中航直升机股份有限公司财务公司关联交易专项说明——投资者视角深度解读

报告核心要点

• 大信会计师事务所（特殊普通合伙）对中航直升机股份有限公司（简称“中直股份”）2025年度与财务公司关联交易的存款、贷款等金融业务进行了专项审核。
• 审核涵盖了2025年12月31日的合并及母公司资产负债表、利润表、现金流量表、股东权益变动表以及财务报表附注。
• 审核意见：中直股份编制的财务公司业务汇总表符合相关规定，在所有重大方面公允反映了涉及财务公司关联交易的存款、贷款等金融业务情况。
• 专项说明明确指出，该报告仅用于中直股份年度报告披露，不得用于其他目的。

投资者及股东需重点关注事项

• 关联金融业务透明度：公司与财务公司的存款、贷款等金融业务情况经过审计，未发现重大错报，显示公司关联交易管理规范。
• 合规风险：报告严格按照《上海证券交易所上市公司自律监管指引第5号——交易与关联交易》（2025年3月修订）编制，有助于提升公司治理透明度，减少潜在合规风险。
• 财务稳健性：通过与财务公司业务汇总表和已审计财务报表一同阅读，投资者可更全面了解公司资金运作与内部交易情况，增强对公司财务稳健性的信心。
• 使用限制：报告仅供年度报告披露时使用，不得用于其他目的。会计师事务所已同意将报告作为年度报告必备文件对外披露。

潜在影响及价格敏感信息分析

• 本报告显示公司在与财务公司的关联交易上管理严格，风险控制有效，未发现重大错报，维护了投资者信心。
• 若历史存在关联交易不规范或信息披露不充分，相关审核结果可能对公司估值和市场信心产生重大影响。
• 本次专项说明确认业务情况公允、合规，短期内有望消除市场对公司关联交易的疑虑，提升透明度，有利于股价表现。

细节补充

• 报告由大信会计师事务所（特殊普通合伙）出具，注册会计师签字，时间为2026年3月26日。
• 报告涉及财务公司业务汇总表必须与已审计财务报表一同阅读，以便更好理解公司的资金流动和关联交易。
• 公司治理层负责监督业务汇总表的编制，管理层负责保证其真实、准确、完整。
• 会计师根据《中国注册会计师其他鉴证业务准则第3101号》执行审核程序，包括询问、核对资料、抽查会计记录。

结论

本专项说明报告显示，中航直升机股份有限公司在与财务公司关联交易方面管理规范、风险可控，信息披露充分。该报告有助于提升公司治理透明度和投资者信心，属于价格敏感信息，投资者应重点关注。

免责声明：本文仅基于大信会计师事务所出具的专项说明进行解读，不构成任何投资建议。投资者应结合公司其他公开信息和自身风险偏好，审慎决策。

English Version

AVIC Helicopter Co., Ltd. Related Financial Company Transactions Special Report—Investor Perspective In-Depth Review

Key Highlights of the Report

• WUYIGE Certified Public Accountants LLP audited AVIC Helicopter Co., Ltd. (“AVIC Helicopter”)’s 2025 annual related financial company transactions, including deposits, loans, and other financial business.
• The audit covered the consolidated and parent company balance sheets as of December 31, 2025, profit statements, cash flow statements, shareholder equity changes, and financial statement notes.
• Audit opinion: The financial company transaction summary table prepared by AVIC Helicopter meets relevant requirements and fairly reflects the deposits, loans, and other financial business related to financial company transactions in all material respects.
• The special statement clearly indicates that the report is for annual report disclosure only and cannot be used for other purposes.

Important Matters for Investors and Shareholders

• Transparency in Related Financial Business: The company’s deposits and loans with financial companies have been audited with no material misstatements found, indicating sound management of related transactions.
• Compliance Risk: The report is prepared strictly in accordance with the Shanghai Stock Exchange’s guidelines for listed company transaction and related transactions (revised March 2025), enhancing corporate governance transparency and reducing potential compliance risk.
• Financial Stability: By reading the financial company transaction summary table together with the audited financial statements, investors gain a comprehensive understanding of the company’s capital operations and internal transactions, strengthening confidence in the company’s financial stability.
• Usage Limitation: The report is for annual report disclosure only and not for other purposes. The auditing firm has agreed to include this report as a mandatory file for the annual report disclosure.

Potential Impact and Price-Sensitive Information Analysis

• This report demonstrates rigorous management and effective risk control in related financial company transactions, with no material misstatements, maintaining investor confidence.
• If there were prior concerns about irregular related transactions or insufficient disclosure, the audit results could significantly impact valuation and market confidence.
• This special statement confirms fair and compliant business practices, likely to alleviate market doubts about related transactions in the short term, enhance transparency, and support share price performance.

Supplementary Details

• The report is issued by WUYIGE Certified Public Accountants LLP, signed by certified public accountants, dated March 26, 2026.
• The financial company transaction summary table must be read together with the audited financial statements for a better understanding of AVIC Helicopter’s cash flow and related transactions.
• The governance team supervises the preparation of the summary table, and management is responsible for ensuring its truthfulness, accuracy, and completeness.
• The auditors performed procedures in accordance with the Chinese CPA attestation standards, including inquiries, document verification, and sampling of accounting records.

Conclusion

This special report shows AVIC Helicopter Co., Ltd. has sound management and risk control on related financial company transactions, with full information disclosure. The report enhances corporate governance transparency and investor confidence, and is price-sensitive information investors should pay close attention to.

Disclaimer: This article is based solely on the special report issued by WUYIGE Certified Public Accountants LLP and does not constitute any investment advice. Investors should make prudent decisions based on other public information and their own risk preferences.

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