中航直升机股份有限公司财务公司关联交易专项说明及审计报告（2025年度）

中航直升机股份有限公司财务公司关联交易专项说明详解

中航直升机股份有限公司涉及财务公司关联交易专项说明——投资者深度解读

报告重点摘要

本报告由大信会计师事务所出具，专项针对中航直升机股份有限公司（简称“中直股份”）2025年度与财务公司之间存款、贷款等金融业务的关联交易情况进行审核。
报告涵盖了2025年12月31日合并及母公司资产负债表、利润表、现金流量表、股东权益变动表及相关附注，并专项审核了与财务公司业务汇总表。
大信会计师事务所于2026年3月26日出具了本专项说明，确认与财务公司业务汇总表在所有重大方面公允反映了相关金融业务情况。

对股东及投资者的重要信息与潜在影响

管理层与治理层责任明确：公司管理层负责确保与财务公司业务汇总表的真实性、准确性和完整性，治理层则负责监督其编制过程。这体现出公司治理结构的规范性，有利于增强投资者信心。
注册会计师的独立审核：会计师事务所按照中国相关鉴证业务准则，实施了包括询问、核对、抽查等必要的审核程序，确保信息披露真实可靠。这种独立性和专业性对提升公司透明度和合规性至关重要。
审核意见为“无保留意见”：报告明确表示，相关汇总表在所有重大方面公允反映了中直股份与财务公司的存款、贷款等金融业务情况。这意味着未发现重大错报或异常事项，对投资者而言是积极信号。
信息披露的重要性：报告特别声明，该专项说明仅用于中直股份年度报告披露，并作为必备文件对外发布。这保证了信息的公开透明，有助于投资者做出更明智的决策。
价格敏感度分析：本次专项审核未发现重大异常或风险事项，意味着中直股份在与关联方财务公司的金融业务中未出现影响公司业绩或资产安全的负面消息，从而降低了潜在的股价波动风险。

详细内容解读

本专项说明基于对中直股份2025年年度财务报表的全面审计，并对与财务公司关联交易的存款、贷款等金融业务进行了专项审核。管理层负责编制、确保汇总表真实准确，治理层负责监督。注册会计师依据《中国注册会计师其他鉴证业务准则》，实施了包括询问、核查文件、抽查会计记录等程序，确保数据的公允性和完整性。

审核意见为“无保留意见”，即所披露的与财务公司发生的存贷款、金融业务在所有重大方面公允反映实际情况。报告强调，投资者应结合已审计财务报表一并阅读本专项说明，以全面了解公司与关联方的金融往来。这种合规性、透明度及独立审查结果，对于市场和投资者而言都是正面信号，有助于稳定市场预期，降低不确定性。

最终，大信会计师事务所同意将该专项说明作为年度报告必备文件随同披露，进一步提升了信息披露的规范性和公开性。

投资者特别提示

本次专项说明未发现重大财务风险或异常，有助于提升市场信心。
公司与财务公司之间的金融业务在规范、透明的基础上进行，短期内不太可能出现对股价产生重大不利影响的事项。
建议投资者结合公司年度财务报表与本专项说明一并综合分析公司财务健康状况。

免责声明： 本文基于中航直升机股份有限公司公开披露文件整理，仅供投资者参考，不构成任何投资建议。投资有风险，决策需谨慎。

English Version

AVIC Helicopter Co., Ltd. Special Explanation on Related Transactions with Finance Company — Investor Detailed Analysis

Key Highlights

This report is issued by Wuyige Certified Public Accountants LLP, specifically auditing the related-party transactions between AVIC Helicopter Co., Ltd. (“AVIC Helicopter”) and its finance company in 2025, including deposits, loans, and other financial services.
The report covers consolidated and parent company balance sheets, income statements, cash flow statements, changes in equity, and notes as of December 31, 2025, and includes a special review of the summary table of business with the finance company.
On March 26, 2026, the firm issued an unqualified opinion, confirming the summary table fairly reflects the financial transactions with the finance company in all material aspects.

Important Information for Shareholders & Potential Price Sensitivity

Clear Management and Governance Responsibilities: The management is responsible for the truthfulness, accuracy, and completeness of the summary, with governance oversight. This robust structure boosts investor confidence.
Independent CPA Review: The audit was conducted per Chinese attestation standards, involving inquiries, document checks, and sample testing, ensuring reliable information disclosure.
Unqualified Audit Opinion: The report explicitly states the summary table fairly reflects all major deposit, loan, and financial transactions with the finance company. No major misstatements or anomalies were found—a positive for investors.
Transparency in Disclosure: The report is for public disclosure as part of the annual report, ensuring information openness and aiding investor decision-making.
Price Sensitivity Assessment: No major irregularities or risk events were identified, suggesting AVIC Helicopter’s related-party financial business does not pose material risks to performance or asset safety, reducing volatility risk.

Detailed Analysis

The special explanation is based on the audit of 2025 annual financial statements and a focused review of related-party transactions with the finance company. Management prepares and ensures the accuracy of the summary; governance supervises; CPAs independently audit per standards, using multiple verification procedures.

The unqualified opinion means the disclosed financial business with the finance company reflects the true situation. Investors are advised to read this statement together with the audited financials for a comprehensive understanding of the company’s related-party dealings. The compliance, transparency, and independent review are positive signals, supporting market stability and reducing uncertainty.

The CPA firm consents to this report being an essential public disclosure document, further ensuring regulatory compliance and openness.

Investor Reminders

No significant financial risks or irregularities found, supporting market confidence.
Related-party financial business is conducted on a regulated and transparent basis, making major negative share price impacts unlikely in the short term.
Investors are advised to analyze both the annual financial statements and this special explanation for an informed view of financial health.

Disclaimer: This article is based on publicly disclosed documents of AVIC Helicopter Co., Ltd. and is for informational purposes only. It does not constitute investment advice. Investment involves risks; please make decisions carefully.