保利发展控股集团股份有限公司2025年度财务公司关联交易专项说明深度解读

报告核心要点

• 审计结论无保留意见：立信会计师事务所对保利发展控股集团股份有限公司2025年度合并及公司财务报表出具了无保留意见审计报告，表明公司整体财务状况和经营成果真实、合法、完整。
• 关联交易信息披露：公司依据上海证券交易所相关规定，编制并披露了2025年度与保利财务有限公司之间的存款、贷款等金融业务关联交易的汇总表。
• 审计与核对充分：立信会计师事务所已对汇总表所载数据与2025年度经审计财务报表进行了核对，未发现重大不一致。
• 信息披露用途有限：专项说明仅用于向中国证监会和证券交易所报送年度报告，未经事务所书面同意，不得公开发表或用于其他用途。

对投资者和股东的重要信息

• 规范合规的关联交易：公司与保利财务有限公司的金融业务，包括存款和贷款等，均严格按照交易所及监管要求进行了规范披露和审计。公司遵循合规程序，降低了关联交易带来的潜在风险。
• 财务稳健，信息透明：公司财务报表经权威审计机构严格审计，信息披露透明，增强了投资者信心。
• 价格敏感点：由于本次专项说明明确公司与财务公司之间的关联金融交易真实、合法、完整，且未发现重大不一致及财务风险，这有助于稳定市场预期和公司估值。相关信息显示公司内控机制健全，管理层治理能力较强。
• 无重大负面信息：本次报告内容未发现有关公司存在重大财务风险或违规行为的信息。公司治理结构及财务管理风险可控。

详细内容解读

保利发展控股集团股份有限公司委托立信会计师事务所对其2025年12月31日的合并及公司资产负债表、利润表、现金流量表和所有者权益变动表进行了审计，并对其与保利财务有限公司之间的存款、贷款等金融业务关联交易进行了专项说明。审计师于2026年4月16日签发的无保留意见审计报告显示，公司整体财务状况良好，披露的关联交易数据与财务报表核对无误。

依据上海证券交易所自律监管指引，公司编制了《2025年度涉及保利财务有限公司关联交易的存款、贷款等金融业务情况汇总表》，并确保数据的真实性、合法性及完整性。立信会计师事务所已就汇总表与审计资料进行核对，确认无重大不一致。需要注意的是，报告特别强调，除审计关联交易外，未对汇总表执行额外审计或程序，投资者在解读时需与已审计财务报表一并阅读。

该专项说明仅用于公司向监管机构报送年度报告，不得擅自公开或用于其他用途。公司通过规范披露和独立审计，有效缓解了关联交易风险，为投资者提供了更多信心，减少了市场对公司潜在治理风险的担忧。

结论

本次专项说明显示保利发展控股集团股份有限公司与保利财务有限公司之间的金融业务关联交易管理规范、信息披露合规、财务风险可控。此次无保留审计意见和规范披露对公司持续稳定经营和市场信心具有积极影响。投资者可关注公司后续的财务表现及相关监管政策动态。

免责声明

本文内容基于保利发展控股集团股份有限公司公开披露的专项说明及相关审计报告整理，仅供投资者参考，不构成任何投资建议。投资者应结合自身实际情况及市场环境，理性决策。对于因依赖本文内容造成的任何损失，作者及发布方不承担任何法律责任。

English Version

Detailed Interpretation of Poly Developments and Holdings Group Co., Ltd. 2025 Related Financial Company Transactions Special Statement

Key Points of the Report

• Unqualified Audit Opinion: Lixin Certified Public Accountants issued an unqualified audit opinion on the 2025 consolidated and company financial statements, indicating the company’s overall financial status and operating results are true, legal, and complete.
• Disclosure of Related Transactions: According to Shanghai Stock Exchange regulations, the company has compiled and disclosed a summary table of related financial business transactions (deposits, loans, etc.) with Poly Finance Co., Ltd. for 2025.
• Audit and Verification: Lixin has checked the data in the summary table against the company’s audited 2025 financial statements and found no material inconsistencies.
• Limited Use of Disclosure: This statement is for regulatory reporting purposes only and cannot be published or used otherwise without written consent from the auditing firm.

Important Information for Investors and Shareholders

• Compliant Related Transactions: All financial transactions with Poly Finance Co., Ltd., including deposits and loans, have been disclosed and audited according to regulations, reducing related-party risks.
• Financial Stability and Transparency: The company’s financial reports have been audited by a reputable firm, ensuring transparency and boosting investor confidence.
• Price Sensitive Points: The statement confirms the authenticity, legality, and completeness of transactions with associated financial companies, with no significant financial risks found. This transparency and robust internal controls may stabilize or positively impact market expectations and company valuation.
• No Major Negative Findings: No major financial risks or violations were found, suggesting sound governance and risk management.

Detailed Analysis

Poly Developments and Holdings Group engaged Lixin CPA to audit its 2025 consolidated and company financial statements as of December 31, and to specially review its related financial business transactions with Poly Finance Co., Ltd. The unqualified opinion issued on April 16, 2026, confirms sound financial status and that the disclosed transaction data matches audited statements.

In line with self-regulatory requirements, the company prepared a summary table of related transactions with Poly Finance Co., Ltd. for 2025, ensuring data authenticity, legality, and completeness. Lixin verified the summary against audit evidence and found no material inconsistencies. Notably, the firm did not perform additional audit work on the table beyond what was required for the financial statement audit; investors should read it in conjunction with the audited statements.

This special statement is only for submission to regulatory authorities and cannot be disclosed or used otherwise without written consent. Through strict disclosure and independent audit, the company effectively manages related-party risk, providing reassurance to investors and mitigating concerns about governance.

Conclusion

This special statement shows that Poly Developments and Holdings Group’s financial business transactions with Poly Finance Co., Ltd. are well-managed, properly disclosed, and present controllable financial risk. The unqualified audit opinion and standardized disclosure are positive for company operations and market confidence. Investors should monitor the company’s ongoing financial performance and regulatory developments.

Disclaimer

This article is based on publicly disclosed statements and audit reports from Poly Developments and Holdings Group, for informational purposes only. It does not constitute investment advice. Investors should make decisions based on their own circumstances and market conditions. The author and publisher accept no liability for any losses arising from reliance on this content.

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