中信建投证券股份有限公司 关于中节能铁汉生态环境股份有限公司 与中国节能环保（香港）财资管理有限公司 签署《金融服务协议》暨关联交易的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐人"）作 为中节能铁汉生态环境股份有限公司（以下简称"节能铁汉"或"公司"）2022 年以简易程序向特定对象发行股票并在创业板上市的保荐人，根据《证券发行上 市保荐业务管理办法》《深圳证券交易所创业板股票上市规则》《深圳证券交易 所上市公司自律监管指引第 2 号——创业板上市公司规范运作》等相关法律、法 规和规范性文件的规定，对节能铁汉与中国节能环保（香港）财资管理有限公司 （以下简称"财资公司"）签署《金融服务协议》进行了审慎核查，发表核查意 见如下： 一、关联交易概述 公司 2025 年 5 月 30 日召开的第五届董事会第二十四次（临时）会议审议通 过了《关于与中国节能环保（香港）财资管理有限公司签署 <金融服务协议> 暨关 联交易的议案》。公司第五届独立董事第四次专门会议，审议通过了该事项。 财资公司系公司控股股东中国节能的三级子公司，本次交易构成关联交易。 何亮先生、杨凯华先生、莫夏泉先生、董学刚先生 ...

Core Viewpoint - The independent financial advisor, Huatai United Securities, conducted a special review of the financial service agreement between China National Materials International Engineering Co., Ltd. and China National Building Material Group Financial Co., Ltd., confirming the completeness of the agreement and the effective execution of risk control measures [1][6]. Summary by Sections Financial Service Agreement Main Content and Terms - The agreement includes deposit services, settlement services, comprehensive credit services, and other financial services provided by the financial company to the company [2]. - The maximum daily deposit balance for the years 2023, 2024, and 2025 is set at RMB 4.5 billion, RMB 5.5 billion, and RMB 6.5 billion respectively [2]. - The comprehensive credit balance for the same years is capped at RMB 6.1 billion, RMB 6.8 billion, and RMB 7.5 billion respectively [2]. - Fees for other financial services are limited to RMB 300 million for each of the three years [2]. Execution Status of the Agreement - As of December 31, 2024, the company's deposit balance with the financial company was RMB 3.599 billion, and the comprehensive credit limit was RMB 6.445 billion [4]. - The short-term and long-term borrowings utilized were RMB 423 million and RMB 765 million respectively, with unused credit limits amounting to RMB 4.478 billion [4]. - The company's deposit and loan activities were conducted in accordance with the financial service agreement, supporting the company's operational needs without affecting normal production [4]. Risk Control Measures and Execution Status - The company established a risk disposal leadership group and a risk reporting system to manage financial risks associated with deposits and loans [5]. - A risk assessment report was prepared based on the financial company's audited financial statements, and a risk disposal plan was developed in case of significant risks [5]. - The company conducted evaluations of the financial company's qualifications and risk status, issuing a risk assessment report for the financial company for 2024 [6]. Independent Financial Advisor's Review Opinion - The independent financial advisor confirmed that the financial service agreement's terms are complete, the execution of the agreement is satisfactory, and the risk control measures are effectively implemented [6].