中航直升机股份有限公司：涉及财务公司关联交易的存款、贷款等金融业务专项说明

报告亮点及关键信息

• 审计机构：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、贷款等金融业务情况进行了专项审核。
• 涵盖内容：审计范围包括2025年12月31日的合并及母公司资产负债表、2025年度合并及母公司利润表、现金流量表、股东权益变动表及附注，并专门审核了与财务公司业务汇总表。
• 法规依据：该专项说明依据《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）进行。

管理层与治理层的责任

公司管理层负责编制与财务公司业务汇总表，确保其真实性、准确性和完整性。治理层则对编制过程进行监督。这意味着，管理层需对所有与财务公司发生的存款、贷款等关联交易进行全面披露，防止信息遗漏或失实。

注册会计师的责任与审核程序

大信会计师事务所依据《中国注册会计师其他鉴证业务准则第3101号》执行了审核业务，实施了包括询问、核查资料、抽查会计记录等程序，以合理保证相关信息无重大错报。审计师认为，公司编制的与财务公司业务汇总表在所有重大方面公允反映了关联交易的实际情况。

对投资者和股东的重要提示

• 合规性与信息完整性确认：报告确认，所有涉及财务公司的关联存款、贷款等金融业务均已真实、准确、完整地披露。这降低了财务舞弊、信息披露不充分等风险，对投资者和市场信心构成积极信号。
• 年报披露必备材料：本专项说明作为中直股份年度报告的必备文件，将随年度报告一并报送并对外披露。这意味着投资者可据此对公司与集团财务公司间的资金流动、潜在利益输送及资金安全性进行独立评估。
• 潜在影响：若未来发现公司在与财务公司发生的关联交易中存在未披露或不实披露的重大事项，可能会对公司股价及投资者信心造成重大影响。当前报告确认不存在重大错报，有助于稳定市场预期。
• 审计范围及结论公开透明：审计意见明确指出，所有重大方面均公允反映了财务公司关联交易情况，为投资者提供了更高的透明度和信任度。

其它重要事项

投资者应注意，该专项说明需结合已审计的财务报表一同阅读，以全面理解公司整体财务状况和与财务公司之间的资金往来安排。报告只用于年度报告披露，不能用于其他用途。

结论性看法

本次专项说明确认中直股份与财务公司之间的存款、贷款等金融业务全部合规、透明且无重大错报。这为投资者消除了公司在资金链和利益输送上的不确定性，体现了公司治理的规范化和信息披露的严谨性，有利于公司股价的稳定和投资者信心的提升。

免责声明：本文由记者根据公开专项说明文件整理，仅供投资参考，不构成买卖任何证券的建议。投资有风险，入市需谨慎。

English Version

AVIC Helicopter Co., Ltd.: Special Statement on Deposits, Loans and Other Financial Business with Related Finance Company

Key Highlights and Information

• Audit Institution: WUYIGE Certified Public Accountants LLP conducted a special review of AVIC Helicopter Co., Ltd. (“AVIC Helicopter”)’s 2025 related party transactions with its finance company, including deposits and loans.
• Scope: The audit covered consolidated and parent company balance sheets as of December 31, 2025, as well as income statements, cash flow statements, statements of changes in equity, and notes for 2025. The review included the summary table of transactions with the finance company.
• Regulatory Basis: The statement follows the Shanghai Stock Exchange’s Regulatory Guidelines No. 5 on transactions and related transactions (March 2025 revision).

Management and Governance Responsibilities

Management is responsible for compiling the summary table of transactions with the finance company, ensuring its truthfulness, accuracy, and completeness. The governance body supervises the compilation process. This means all related deposits, loans, and other transactions must be fully disclosed, preventing omissions or misrepresentation.

Auditor’s Responsibilities and Procedures

The audit firm conducted the review in accordance with the Chinese CPA’s attestation standard No. 3101, including inquiries, document checks, and sampling of accounting records, to ensure no material misstatement. The auditors concluded that the summary table fairly reflects the related party transactions in all material respects.

Key Points for Investors and Shareholders

• Confirmation of Compliance and Information Integrity: The report confirms all deposits, loans, and other financial transactions with the finance company have been truthfully, accurately, and fully disclosed, reducing risks of financial fraud or inadequate disclosure—an encouraging signal for investors and market confidence.
• Mandatory Disclosure in Annual Report: This statement is an essential part of the annual report and will be submitted and disclosed together. Investors can independently assess the capital flows, potential interest transfers, and fund safety between the company and the group finance company.
• Potential Impact: If any major undisclosed or misrepresented transactions are found in the future, it could significantly affect share price and investor confidence. The current report confirms no major misstatements, helping stabilize market expectations.
• Transparent Scope and Conclusion: The audit opinion clearly states that all material aspects fairly reflect related finance company transactions, providing investors with greater transparency and trust.

Other Important Matters

Investors should note that this special statement should be read together with the audited financial statements to fully understand the company’s overall financial status and capital arrangements with the finance company. The report is only for annual report disclosure and not for other uses.

Conclusive View

This special statement confirms that all deposits, loans, and other financial business between AVIC Helicopter and its finance company are compliant, transparent, and free of material misstatements. This removes uncertainties over the company’s capital chain and interest transfer, demonstrates standardized governance and rigorous disclosure, and is conducive to share price stability and investor confidence.

Disclaimer: This article is compiled by the reporter based on public special statement documents and is for investment reference only. It does not constitute a recommendation to buy or sell any securities. Investment involves risks, and caution is advised.

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