 million, with audit business revenue at RMB 479 million and securities business revenue at RMB 204 million [2]. - Shanghui has 72 listed company audit clients, with total audit fees for annual reports amounting to RMB 81 million [2]. Group 3: Professional Team - The chief partner of Shanghui is Zhang Xiaorong, with a total of 112 partners and 553 registered accountants, of which 185 have signed securities service audit reports [2]. - The signing project partner, Guo Xiuqi, has been providing audit services to the company since 2021, while the signing registered accountant, Wang Yuanyuan, has been with the firm since 2020 [2]. Group 4: Quality Control - Shanghui has implemented a comprehensive quality review process, including internal reviews and independent project quality reviews, ensuring the adequacy and appropriateness of audit procedures [5]. - The firm has established a monitoring and rectification committee responsible for overseeing the quality management system [5]. Group 5: Risk Management - Shanghui has developed internal management systems addressing risk assessment, governance, and ethical requirements, forming a complete quality management system [6]. - The firm has a professional insurance coverage of RMB 100 million and has not faced any civil lawsuits related to its professional conduct in the past three years [7]. Group 6: Overall Assessment - The evaluation concludes that Shanghui's qualifications are compliant and effective, ensuring independence and diligence in its auditing responsibilities for 2024 [7].

Core Viewpoint - The report from the Audit Committee of Zhejiang Dongjing Electronics Co., Ltd. evaluates the performance of the accounting firm Lixin in 2024, confirming its compliance with auditing standards and the effectiveness of internal controls [1][3]. Group 1: Basic Information of the Accounting Firm - Lixin Certified Public Accountants, founded in 1927, is a member of the international accounting network BDO and has a registered address in Shanghai [1]. - As of the end of 2024, Lixin has 296 partners, 2,498 registered accountants, and a total of 10,021 employees, with 743 accountants having signed securities service audit reports [2]. - Lixin's business revenue for 2024 is reported at 5.001 billion yuan, with audit business revenue at 3.516 billion yuan and securities business revenue at 1.765 billion yuan [2]. Group 2: Appointment Process of the Accounting Firm - The company approved the reappointment of Lixin as the auditing firm for 2024 during the board meeting on April 16, 2024, and this decision was ratified at the shareholders' meeting on May 20, 2024 [2]. Group 3: Performance of the Accounting Firm - Lixin concluded that the company's financial statements were prepared in accordance with accounting standards and fairly reflect the financial position as of December 31, 2024, along with the operational results and cash flows for the year [3]. - The audit report issued by Lixin was a standard unqualified opinion, indicating effective internal controls over financial reporting [3]. Group 4: Supervision by the Audit Committee - The Audit Committee conducted a thorough review of Lixin's qualifications and performance, confirming its capability to provide auditing services that meet the company's requirements [4]. - The committee engaged in discussions with Lixin regarding the audit scope, key timelines, personnel arrangements, and audit focus areas, ensuring effective communication throughout the audit process [4]. Group 5: Overall Evaluation - The Audit Committee emphasized Lixin's commitment to an independent audit process, showcasing professionalism and adherence to auditing standards, and successfully completed the audit of the 2024 annual report [5].

Core Viewpoint - The report evaluates the performance of Deloitte Huayong as the auditor for Qingdao Huijintong Electric Equipment Co., Ltd. for the year 2024, concluding that Deloitte Huayong meets compliance and independence standards while demonstrating diligence and fairness in its opinions [1][2]. Group 1: Auditor Qualifications - Deloitte Huayong, established in February 1993, is a special general partnership with a registered address in Shanghai and holds a valid practicing certificate approved by the Ministry of Finance [1]. - The firm has extensive experience in securities services, having provided audit services for 58 listed companies in 2023, with total audited business revenue of RMB 4.1 billion, including RMB 3.2 billion from audit services and RMB 600 million from securities services [2]. Group 2: Personnel Information - The project partner and signing CPA, Wang Lixin, has nearly 20 years of professional service experience and will provide audit services starting in 2024 [3]. - Another signing CPA, Zhang Zhuo, has over 10 years of experience, while the quality control reviewer, Yin Lili, has nearly 20 years of experience in the securities service industry [3]. Group 3: Integrity Records - The project partner and signing CPAs have not faced any criminal or administrative penalties in the past three years, nor have they been subject to regulatory measures from securities supervision authorities [4]. Group 4: Quality Management Level - Deloitte Huayong has established a comprehensive quality management system in compliance with legal and professional standards, ensuring the effective execution of audit responsibilities [4][5]. - The firm implements a partner-led audit delivery model to enhance audit quality and has a clear mechanism for resolving disagreements among team members [5][6]. Group 5: Project Quality Review - The firm has a structured internal review process, including detailed reviews of work papers and quality assessments by qualified personnel independent of the audit team [6][7]. Group 6: Risk Management and Insurance - Deloitte Huayong has a professional liability insurance coverage exceeding RMB 200 million, ensuring investor protection [10]. Group 7: Change of Auditor - The company has decided to change its auditor from Zhongtianyun to Deloitte Huayong to enhance the independence and objectivity of the audit process, following a thorough communication process with the previous auditor [12].