新疆八一钢铁股份有限公司2025年度财务公司关联交易专项审计报告深度解读

报告核心要点

• 审计范围与对象： 天健会计师事务所接受委托，对新疆八一钢铁股份有限公司（简称“八一钢铁公司”）2025年度财务报表及其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。
• 报告用途限定： 本报告仅用于八一钢铁公司年度报告披露，不得用于其他目的。
• 管理层责任： 管理层需提供真实、合法、完整的资料，并按上海证券交易所有关规定编制金融业务情况汇总表，确保内容无虚假记载、误导性陈述或重大遗漏。
• 注册会计师责任： 注册会计师需按中国注册会计师准则，对金融业务情况汇总表进行审核并发表意见。
• 审核结论： 经审核，八一钢铁公司管理层编制的金融业务情况汇总表在所有重大方面符合上海证券交易所相关自律监管指引，能如实反映公司2025年度涉及财务公司关联交易的存款、贷款等金融业务情况。

对投资者的重大影响与潜在价格敏感信息

• 关联交易透明度提升： 报告确认公司管理层对关联金融业务的披露真实、准确、完整，进一步提升了公司治理透明度。
• 合规风险有效控制： 专项报告显示公司严格遵循交易所有关交易与关联交易的监管要求，合规风险较低，增强投资者信心。
• 财务稳健性背书： 会计师事务所出具无保留专项审核意见，意味着公司与财务公司之间的存款、贷款等金融业务未发现重大错报或风险，保障了公司财务稳健运作。
• 潜在影响股价因素： 若公司存在未披露的重大关联交易或金融风险，可能影响公司估值。但本报告已证实相关业务情况如实反映，无重大遗漏，对股价形成正面支撑。
• 年度报告必备文件： 本报告作为年度报告必备文件，向监管层及市场公开披露，进一步提升信息透明度及投资者信赖。

详细内容解读

八一钢铁公司在2025年度涉及财务公司关联交易的存款、贷款等金融业务，均已按照《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）》规定进行汇总和披露。管理层负责编制相关汇总表，所涉及的数据、信息均已由会计师事务所核查，确保无虚假记载、误导性陈述或重大遗漏。

天健会计师事务所依据中国注册会计师执业准则，实施了包括核查会计记录等必要程序。最终出具的专项审核意见为无保留意见，明确公司管理层编制的金融业务情况汇总表在所有重大方面符合监管要求，并如实反映了公司关联交易金融业务的真实情况。

报告最后附上了注册会计师蒋贵成、李亚进的资质证书复印件，进一步证明审核人员的专业资质。

投资者关注建议

对于投资者而言，本报告的无保留专项审核意见是公司治理、财务透明度和合规性的重要背书。公司与财务公司之间的金融业务未发现重大风险或违规事项，有助于维护公司估值和投资者利益。建议投资者密切关注公司年度报告后续信息披露，尤其关注关联交易的变化和公司未来经营策略。

免责声明

本文仅为信息解读，不构成任何投资建议。投资者需自行判断公司经营情况及投资风险，决策前请咨询专业机构。本报道所依据内容来自新疆八一钢铁股份有限公司2025年度专项审计报告，不对因使用本文所产生的任何投资损失承担责任。

英文版本：

Deep Dive: Bayi Iron & Steel Co., Ltd. 2025 Special Audit Report on Related Financial Transactions

Key Points of the Report

• Scope & Target: Tianjian Certified Public Accountants was commissioned to audit Bayi Iron & Steel Co., Ltd. (Bayi Steel) 2025 financial statements and its related financial transactions involving deposits, loans, and other financial services with affiliated finance companies.
• Purpose Limitation: The report is strictly for annual report disclosure and not for other uses.
• Management Responsibility: Management must provide true, legal, and complete information, and prepare the summary table in accordance with Shanghai Stock Exchange regulations, ensuring no false records, misleading statements, or major omissions.
• CPA Responsibility: CPAs are required to audit the summary table and express opinions in accordance with Chinese CPA standards.
• Audit Conclusion: The summary table prepared by management is, in all material aspects, compliant with SSE’s self-regulation guidance, and accurately reflects Bayi Steel’s related financial transactions for 2025.

Major Impacts & Potential Price-sensitive Information

• Enhanced Transparency: The report confirms that management’s disclosure on related financial transactions is truthful and complete, improving corporate governance transparency.
• Effective Compliance Risk Control: The report shows strict adherence to SSE requirements, lowering compliance risk and boosting investor confidence.
• Financial Stability Endorsement: The unqualified audit opinion means no major misstatement or risk was found in related financial transactions, supporting stable financial operations.
• Potential Share Price Impact: If undisclosed major related transactions or financial risks existed, they could impact valuation. The report confirms no such issues, positively supporting the share price.
• Mandatory Annual Report Filing: This report is a required part of the annual filing, further improving transparency and market trust.

Detailed Interpretation

Bayi Steel’s related financial transactions (deposits, loans, etc.) for 2025 were summarized and disclosed in accordance with the SSE’s self-regulation guidance. Management is responsible for preparing the summary, and all data/information was verified by the CPA firm, ensuring no false records, misleading statements, or major omissions.

Tianjian CPA firm conducted necessary procedures, including checking accounting records, under Chinese CPA standards. The resulting unqualified audit opinion means management’s summary table is fully compliant and accurately reflects the real situation of Bayi Steel’s related financial business.

The audit report concludes with copies of the certificates of the CPAs (Jiang Guicheng and Li Yajin), further confirming the professional qualifications of the auditors.

Investor Recommendations

For investors, the unqualified opinion is an important endorsement of the company’s governance, financial transparency, and compliance. No significant risks or violations were found in the company’s financial dealings with affiliated finance companies, supporting valuation and investor interests. Investors should monitor future disclosures in the annual report, especially changes in related transactions and business strategies.

Disclaimer

This article is for informational interpretation only and does not constitute investment advice. Investors must independently assess the company’s operations and risks. Please consult professional advisors before making decisions. This article is based on Bayi Iron & Steel Co., Ltd.’s 2025 special audit report, and we take no responsibility for any losses resulting from its use.

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