国家电投集团水电股份有限公司2025年度财务公司关联交易专项说明及审计报告

国家电投集团水电股份有限公司财务公司关联交易专项说明详解

报告核心要点

本报告由致同会计师事务所（特殊普通合伙）出具，针对国家电投集团水电股份有限公司（简称“电投水电公司”）与财务公司之间的存款、贷款等金融业务关联交易进行专项说明。
报告基于对电投水电公司2025年度合并及公司资产负债表、利润表、现金流量表、股东权益变动表以及财务报表附注的审计，出具了无保留意见审计报告。
电投水电公司按照《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》的要求，编制了《2025年度通过财务公司存款、贷款等金融业务汇总表》，并由管理层负责披露其真实性、合法性及完整性。
致同会计师事务所对汇总表所载资料与经审计财务报表进行了核对，确认在所有重大方面没有发现不一致。
报告明确指出，除了对关联方和关联交易的相关审计程序外，未对汇总表资料执行额外的审计程序。

对投资者及股东的重要提示

报告强调，涉及财务公司关联交易的存款、贷款等金融业务情况，建议与经审计的财务报表结合阅读，以更好理解公司资金流动及风险状况。
管理层对汇总表负责，这意味着信息披露的真实性和完整性直接影响投资者决策。
专项说明仅供年度报告披露时使用，不得用于其他用途，确保信息使用合规。
审计报告为无保留意见，显示公司财务状况稳健，未发现重大风险或异常事项。

可能影响股价的因素

公司与财务公司之间的关联交易透明、规范，并经审计确认无重大不一致，有助于提升投资者信心。
无重大风险或财务异常，有望增强市场对公司治理和财务稳健性的认可。
规范的关联交易及信息披露可能促使市场对公司估值提升。

详细解读

本专项说明基于致同会计师事务所对国家电投集团水电股份有限公司2025年度财务报表的审计，审计报告为无保留意见，表明公司财务状况良好。电投水电公司编制了《2025年度通过财务公司存款、贷款等金融业务汇总表》，并由管理层负责其真实性和完整性。审计师对汇总表内容与经审计财务报表进行了核对，未发现重大不一致，但未对汇总表执行额外审计程序。投资者需注意，专项说明仅用于年度报告披露，不得用于其他用途。

本报告传递出公司财务透明、规范管理的积极信号，有助于提升投资者信心。无保留审计意见及规范的关联交易披露，有望对公司股价产生积极影响。

免责声明

本文基于国家电投集团水电股份有限公司披露的专项说明及审计报告信息，仅供投资者参考。所有投资决策请依据公司正式公告及相关法规，本文不构成投资建议。

SPIC Hydropower Co., Ltd. — Special Explanation on Financial Company Related Transactions

Key Points of the Report

This report, issued by Grant Thornton (Special General Partnership), focuses on related transactions between SPIC Hydropower Co., Ltd. (“SPIC Hydropower”) and its financial company, including deposits, loans, and other financial services.
The report is based on an audit of SPIC Hydropower’s consolidated and company balance sheet, profit and loss statement, cash flow statement, shareholders’ equity change statement, and financial statement notes for 2025, with an unqualified audit opinion.
SPIC Hydropower, as required by the SSE Listing Company Self-Regulation Guideline No.5—Transactions and Related Transactions, has compiled the “2025 Summary Table of Deposits, Loans, and Financial Services through Financial Company,” with management responsible for its authenticity, legality, and completeness.
Grant Thornton confirms that, after cross-checking the summary table with the audited financial statements, there are no material inconsistencies.
The report clarifies that no additional audit procedures were performed on the summary table beyond those related to related parties and transactions during the main audit.

Important Information for Shareholders and Investors

The report recommends reading the summary table alongside the audited financial statements to fully understand the company’s financial flows and risk profile.
Management is responsible for the summary table, meaning the integrity and authenticity of information directly affects investor decisions.
The special statement is strictly for use during annual report disclosure and not for other purposes, ensuring compliance in information usage.
The unqualified audit opinion indicates a sound financial status and no major risks or anomalies were found.

Potential Price-Sensitive Factors

Transparency and compliant related transactions between the company and its financial company, confirmed by audit, enhance investor confidence.
No major risks or financial anomalies, potentially increasing market recognition of the company’s governance and financial stability.
Proper disclosure and regulation of related transactions may bolster the company’s valuation.

Detailed Interpretation

This special explanation is based on Grant Thornton’s audit of SPIC Hydropower’s 2025 financial statements, with an unqualified audit opinion confirming solid financials. The company has compiled a summary table of deposits, loans, and financial services through its financial company, with management responsible for its truthfulness and completeness. Auditors cross-checked the summary table with the audited financial statements and found no material inconsistencies but did not perform additional audit procedures on the table. Investors should note the special explanation is strictly for annual report disclosure.

This report signals transparency and sound management, which may boost investor confidence and positively impact share price. The unqualified opinion and compliant related transaction disclosure could drive a positive revaluation of the company.

Disclaimer

This article is based on information disclosed by SPIC Hydropower Co., Ltd. and its audit report, for investor reference only. Please base all investment decisions on official company announcements and relevant regulations. This article does not constitute investment advice.